Central Government Internal Audit Standards

Since 2012 it has been the policy for Central Government that the Institute of Internal Auditors’ (IIA), International Standards for the Professional Practice of Internal Auditing’ (the Standards’), should apply across all Government Departments and Offices.

The Institute of Internal Auditors issued a revised set of ‘Standards’, The Global Internal Audit Standards effective from 9th January 2025. The Standards are available on the IIA website.

The IIA Standards have been adopted without amendment for the purposes of the practice of internal audit in the Central Government Sector.

The document below is an aid to assist Government Departments and Offices implement the 2024 Global Internal Audit Standards.

Guidance for Audit Committees operating in the Central Government Sector is available here.

Any queries should be directed to the Government Accounting email: Govacc@per.gov.ie