This issue explains the new Code of Practice for the Governance of Internal Audit in UK Local Government.
The Code addresses the responsibilities of the audit committee and senior management towards the internal audit service. It applies whether you have an in-house team or have a shared, partnership or outsourced service arrangement. It supports internal auditing in the sector aligned to professional standards and the statutory regulations for local authorities.
The Code is applicable from 1 April 2025 alongside new professional standards for public sector internal audit teams.
In addition, this issue includes details of links to resources and training options that may be of interest to the committee in its work.
Code of Practice for the Governance of Internal Audit in UK Local Government
Application Note Global Internal Audit Standards in the UK Public Sector