Government Functional Standard GovS 009: Internal Audit

This functional standard provides guidance and direction for:

• Permanent secretaries, directordirectors generals,general, and chief executive officers of arm’s length bodies to ensure an environment exists which promotes this functional standard
• Accounting Officers, their senior leadership teams, and members of organisational boards, to provide an environment where internal auditors have authority to operate across the organisation, independent of executive leadership
• Those responsible for the provision of internal audit services
• Those delivering internal audit engagements
• Sponsors and officers of internal audit services in organisations
• Those responsible for taking action as a result of the findings from internal audits
• Those undertaking external quality assessments of internal audit providers in government.

For more guidance on the Government Internal Audit Functional Standard, or if you would like to comment on the functional standard please contact: GIAA.IAprofession@giaa.gov.uk.

Please note this functional standard no longer has a continuous improvement assessment framework from the year 2025-26.