Public Sector Internal Audit Standards (PSAIS)

With effect from 1 April 2025, the internal audit standards to be used for the UK public sector change to the Global Internal Audit Standards, published by The Institute of Internal Auditors, in conjunction with the Application Note Global Internal Audit Standards in the UK Public Sector. Full details can be found here: Standards | CIPFA

Up until 1 April 2025, the Public Sector Internal Audit Standards (PSIAS) remain, which are based on the mandatory elements of the International Professional Practices Framework (IPPF) of the Global Institute of Internal Auditors (IIA).

If you would like support from the Chartered IIA in transitioning to the new Global Internal Audit Standards and Application Note, then guidance and tools can be found in our Content Hub | Chartered IIA. We have a range of services available from our Quality Services team, including readiness and external quality assessments.