19 January 2005
Government Internal Audit Standards
The Government Internal Audit Standards (GIAS) are mandatory for all Central Government Departments, Agencies and Executive NDPBs.
PDF file of Government internal audit standards 2001 (272KB)
Internal Audit: good practice guidance
Good Practice guides expand upon GIAS and working at the more detailed level. They are strongly recommended for use by Central Government Departments, Agencies and Executive NDPBs
- PDF file of good practice guidance: the consultancy role of internal audit (127KB)
- PDF file of Delivering Audit Assignments: A Risk Based Approach (222KB)
- PDF file of good practice guidance: co-operation between internal and external auditors (88KB)
- PDF file of good practice guidance: building a cooperative assurance relationship between internal audit, departmental gateway coordinators and centres of excellence (204KB)
- PDF file of good practice guidance: the role of internal audit - resource budgeting (268KB)
- PDF file of good practice guidance: the role of internal audit - resource based financial systems (425KB)
Additional good practice guidance
Head of Internal Audit Letters
Internal Audit Training and Development Handbook
- PDF file of Internal Audit Training and Development Handbook
- Word file of Internal Audit Training and Development Handbook (a logbook for users to complete electronically).
Fraud
Some of the above documents are available in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website. For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.