Internal Audit

Following consultation with Heads of Internal Audit, Audit Committees and Senior Management across the range of Government Departments, the Department of Public Expenditure, National Development Plan Delivery and Reform determined that the Institute of Internal Auditors’, ‘The 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’, effective from January 2017. The purpose of this document ‘Internal Audit Standards for Government Departments and Offices 2018’ is to update and replace the ‘Internal Audit Standards’ published by the Department of Public Expenditure, National Development Plan Delivery and Reform in 2012.

The Institute of Internal Auditor’s ‘Standards’ are available on the IIA website here.

The ‘Internal Audit Standards for Government Departments and Offices 2018’ comprises the Mission of Internal Audit, the Definition of Internal Auditing, the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics and the International Standards for the Professional Practice of Internal Auditing (the ‘Standards’) issued by the global professional body, the Institute of Internal Auditors (the IIA).

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

Guidance for Audit Committees operating in the central government sector is available here.

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