A new resource is now available on the Internal Audit Standards Advisory Board (IASAB) website. It considers the development of an overall opinion, taking into account issues arising from the pandemic. It looks forward to 2021-22 but also is relevant for the head of internal audit opinion for 2020/21.
All of the Relevant Internal Audit Standard Setters (RIASS), including CIPFA, have agreed the resource. It refers to and aims to be consistent with, the sector specific guidance already issued. The CIPFA guidance issued in respect of 2020/21 annual opinions can be accessed here.
The IASAB resource is available on the IASAB website: Developing an overall opinion during the pandemic crisis – considerations for 2021-22 and reflections on 2020-21