CIPFA has introduced a new Code of Practice to support authorities in establishing and maintaining their internal audit arrangements in line with the statutory regulations. The Code supports the practice of internal audit under the Global Internal Audit Standards in the UK Public Sector.
The Code is aimed at those responsible for the governance of internal audit and is also relevant for heads of internal audit and audit providers to the sector.
It applies to all local government bodies using the Global Internal Audit Standards in the UK Public Sector. Those bodies should use the Code regardless of how their internal audit function is provided.
CIPFA consulted on the Code in 2024 and it is applicable from 1 April 2025.
Download the CIPFA Code on the Governance of Internal Audit 2025
Related links
Read the Application note: Global Internal Audit Standards in the UK Public Sector