Public Sector Internal Audit Standards, Republic of Ireland

Since 2012, the Republic of Ireland Central Government has adopted without amendment the International Professional Practices Framework issued by the Institute of Internal Auditors. This adoption continues, with the new Global Internal Audit Standards being effective from 9 January 2025 for all government departments and offices. 

To support this the Department of Public Expenditure NDP Delivery and Reform has published guidance which explains the roles and responsibilities in the context of the Republic of Ireland public sector practices.