Issue - meetings

Public Sector Internal Audit Standards

Meeting: 07/05/2014 - Audit Committee (Item 94)

94 Public Sector Internal Audit Standards pdf icon PDF 29 KB

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That the report be noted.


The Internal Audit Manager introduced the report of results of a first internal assessment of conformance with the new Public Sector Internal Audit Standards (PSIAS).  Although the Standards had been introduced on 1 April 2013, guidance on how to apply them was published only shortly after, leaving no time to prepare.  The summary attached to the report indicated that nine out of the eleven Attribute and Performance Standards showed ‘general conformance’.  Those showing partial or non conformance were not significant and would be addressed by an action plan as part of the usual processes for developing improvements.


Due to the level of conformance, Mr. Paul Williams asked whether the external assessment of the Quality Assurance and Improvement Programme (QAIP) should take place later than year 2.  The Internal Audit Manager agreed that the assessment in year 3 would allow time for the QAIP to develop.




That the report be noted.