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Internal Audit Standards For the National Health Service report

All NHS organisations are required to make provision for internal audit in accordance with these standards.

The Definition of internal audit and accompanying Standards for the professional practice of internal audit in NHS organisations are addressed to Accountable Officers, Boards, Directors of Finance, Audit Committees and to Heads of Internal Audit. The Definition and Standards have been updated to ensure alignment with the Government Internal Audit Standards. They replace the Standards issued by the NHS Executive in 1995.

The new Standards define the way in which the internal audit service should be established and undertake its functions. They cover both assurance-related and consultancy work. They apply equally to internal audit services which are provided by in-house audit teams, by in-house audit teams under service level agreements following market tests, and by external contractors who provide either partial services in support of an in-house team or the whole internal audit service. The Standards also introduce a new Code of Ethics that will apply to all internal auditors working within the NHS.

• Internal Audit Standards For the National Health Service