Changes to Public Sector Internal Audit Standards

The Public Sector Internal Audit Standards, which are based on the mandatory elements of the Institute of Internal Auditors (IIA) International Professional Practices Framework (IPPF), have been revised from 1 April 2017 to incorporate new and revised international standards and consequent amendments to the additional public sector requirements and interpretations. We have reviewed the revisited Standards and have prepared this handy summary, setting out the changes that have been made.