FINANCE GUIDANCE NOTE 2009-03
GOVERNMENT INTERNAL AUDIT STANDARDS
The purpose of this note is to raise awareness of the recently revised Government Internal Audit Standards, published by HM Treasury and adopted by the Scottish Government.
The standards promote further improvement in the professionalism, quality and effectiveness of internal audit in central government organisations. They reaffirm the importance of robust, independent and objective internal audit arrangements to provide the Accountable Officer with the key assurances they need to support them in producing the Statement on Internal Control.
This note should be drawn to the attention of all those working on internal audit in central government organisations, including Executive Agencies and bodies sponsored by the Scottish Government. The new standards are applicable from 1 April 2009. Minor deviations from the standards should be reported to organisations' Audit Committees. More significant deviations should be considered for inclusion in the Statement on Internal Control, with appropriate justification.
Scottish Government Finance Directorate
June 2009