the role of the head of internal audit and guidance... · 2012-12-20 · the head of internal audit...

in public service organisations

2010

the role of the head of internal audit

Contents

Foreword 1

Definitionsusedthroughoutthedocument 2

IntroducingtheCIPFAstatement 4

UsingtheCIPFAStatement 5

Principle1 7

Principle2 10

Principle3 15

Principle4 18

Principle5 21

Appendix 23

CIPFA Statement on the role of the Head of Internal Audit in public service organisations

The Head of Internal Audit in a public service organisation plays a critical role in delivering the organisation’s strategic objectives by:

1 championingbestpracticeingovernance,objectivelyassessingtheadequacyofgovernanceandmanagementofexistingrisks,commentingonresponsestoemergingrisksandproposeddevelopments;and

2 givinganobjectiveandevidencebasedopiniononallaspectsofgovernance,riskmanagementandinternalcontrol.

To perform this role the Head of Internal Audit:

3 mustbeaseniormanagerwithregularandopenengagementacrosstheorganisation,particularlywiththeLeadershipTeamandwiththeAuditCommittee;

4 mustleadanddirectaninternalauditservicethatisresourcedtobefitforpurpose; and

5 mustbeprofessionallyqualifiedandsuitablyexperienced.

CIPFA | The role of the head of internal audit 1

TheHeadofInternalAudit(HIA)occupiesacriticalpositioninanyorganisation,helpingittoachieveitsobjectivesbygivingassuranceonitsinternalcontrolarrangementsandplayingakeyroleinpromotinggoodcorporategovernance.TheaimofthisStatementistoclarifytheroleoftheHIAinpublicserviceorganisationsandtoraiseitsprofile.

foreword

Organisationsneedtoknowthattheyhavestrongarrangementsforcontrollingtheirresourcesandfordeliveringtheirobjectives.CIPFAbelievesthatHIAshaveauniqueroletoplayhere.Theyareseniormanagerswhosebusinessisobjectivelyassessingthesearrangementsandtherisksthatorganisationsfaceandgivingappropriateassurances.HIAsmustalsoprovideleadership,promotingandhelpingorganisationsachievegoodgovernanceandaddressfuturechallenges.

HIAsneedtoreviewthewholesystemofcontrol,bothfinancialandnon-financial,andfocusontheareaswhereassuranceismostneeded.InmostpublicserviceorganisationstheHIAhastogiveanannualopinionontheorganisation’sgovernancearrangements,whichisusedbyChiefExecutivesasaprimarysourceofevidencefortheirannualgovernancereport.

HIAsmustalsobeabletoshowthattheycanmeettheneedsofstakeholderssuchasChiefExecutivesandAuditCommitteesaddingvaluebyhelpingto

improveserviceswhilstretainingtheirobjectivity.Theyalsoneedtoworkwellwithpartnersandotherauditors.

TheStatementisprinciplesbasedandshouldberelevantforallpublicserviceorganisationsandtheirHIAs.ItisintendedtobehelpfultoawideaudienceincludingLeadershipTeams,includingChiefExecutives,AuditCommittees,otherstakeholdersaswellasHIAsthemselves.

WebelieveorganisationsshouldseetheStatementasbestpracticeanduseittoassesstheirHIAarrangementstodriveupauditqualityandgovernancearrangements.

WealsocommendtheStatementtoindividualinternalauditprofessionals.ItarticulatesthecoreresponsibilitiesoftheHIA,aswellasthepersonalandprofessionalskillsthattheyneed.

Mike MoreChairCIPFASteeringGroupontheroleoftheHeadofInternalAuditinpublicserviceorganisations

Steve FreerChiefExecutiveCIPFA

CIPFA | The role of the head of internal audit2

HeadofInternalAudit(HIA)Theexecutiveresponsiblefortheorganisation’sinternalauditservice,includingdrawinguptheinternalauditstrategyandannualplanandgivingtheannualauditopinion.Thiscouldbesomeonefromanotherorganisationwhereinternalauditiscontractedoutorsharedwithothers.

LeadershipTeamComprisestheBoardandManagementTeam.

BoardThegroupofpeoplechargedwithsettingthestrategicdirectionfortheorganisationandresponsibleforitsachievement.

ManagementTeamThegroupofexecutivestaffcomprisingtheseniormanagementchargedwiththeexecutionof strategy.

ChiefExecutiveThemostseniorexecutiveroleintheorganisation.

ChiefFinancialOfficerTheorganisation’smostseniorexecutiverolechargedwithleadinganddirectingfinancialstrategyandoperations.

ManagersThestaffresponsiblefortheachievementoftheorganisation’spurposethroughservices/businessesanddeliverytoitsclients/customers.

Governance1

Thearrangementsinplacetoensurethatanorganisationfulfilsitsoverallpurpose,achievesitsintendedoutcomesforcitizensandserviceusersandoperatesinaneconomical,effective,efficientandethicalmanner.

Controlenvironment*Comprisesthesystemsofgovernance,riskmanagementandinternalcontrol.Thekeyelementsinclude:

� establishingandmonitoringtheachievement oftheorganisation’sobjectives

� thefacilitationofpolicyanddecision-making ensuringcompliancewithestablished policies,procedures,lawsandregulations– includinghowriskmanagementisembedded

� ensuringtheeconomical,effectiveand efficientuseofresourcesandforsecuring continuousimprovement

� thefinancialmanagementofthe organisationandthereportingof financial management

� theperformancemanagementofthe organisationandthereportingof performancemanagement.

SystemofinternalcontrolThetotalityofthewayanorganisationdesigns,implements,testsandmodifiescontrolsinspecificsystems,toprovideassuranceatthecorporatelevelthattheorganisationisoperatingefficientlyandeffectively.

definitionsused throughoutthedocument

Thepublicserviceshaveawidevarietyoforganisationalstructuresandgovernancearrangements.ThedefinitionsusedinthisdocumentareprimarilybasedonthoseusedinCIPFA’sRoleoftheChiefFinancialOfficerStatementandinCIPFA’sCodeofPracticeforInternalAuditinLocalGovernment.ThesedefinitionsarebroadlyconsistentwiththoseusedbytheInstituteofInternalAuditors(IIA)andreflectedinthestandardsusedincentralgovernmentandtheNHS.Wheretherearesomedifferences(markedas*)thenthealternativeIIAdefinitionshouldbeconsideredwhenapplyingtheStatementinthesesectors.

1TheGoodGovernanceStandardforPublicServices(IndependentCommissionchairedbySirAlanLanglands,2004)


Riskmanagement*Alogicalandsystematicmethodofestablishingthecontext,identifying,analysing,evaluating,treating,monitoringandcommunicatingtherisksassociatedwithanyactivity,functionorprocessinawaythatwillenabletheorganisationtominimiselossesandmaximiseopportunities.

Riskbasedaudit*Anauditthat:

� identifiesandrecordstheobjectives,risks andcontrols

� establishestheextenttowhichtheobjectives ofthesystemareconsistentwithhigher-level corporateobjectives

� evaluatesthecontrolsinprincipletodecide whetherornottheyareappropriateandcan bereasonablyreliedupontoachievetheir purpose,addressingtheorganisation’srisks

� identifiesanyinstancesofoverandunder controlandprovidesmanagementwitha cleararticulationofresidualriskswhere existingcontrolsareinadequate

� determinesanappropriatestrategytotest theeffectivenessofcontrolsiethrough complianceand/orsubstantivetesting

� arrivesatconclusionsandproducesareport, leadingtomanagementactionsasnecessary andprovidinganopinionontheeffectiveness ofthecontrolenvironment.

AuditCommitteeThegovernancegroupchargedwithindependent assuranceoftheadequacyoftheinternalcontrolenvironmentandtheintegrityoffinancial reporting.

Internalaudit*Anassurancefunctionthatprovidesanindependentandobjectiveopiniontotheorganisationonthecontrolenvironment,byevaluatingitseffectivenessinachievingtheorganisation’sobjectives.Itobjectivelyexamines,evaluatesandreportsontheadequacyofthe

controlenvironmentasacontributiontotheproper,economic,efficientandeffectiveuseof resources.

ConsultancyAdvisoryandrelatedclientserviceactivities,thenatureandscopeofwhichareagreedbytheclient,areintendedtoaddvalueandimproveanorganisation’sgovernance,riskmanagementandcontrolprocesseswithouttheinternalauditorassumingmanagementresponsibility.

AnnualgovernancereportThemechanismbywhichanorganisationpubliclyreportsonitsgovernancearrangementseachyear.

PublicserviceorganisationOneormorelegalbodiesmanagedasacoherentoperationalentitywiththeprimaryobjectiveofprovidinggoodsorservicesthatdeliversocialbenefitsforcivicsociety,arenotprivatelyownedandreceivepublicand/orcharitablefunding.

AssuranceAconfidentassertion,basedonsufficient,relevantandreliableevidence,thatsomethingissatisfactory,withtheaimofgivingcomforttotherecipient.Thebasisoftheassurancewillbesetoutanditmaybequalifiediffullcomfortcannotbegiven.TheHIAmaybeunabletogiveanassuranceifarrangementsareunsatisfactory.

Assurancecancomefromavarietyofsourcesandinternalauditcanbeseenasthe‘thirdlineofdefence’withthefirstlinebeingtheorganisation’spolicies,processesandcontrolsandthesecondbeingmanagers’ownchecksofthisfirstline.

HeadofInternalAuditOpinionTheopinionissuedeachyearbytheHIAontheadequacyandeffectivenessoftheorganisation’scontrolenvironmentandwhichisusedbytheChiefExecutiveinsomepublicserviceorganisationsasakeysourceindraftingtheannualgovernancereport.


introducingthe CIPFAstatement

Thepublicservicecontext

Citizen,serviceuserandtaxpayer:allofusoccupyoneorotheroftheserolesatdifferenttimes.Weallhavedifferentprioritiesandneeds,butourcommongroundisthatweexpecthighstandardsofservicewithinaffordabletaxlevels.Andwedemandexemplarystandardsofbehaviourwherepublicmoneyisspent.

Thepublicservicesalsofacefrequentstructuralchangesandchangingmodelsofservicedeliveryandpartnerships.Expectationsofcontestabilityandcompetitionasdriversofvalueformoneyarealsoblurringtheboundariesbetweenthepublicandprivatesectors.Thishasincreasedthevarietyofgovernancearrangements,evenamongsimilartypesofbodies.

Goodgovernance

Thechangingpoliticalenvironmentwithinwhichdecisionsaretakenandservicesdeliveredcreatesarangeofstakeholderswhoseinterestsandinfluencesmustbeacknowledged,understood,managedandbalanced.

Thedemandforbetterpublicserviceswithinacomplexenvironmenthasstrengthenedtheneedforeffectivegovernance.Goodgovernanceinapublicserviceorganisationrequiresafocusontheorganisation’spurposeanditsintendedoutcomes.Italsocarriesaspecificobligationinrelationtocitizens,taxpayersandserviceuserstomakebestuseofresourcesandensurevalueformoney.

ThekeyroleplayedbytheHIA

Internalauditisoneofthecornerstonesofeffectivegovernance.TheHIAisresponsibleforreviewingandreportingontheadequacyoftheirorganisation’scontrolenvironment,including

thearrangementsforachievingvalueformoney.ThroughtheannualinternalauditopinionandotherreportstheHIAgivesassurancetotheLeadershipTeamandothers,andmakesrecommendationsfor improvement.

TheHIA’sroleisauniqueone,providingobjectivechallengeandsupportandactingasacatalystforpositivechangeandcontinualimprovementingovernanceinallitsaspects.Theroleisparticularlyimportantwhenorganisationsarefacinguncertainorchallengingtimes.Fulfillingtherolerequiresarangeofpersonalqualities.TheHIAhastowinthesupportandtrustofothers,sothathe/sheislistenedto,andtheHIA’sroleasacriticalfriendmeansthatsometimesdifficultmessagesmustbegivenandactedon.

Itistheseexpectations,combinedwiththeprofessional,personalandleadershipskillsrequired,thathaveshapedtheCIPFAStatementontheroleoftheHIAinpublicserviceorganisations.

Primaryaudience

TheprimaryaudienceforthisStatementisthosewhorelyontheHIA’sassurances–theLeadershipTeamandtheAuditCommittee.CIPFArecommendsthattheyshouldexaminetheirownorganisationagainstthisStatementtosatisfythemselvesthattheyhaveeffectiveHIAarrangementsinplace.


Statementapproachandstructure

TheStatementsetsoutthefiveprinciplesthatdefinethecoreactivitiesandbehavioursthatbelongtotheroleoftheHIAinpublicserviceorganisationsandtheorganisationalarrangementsneededtosupportthem.Successfulimplementationofeachoftheprinciplesrequirestherightingredientsinterms of:

■ theorganisation;

■ therole;and

■ theindividual.

ForeachprincipletheStatementsetsoutthegovernancearrangementsrequiredwithinanorganisationtoensurethatHIAsareabletooperateeffectivelyandperformtheircoreduties.TheStatementalsosetsoutthecoreresponsibilitiesoftheHIA.

SummariesofpersonalskillsandprofessionalstandardsthendetailtheleadershipskillsandtechnicalexpertiseorganisationscanexpectfromtheirHIA.TheseincludetherequirementsofCIPFAandtheotherprofessionalbodies’codesofethicsandprofessionalstandardstowhichtheHIAasaqualifiedprofessionalisbound.Thepersonalskillsdescribedhavebeenalignedwiththemostappropriateprinciple,butinmanycasessupportotherprinciplesaswell.

Demonstratingcompliance

TheStatementsupportsCIPFA’sworktostrengthengovernance,riskmanagementandinternalauditacrosspublicservices.ItisintendedtoallowtheLeadershipTeamofapublicserviceorganisation,whetherexecutive,non-executiveorelected,tobenchmarkitsexistingarrangementsagainstadefinedframework.

Publicserviceorganisationsoperatewithinavarietyoflegalandregulatorystructures,andthereisahugerangeinsizeandscopeofservicesdelivered.TheStatementthereforefocusesontheprinciplesthatcapturetheessentialcharacteristicsoftheHIAroleinanypublicservice organisation.

CIPFArecommendsthatorganisationsshouldusetheStatementastheframeworktoassesstheirexistingarrangements(linkedtoanysectorspecificguidanceorstandards),andthattheyshouldreportpublicallyoncompliancetodemonstratetheircommitmenttogoodpractice.CIPFAalsoproposesthatorganisationsshouldreportpubliclywheretheirarrangementsdonotconformtothecomplianceframeworkinthisStatement,explainingthereasonsforthis,andhowtheyachievethesameimpact.

StatusoftheStatement

TheStatementsetsoutwhatCIPFAconsiderstobebestpracticeforHIAs.ItdoesnothavethestatusofaCIPFAcode,nordoesitreplacethesector-specificguidanceorthecodesandprofessionalstandardsthatunderpinaccountancyandinternalauditbodies’competencyanddisciplinaryframeworks.TheaimisthatstandardsettersandregulatorsacrosspublicservicesshoulddrawontheStatementwhenreviewingtheirownguidance.

TheStatementshouldalsohelpguidebothcurrentandaspiringHIAs,byprovidingasummaryofthecoreresponsibilitiesentailedintheroleaswellasthepersonalskillsandprofessionalstandardsnecessarytosucceed.Itshouldthereforeprovideafocusforauditprofessionals’ownpersonaldevelopmentatallstagesoftheircareers.

usingthe CIPFAstatement


CIPFAStatementontheroleoftheHeadofInternalAudit(HIA)inpublicserviceorganisations

The Head of Internal Audit in a public service organisation plays a critical role in delivering the organisation’s strategic objectives by:

1 championingbestpracticeingovernance, objectivelyassessingtheadequacyofgovernanceandmanagementofexistingrisks,commentingonresponsestoemergingrisksandproposeddevelopments;and

2 givinganobjectiveandevidencebasedopiniononallaspectsofgovernance,riskmanagementandinternalcontrol.

To perform this role the Head of Internal Audit:

3 mustbeaseniormanagerwithregularandopenengagementacrosstheorganisation,particularlywiththeLeadershipTeamandwiththeAuditCommittee;

4 mustleadanddirectaninternalauditservicethatisresourcedtobefitforpurpose;and

5 mustbeprofessionallyqualifiedandsuitablyexperienced.

TheOrganisation:Governance Requirements

TheRole:Core HIA Responsibilities

TheIndividual:Personal Skills and

Professional Standards

1

2

3

4

5


TheHIAinapublicserviceorganisationplaysacriticalroleindeliveringtheorganisation’sstrategicobjectivesbychampioningbestpracticeingovernance,objectivelyassessingtheadequacyofgovernanceandmanagementofexistingrisks,commentingonresponsestoemergingrisksandproposeddevelopments.

Promotinggoodgovernance

Goodgovernanceisfundamentaltoestablishingconfidenceinpublicservices.AllmanagershavearesponsibilityforgoodgovernancebuttheHIAhasaroleinpromotingthisandspreadinggoodpractice.TheinternalauditstrategymustsetouthowtheHIAwillfulfilthisrole.

TheLeadershipTeamcollectivelyneedstosetthetonethatgoodgovernanceiscoretoachievingstrategicaimsandindemonstratingthatpublicmoneyisusedwell.TheHIAisnotresponsibleforgoodgovernancebuttheydohavearoleinhelpingtoraisestandards.Thiscanbedonebypromotingthebenefitsofgoodgovernanceaswellasreportingonsystemfailures.TherearealsobenefitsfortheHIAintakingsuchanapproachasthishelpsstaffandothersseethewiderpurposeofinternalaudit’sworkandthesupportthattheycanprovide.

Therearemanywaystochampiongoodgovernanceacrosstheorganisation.InmanyorganisationsotherssuchastheChiefFinancialOfficerwillleadonpromotinggoodgovernance.TheHIAneedstoassessthestateoftheorganisation’sgovernanceandwhatotherswithaninterestaredoing.Theythenneedtoclarifytheirroleinpromotinggoodgovernanceandhowtheycanmakemostimpact.Benchmarkingwithotherorganisationscanbehelpfulandcasestudiesfromsimilarorganisationscanbeuseful.Theaimshouldbetoshowthebenefitsofgoodgovernanceforstaffandothersandusingtrainingandguidancetodothis.Theroleofchampionalsoextendstothesignificantpartnershipsthattheorganisationispartof.

Assessinggovernanceandmanagementofexistingrisks

HIAsmustreviewandmakeajudgementonthewholerangeofcontrolsincludingthoserelatingtoachievingvalueformoneyandthepreventionanddetectionoffraudandcorruption.InreachingthejudgementtheHIAmightwanttolookatcorporatearrangements,forexamplethoseregardingdataqualityandperformancemanagementarrangements.Theymayalsowanttotesthowthesearrangementsworkbyexaminingspecifictopics,forexamplemajorprojects,decisionmakingandimplementationofprogrammes.Overall,internalaudit’sobjectivesmustbealignedtotheorganisation’sandshouldhelpimprovetheeffectivenessofpublicservice delivery.

Therecanoftenbemanyagenciesreviewingcontrolswithinorganisations.Internallytheremaybemanagementconsultantsreviewingoperationalmanagement.Externallythereisarangeofinspectorsandotherreviewagenciesandservicedeliverypartners.TheHIAmustunderstandthegovernancearrangementsandassessthestrengthsofeachoftheparts.Theythenneedtosetoutwhatreliancehasbeenplacedonthedifferentelementsandwhytheybelievethereliancetobewellplaced.Settingoutthisframeworkshouldalsohelpinexplainingtoothershowinternalauditfitsintothewidergovernancepicture.

Advisingonproposeddevelopments

HIAsmustbeaskedtoconsidertheimpactofproposedpolicyinitiatives,programmes

principle1


andprojectsaswellasresponsestoemergingrisks.HIAsshouldbemadeawareofmajornewsystemsandproposedinitiativestohelpensurerisksareproperlyidentifiedandevaluatedandappropriatecontrolsbuiltin.TheHIAshouldconsiderwhatifanyauditworkneedstobedoneandalsohowtheproposalsfitwiththeorganisation’sstrategicobjectives.TheHIAshouldbeinvolvedattheoutsettoensureanyadvicetheygivecanbeactioned.Givingadviceoverproposeddevelopmentsisinevitablyalessprecisebusinessthangivingassurancesonexistingsystems.ManagersandtheHIAmustthereforebeclearonthescopeofanyinternalauditworkhereandofthekindofadvicethatis given.

Internalauditsometimesprovideadviceoncurrentorproposedarrangements.Thisisanimportantrole–itmakesgooduseofinternalaudit’sanalyticalskillsandbringsvaluetotheorganisation.ButforthistoworkwelltheHIAmustensurethatstaffcarryingouttheworkhavesuitableskillsandthatinternalaudit’sobjectivityisnotcompromised.TheHIAmustalsoensurethattherearesufficientresourcestodotheworkandthatotherworkandtheHIAannualopinionisnotcompromised.


Governancerequirements Principle1

� SetouttheHIA’sroleingoodgovernanceandhowthisfitswiththeroleofothers.

� Ensurethattheimportanceofgoodgovernanceisstressedtoallintheorganisation,throughpolicies,proceduresandtraining.

� EnsurethattheHIAisconsultedonallproposedmajorprojects,programmesandpolicyinitiatives.

CoreHIAresponsibilities Principle1

� Helpingtopromotethebenefitsofgoodgovernancethroughouttheorganisation.

� Workingwithothersintheorganisationwhohavearesponsibilityforpromotinggoodgovernance.

� GivingadvicetotheLeadershipTeamandothersonthecontrolarrangementsandrisksrelatingto proposedpolicies,programmesandprojects.

� Promotingthehigheststandardsofethicsandstandardsacrosstheorganisationbasedonthe principlesofintegrity,objectivity,competenceandconfidentiality.

� DemonstratingthebenefitsofgoodgovernanceforeffectivepublicservicedeliveryandhowtheHIA canhelp.

� OfferingconsultancyadvicewheretheHIAconsidersthatitisappropriate,drawingupcleartermsof referenceforsuchassignments.

Personalskillsandprofessionalstandards Principle1

� Provideleadershipbygivingpracticalexamplesofgoodgovernancethatwillinspireothers.

� Deployeffectivefacilitatingandnegotiatingskills.

� Buildanddemonstratecommitmenttocontinuousimprovement.

� Demonstrateconsultancyskillsasappropriate–analytical,problemsolving,influencingand communicating.


Objectivity

TheLeadershipTeamisresponsiblefortheorganisationachievingitsobjectivesandforunderlyinggoodgovernance,riskmanagementandinternalcontrol.Managersareresponsibleforthisintheareasforwhichtheyhaveresponsibility.TheHIA’suniqueroleistoprovideassuranceandguidanceonthesearrangementsandsoitisimportantthattheHIAisindependentofoperationalmanagementandisseentoprovideobjectiveviewsandopinions.

WhilsttheHIAneedstobeobjectiveitisimportantthattheyunderstandtheorganisationandarepragmaticintheirworkingrelationships.TheHIAshouldbeconcernedwitheffectiveactiontoimprovethecontrolenvironment.Theymustworktodevelopstrongandconstructiveworkingrelationshipswithmanagersandnon-executivedirectors/electedrepresentatives,creatingmutualrespectandeffectivecommunication.Providingobjectiveinformationandadvicetonon-executivedirectors,electedrepresentativesandothersrequiresanunderstandingofethicsandthewiderpublicinterestaswellasdiplomacy.

ToenabletheHIAtobeobjective,he/sheshouldhavenooperationalresponsibilities.IncaseswheretheHIAdoeshaveoperationalresponsibilitiesthenalternativeassurancearrangementsmustbemade.Inparticular,theimpactofthisworkandtheauditplanningandreportingarrangementsfortheseareasmustbereportedtoandagreedbytheHIA’slinemanagerandtheimpactreportedtotheAuditCommittee.

Wholerangeofcontrols

TheLeadershipTeamneedregularassurancethattheorganisationhasgoodgovernancearrangements.Theframeworkthatprovidesthiswillhaveanumberofsourcesincludinglinemanagement,externalinspectorsandagenciesandexternalauditors,butthemainobjectivesourceistheHIA.

TheHIAneedstogivetheorganisationarangeofassurances,includingreportsonspecificsystemsorworkareas,newordevelopingsystems(andtherisksinareasbeingconsidered),partnershipsandtheoverallannualopinion.

TheannualHIAopinionisthemostimportantoutputfromtheHIA.ThisisoneofthemainsourcesofobjectiveassurancethatChiefExecutiveshavefortheirannualgovernancereport.ThisopinionmustreflecttheworkdoneduringtheyearanditmustsummarisethemainfindingsandconclusionstogetherwithanyspecificconcernstheHIAhas.Auditplanningmustbecomprehensiveandconsiderthewholecontrolenvironment,sothattheopinionisbasedonapictureofthewholeorganisation.Theauditworkshouldaddresskeyriskareasanddrawattentiontosignificantconcernsandwhatneedstobedone.TheHIAmustexpressconcernswheretheyexist.

Evidencebasedassurance

TheHIA’sassurancemustbewellfoundedifitistogivepropercomforttothosewhoaskforit,andtoimprovegovernancearrangements.Thismeansthatinternalauditplanningmustbewell

TheHIAinapublicserviceorganisationplaysacriticalroleindeliveringtheorganisation’sstrategicobjectivesbygivinganobjectiveandevidencebasedopiniononallaspectsofgovernance,riskmanagementandinternalcontrol.

principle2


focused.Individualauditsmustbecarriedoutinalogicalandsystematicway,basedonsufficient,relevantandreliableevidenceandwiththeworkbeingsubjecttopropersupervisionandreview.HIAsmustalsoensurethattheirreportsarebalanced,focusingonkeyrisksandissuesandmakingpracticalrecommendations.

TheHIAmaylooktopartnersandotheragenciesforassurance.HeretheHIAmustunderstandthebasisfortheassuranceanditsadequacy,andthereforewhethertheHIAneedstocarryoutanyadditionalreviewwork.

SometimestheHIAwillbeaskedtogiveassurancestopartnersorotherorganisationssuchasgovernmentdepartmentsontheorganisation’sownarrangements.TheHIAshouldcarefullyconsider,takingadviceasnecessary,thescopeandextenttowhichrelianceshouldbeplacedonitandanypotentialreputationalrisks.

InbothcircumstancesthescopeandpurposeofassurancesgivenandreceivedshouldbeagreedbytheAuditCommittee.AsummaryofassurancesgivenandrelieduponshouldalsobeincludedintheHIA’sannualreport.

OneoftheHIA’skeyrelationshipsmustbewiththeexternalauditor.Therolesofinternalandexternalauditaredifferentandtheymustbeindependentofeachother.Butbothareconcernedwiththeorganisation’scontrolenvironmentandbothuseanobjective,riskbasedapproachincomingtotheirconclusions.TheHIAmustliaisecloselywithexternalauditindrawingupstrategiesandplansandunderstandwhereandhowtheexternalauditorwillberelyingontheHIA.Thisshouldhelpensurethatauditresourcesareusedmosteffectively.

Developandimplementariskbasedauditstrategy

Riskmanagementiskeytotheeffectivedeliveryofpublicservices.Organisationsaretakingamorepositiveviewofriskandarebecomingmorematureinhowtheyidentify,measure,andmanagerisks.

TheHIAmustensurethattheinternalauditstrategyreflectsriskmanagementbestpractice.Thestartingpointistoreviewtheorganisation’sstrategicobjectivesandhowitplanstoachievethese.TheriskstoachievingthesemustbeconsideredandtheHIAneedstoreviewhowtherisksarecapturedinriskregistersandtheactionplansthatareinplace.TheHIAwilldrawontheorganisation’sriskregisterwhendrawinguptheinternalauditstrategyandplans.Theextenttowhichheorshedoesthiswilldependonhowmaturetheorganisationisatidentifyingkeyrisksandtakingappropriateactiontoaddress them.

Theauditstrategymustidentifytheprioritiesforinternalauditbasedonanassessmentofthekeyriskstotheorganisationandtheextentofalternativesourcesofassurance,aswellastheresourcesandskillsneededtodeliverit.Theresponsibilityforeffectivegovernancearrangements(includingriskmanagement)remainswithmanagers;theHIAcannotbeexpectedtopreventordetectallweaknessesorfailuresininternalcontrolnorcantheinternalauditstrategycoverallareasofriskacrossthe organisation.



� SetouttheresponsibilitiesoftheHIA,whichshouldnotincludethemanagementofoperational areas.

� Ensurethatinternalauditisindependentofexternalaudit.

� WheretheHIAdoeshaveoperationalresponsibilitiestheHIA’slinemanagerandtheAuditCommitteeshouldspecificallyapprovetheIAstrategyfortheseandassociatedplansandreportsandensuretheworkisindependentlymanaged.

� Establishclearlinesofresponsibilityforthosewithaninterestingovernance(egChiefExecutive,ChiefLegalOfficer,ChiefFinancialOfficer,AuditCommittee,non-executivedirectors/electedrepresentatives).Thiscoversresponsibilitiesfordrawingupandreviewingkeycorporatestrategies,statementsandpolicies.

� EstablishclearlinesofreportingtotheLeadershipTeamandtotheAuditCommitteewheretheHIAhassignificantconcerns.

� AgreethetermsofreferenceforinternalauditwiththeHIAandtheAuditCommitteeaswellaswiththeLeadershipTeam.

� SetoutthebasisonwhichtheHIAcangiveassurancestootherorganisationsandthebasisonwhichtheHIAcanplacerelianceonassurancesfromothers.

� Ensurethatcomprehensivegovernancearrangementsareinplace,withsupportingdocumentscoveringegriskmanagement,corporateplanning,antifraudandcorruptionandwhistleblowing.

� EnsurethattheannualinternalauditopinionandreportareissuedinthenameoftheHIA.

� IncludeawarenessofgovernanceinthecompetenciesrequiredbymembersoftheLeadership Team.

� Setouttheframeworkofassurancethatsupportstheannualgovernancereportandidentifyinternalaudit’srolewithinit.TheHIAshouldnotberesponsibleforpreparingthereport.

� EnsurethattheinternalauditstrategyisapprovedbytheAuditCommitteeandendorsedbytheLeadershipTeam.



� Givingassuranceonthecontrolenvironment.Thisincludesriskandinformationmanagementandinternal controlsacrossallsystems.

� Reviewingtheadequacyofkeycorporatearrangementsincludingegriskstrategy,riskregister,antifraud andcorruptionstrategy,corporateplan.

� Producinganevidencebasedannualinternalauditopinionontheorganisation’scontrolenvironment.

� Workingcloselywithotherstoensurethatsufficientandrelevantevidenceisused.Whererelyingon others,clarifyingthedegreeandbasisforthereliance.

� Reviewingsignificantpartnershiparrangementsandmajorservicesprovidedbythirdpartiesandthe controlsinplacetopromoteandprotecttheorganisation’sinterests.Assessingwhetherlinesof responsibilityandassuranceareclear.

� Liaisingcloselywiththeexternalauditortoshareknowledgeandtouseauditresourcesmosteffectively.

� Producinganinternalauditstrategythatfitswithandsupportstheorganisation’sobjectives.

� Reviewingtheorganisation’sriskmaturity(includingtheorganisation’sownassessment)andreflecting thisinthestrategy.

� Consultingstakeholders,includingseniormanagersandnon-executivedirectors/electedrepresentatives ontheinternalauditstrategy.

� SettingouthowtheHIAplanstorelyonothersforassuranceontheorganisation’scontrolsandrisksand takingaccountofanylimitationsinassurancegivenbyothers.

� Liaisingwithexternalinspectorsandreviewagencieswhereappropriatewhendrawinguptheinternal audit strategy.

� Liaisingwiththeexternalauditorontheinternalauditstrategy,butnotbeingdrivenbyexternalaudit’s ownpriorities.



� Giveclear,professionalandobjectiveadvice.

� Reportonwhatisfound,withoutfearorfavour.

� Demonstrateintegritytostaffandothersintheorganisation.

� Exercisesoundjudgementinidentifyingweaknessesintheorganisation’scontrolenvironmentandabalancedviewonhowsignificanttheseare.

� Workwellwithotherswithspecificresponsibilitiesforinternalcontrol,riskmanagementandgovernanceincluding(asappropriatetothesector)ChiefExecutive,ChiefLegalOfficer,ChiefFinancialOfficer,AuditCommittee,non-executivedirectors/electedrepresentatives.

� Beconcernedforaction-influencingtheLeadershipTeam,AuditCommitteeandotherstoensurethattheHIA’srecommendationsareimplemented.

� Bearolemodel,dynamic,determined,positive,robustandwithresilientleadership,abletoinspireconfidenceandrespectandexemplifyhighstandardsofconduct.


TheHIAinapublicserviceorganisationmustbeaseniormanagerwithregularandopenengagementacrosstheorganisation,particularlywiththeLeadershipTeamandwiththeAuditCommittee.

Seniormanager

HIAsfaceincreasingchallengesandhigherexpectationsfromstakeholders,especiallyinhelpingorganisationslookforward.TheHIAmustbeattheheartoftheorganisation,challengingandsupportingtheLeadershipTeamwithauthorityandcredibility.Heorsheshouldalsobeseenasaleader,promotingimprovementandgoodgovernance.Todothiseffectively,makinganimpactandaddingvalue,theHIApositionmustbeaseniormanager.

ThereisarangeofguidanceconcerninglinemanagementresponsibilityfortheHIA2.WhatisparamountisthatthereportinglinemustleavetheHIAfreefrominterferenceinsettingthescopeofinternalaudit’swork,incomingtoconclusionsandinreportingtheresults.Theymustalsohaveunfetteredaccessacrosstheorganisation,especiallytotheChiefExecutive,BoardandAuditCommitteeChair.InpracticethisismostlikelytobeachievedbytheHIAreportingtotheChiefExecutiveortotheChiefFinancial Officer.

TheHIArolemustbefilledbyanominatedindividualsothatallareclearaboutlinesofresponsibility.Wheretheserviceisprovidedin-housethisshouldbestraightforward.WheretheserviceiscontractedoutorsharedwithothersthentheorganisationmustdecidewhethertheHIAshouldcomefromwithintheorganisationorfromthesupplieroftheauditservice.InthelattercasetherelationshipbetweentheHIAandtheorganisation,includingtheAuditCommittee,mustbeclearlysetoutaspartoftheorganisation’sgovernanceframework.InpracticeitislikelythattheHIAshouldbethepersonwhoisresponsiblefordrawinguptheinternalauditstrategyandplanandforissuingtheHIAannualinternalauditopinion.

EngagementwiththeLeadershipTeam

TheLeadershipTeaminpublicserviceorganisationstakesmanyforms,withdifferentmixesofexecutiveandnon–executivemembers,aswellaselectedrepresentatives.CollectivelytheLeadershipTeamisresponsibleforsettingthestrategicdirectionfortheorganisation,itsimplementationandthedeliveryofpublicservices.TheHIAmustalsohavearightofaccesstoindividualmembersoftheLeadershipTeam.WhilstitisnotappropriatefortheHIAtobeamemberoftheLeadershipTeamitisvitalthattheHIAattendskeymeetingswheretheyconsideritnecessary.TheHIAshouldbewellplacedtosupporttheLeadershipTeaminunderstandingthegovernance,riskmanagementandcontrolarrangements.Examplesofthismightincludepresentingtheinternalauditstrategyortheannualinternalauditopinionortakingpartindiscussionsabouttheannualgovernancereportorplannedmajorpolicies,projectsorsystem changes.

EngagementwiththeAuditCommittee

TheHIA’srelationshipwiththeAuditCommitteeandespeciallytheChairiscrucial.Theyshouldbemutuallysupportiveintheiraimtobeobjectiveandtoprovidechallengeandsupportacrosstheorganisationandimprovegovernance,riskmanagementandinternalcontrol.TheHIAmustworkcloselywiththeAuditCommitteeChairsothattheyareclearabouttheirrespectiverolesandmakebestuseoftheavailableresources.ForsomeareasofthepublicservicesitmaybeappropriatefortheAuditCommitteeChairtohavearoleintheappointmentoftheHIA.

principle3

2Forexample,incentralgovernmentandtheNHS,internalauditstandardsstatethattheHIAshouldreporttotheChiefExecutive.InlocalgovernmentCIPFA’sCodeofPracticeforinternalauditstatesthattheHIAshouldreporttoamemberoftheManagementTeam.



� DesignateanamedindividualasHIAinlinewiththeprinciplesinthisStatement.Theindividualcouldbesomeonefromanotherorganisationwhereinternalauditiscontractedoutorshared.WherethisisthecasethentherolesoftheHIAandtheclientmanagermustbeclearlysetoutinthecontractor agreement.

� EnsurethatwheretheHIAisanemployeethattheyaresufficientlyseniorandindependentwithintheorganisation’sstructuretoallowthemtocarryouttheirroleeffectivelyandbeabletoprovidecrediblyconstructivechallengetotheManagementTeam.

� EnsurethatwheretheHIAisanemployeetheHIAislinemanagedbyamemberoftheManagementTeam.WheretheHIAisnotanemployeethenthereportinglinemustbeclearlysetoutinthecontractoragreementwiththeinternalauditsupplier.

� EstablishanAuditCommitteeinlinewithguidanceandgoodpractice.

� SetouttheHIA’srelationshipwiththeAuditCommitteeanditsChair,includingtheCommittee’srole(ifany)inappointingtheHIA.

� Ensurethattheorganisation’sgovernancearrangementsallowtheHIA:

– tobringinfluencetobearonmaterialdecisionsreflectinggovernance;

– directaccesstotheChiefExecutive,otherLeadershipTeammembers,theAuditCommitteeand externalaudit;and

– toattendmeetingsoftheLeadershipTeamandManagementTeamwheretheHIAconsidersthisto beappropriate.

� Setoutunfetteredrightsofaccessforinternalaudittoallpapersandallpeopleintheorganisation,aswellasappropriateaccessin(significant)partnerorganisations.

� SetouttheHIA’sresponsibilitiesrelatingtopartnersincludingjointventuresandoutsourcedandsharedservices.


� Escalatinganyconcernsthroughthelinemanager,ChiefExecutive,AuditCommitteeandLeadership Team,legalofficers,externalauditorasappropriate.

� SupportingtheAuditCommitteeinreviewingitsowneffectivenessandadvisingtheChairandline managerofanysuggestedimprovements.

� Consultingstakeholders,includingseniormanagersandnon-executivedirectors/elected representativesontheinternalauditstrategy.



� Networkeffectivelytoraisetheprofileandstatusofinternalaudit.

� Adoptaflexiblestyle,beingabletocollaborateandadvisebutalsoabletochallengeasappropriate.

� Buildproductiverelationshipsbothinternallyandexternally.

� WorkeffectivelywiththeLeadershipTeamandAuditCommitteewithpoliticalawarenessand sensitivity.

� Beseentobeobjectiveandindependentbutalsopragmaticwhereappropriate.


Meetingtheneedsofthebusiness

Effectivegovernanceiscriticalinpublicserviceorganisationsandinternalauditneedstoplayitspart.TheHIAmusthaveaclearbutwiderangingbrief.Thisincludesreviewingthekeyunderlyingsystemsandcontrols,reviewingarrangementsforpreventingfraudandcorruptionandalsothearrangementsforachievingvalueformoney.

TheHIAmusthaveafirmgraspandunderstandingoftheorganisation’sbusinessaswellasitscontrolenvironment.ThiswillallowHIAstogiveanopiniontotheLeadershipTeamonhowwellthesearrangementsareworking.TheHIAmustensurethatthereissufficientdepthofinternalauditexpertiseandexperiencetodothiswell,sothathe/sheisabletoengageeffectivelywithmanagersandothersandchallengewhere appropriate.

Theinternalauditresourcesavailablemustbeproportionatetothesize,complexityandriskprofileoftheorganisationandmustbeenoughfortheHIAtogiveareliableopinionontheorganisation’scontrolenvironment.Responsibilityforensuringthataneffectiveandappropriatelyresourcedinternalauditserviceisinplacerestswiththeorganisation.Theorganisationneedsindependentassuranceoverthequalityofinternalaudit’sworkandshouldensurethataregularexternalassessmentiscarriedout.

TheHIAmustensurethattheAuditCommitteehasaclearunderstandingoftherequirementforinternalaudittoreviewthewholesystemofinternalcontrol.TheHIAmustsetouttheauditcoverageandauditresourcesneededtogiveasound,evidencebasedannualauditopinion.TheHIAmustadvisetheAuditCommitteeandtheLeadershipTeamwheretheavailableresourcesareinadequateandtheconsequencesforthelevelofassurancethattheHIAisabletogive.

Appropriatelydevelopedinternalaudit skills

AgreatdealofrelianceisplacedontheworkofinternalauditandtheHIAmustensurethatallthework,includingplanningandindividualassignments,isconsistentlyofahighqualityandinlinewithprofessionalstandards.TheHIAmustalsoensurethatallstaffdemonstratethehighestethicalstandards.TheHIAthereforehasaresponsibilitytoensurethatinternalauditstaffhaveappropriatequalifications,knowledge,skillsandcompetenciesandarecontinuouslydeveloped.TheHIAmustassessthestaffingneededtomakesoundjudgementsonthewholerangeoftheorganisation’sgovernance arrangements.

TheHIAneedswelldeveloped,motivatedstafftomakeanimpactatseniorlevelsintheorganisation.Theremayalsobeaneedtobuyinspecialistskillswhicharenotfrequentlyused.ThechallengefortheHIAistohavetherightmixandfortheservicetooperateasateam,withstaffbeingeffectiveambassadorsforinternalaudit.TheHIAhasaparticularresponsibilitytopromoteinternalauditasagoodcareerdevelopment opportunity.

TheHIAmustprovideclearguidanceforinternalauditstaffwithappropriatequalityassuranceforinternalauditasawholeandforeachauditassignment.TheHIAhasadutytoseethattheirstaffcomplywiththerelevantinternalauditstandardsandmusthavesystemstoverifythis.MorewidelytheHIAshouldworkwithcolleagueHIAsandotherstoensurethattheyandtheteamareuptodateoncurrentissuesaffectingtheirorganisationandoninternalaudittechniquesand developments.

TheHIAinapublicserviceorganisationmustleadanddirectaninternalauditservicethatisresourcedtobefitforpurpose.

principle4



� ProvidetheHIAwiththeresources,expertiseandsystemsnecessarytoperformtheirrole effectively.

� EnsurethattheAuditCommitteesetsoutaperformanceframeworkfortheHIAandtheirteamandassessesperformanceandtakesactionasappropriate.

� Ensurethatthereisaregularexternalreviewofinternalauditquality.

� EnsurethatwheretheHIAisfromanotherorganisationthattheydonotalsoprovidetheexternalaudit service.


� Leadinganddirectingtheinternalauditservicesothatitmakesafullcontributiontoandmeetsthe needsoftheorganisationandexternalstakeholders.

� Determiningtheresources,expertise,qualificationsandsystemsfortheinternalauditservice thatarerequiredtomeetinternalaudit’sobjectives;usingafullrangeofresourcingoptionsincluding consultancy,workingwithothersandbuyinginwhereappropriate.

� InformingtheLeadershipTeamandAuditCommitteeifthereareinsufficientresourcestocarryouta satisfactorylevelofinternalaudit,andtheconsequenceforthelevelofassurancethatmaybegiven.

� Implementingrobustprocessesforrecruitmentofinternalauditstaffand/ortheprocurementof internalauditservicesfromexternalsuppliers.

� Ensuringthattheprofessionalandpersonaltrainingneedsforstaffareassessedandseeingthat theseneedsaremet.

� Developingsuccessionplansandhelpingstaffwiththeircareerprogression.

� Establishingaqualityassuranceandimprovementprogrammethatincludes:

– Ensuringthatprofessionalinternalauditstandardsarecompliedwith.

– Reviewingtheperformanceofinternalauditandensuringthattheserviceprovidedisinlinewiththe expectationsandneedsofitsstakeholders.

– Providinganefficientandeffectiveinternalauditservice–demonstratingthisbyagreeingkey performanceindicatorsandtargetswiththelinemanagerandAuditCommittee;annuallyreporting achievementsagainsttargets.

– Puttinginplaceadequateongoingmonitoringandperiodicreviewofinternalauditworkand supervisionandreviewoffiles,toensurethatauditplans,workandreportsareevidencebasedandof goodquality.

– Ensuringthatanyinternalauditorsdeclareanyintereststhattheyhave.

– Seekingcontinuousimprovementintheinternalauditservice.

� Keepinguptodatewithdevelopmentsingovernance,riskmanagement,controlandinternal auditing,includingnetworkingwithotherHIAsandlearningfromthem,implementingimprovements whereappropriate.

� Demonstratinghowinternalauditaddsvaluetotheorganisation.



� Demonstrateleadershipandbeanambassadorforinternalaudit.

� Create,communicateandimplementavisionfortheinternalauditservice.

� Createacustomerfocusedinternalauditservice.

� Establishanopenculture,builtoneffectivecoachingandaconstructiveapproach.

� Promoteeffectivecommunicationwithininternalaudit,acrossthebroaderorganisationandwithexternalstakeholders.

� Setandmonitormeaningfulperformanceobjectivesforstaff.

� Manageandcoachstaffeffectively.

� Complywithprofessionalstandardsandethics.

� Requirethehigheststandardsofethicsandstandardswithininternalauditbasedontheprinciplesofintegrity,objectivity,competenceandconfidentiality.Inparticular,ensuringthatinternalauditorsidentifyandreportanyconflictsofinterestandactappropriately.

� Ensure,whennecessary,thatoutsideexpertiseiscalleduponforspecialistadvicenotavailablewithintheinternalauditservice.

� Promotediscussiononcurrentgovernanceandprofessionalissuesandtheirimplications.


TheHIAinapublicserviceorganisationmustbeprofessionallyqualifiedandsuitablyexperienced

Demonstratingprofessionalandinterpersonalskills

TheHIAmustbeabletodemonstratehis/herownprofessionalcredibilitytoexerciseinfluencethroughouttheorganisation.TheHIAmustbeprofessionallyqualified.IntheUK,forexample,thismeansholdingafullConsultativeCommitteeofAccountancyBodies(CCAB)qualificationorbeingacharteredmemberoftheCharteredInstituteofInternalAuditors(CMIIA).Asamemberofaprofessionalbody,theHIA’sskills,knowledgeandexpertisewillhavebeentestedbyexaminationandmustbecontinuouslydevelopedinastructuredandmonitoredcontext.TheHIAmustadheretotheprofessionalvaluesofaccuracy,honesty,integrity,objectivity,impartiality,transparency,confidentiality,competenceandreliabilityandpromotethesethroughouttheinternalauditservice.

TheHIAmustcommunicatecomplexinformationinaclearandcredibleway.He/shemustbeabletooperateeffectivelyindifferentmodesincludingdirecting,influencing,evaluatingandinforming.TheHIAmustbeabletogiveobjectiveopinionsandadviceevenifthismaybeunwelcome,andbesufficientlyforcefultointervenewithauthorityifgovernanceorethicalprinciplesneedtobeassertedordefended.TheHIAmustworkinpartnershipwithawiderangeofpeopleandorganisationsandwinningtheirconfidenceiskey.He/shemustbeabletochallengethestatusquoandbeacatalystforchange,achievingresultsthroughinfluence,withoutdirectauthority.

TheHIAmustbesensitivetothecomplexitiesandpressuresfacingorganisations.He/shemustbuildeffectiveworkingrelationshipswiththeAuditCommitteewithoutdamagingrelationshipswiththeLeadershipTeam.Thisrequirestactanddiplomacy.

Applyingbusinessandprofessional experience

TheHIAmusthaveanunderstandingandcommitmenttotheorganisation’swiderbusinessanditsdeliveryobjectives,toinspirerespect,confidenceandtrustamongstcolleagues,withtheLeadershipTeam,theAuditCommitteeandother stakeholders.

TheHIAmusthaveagoodunderstandingofbusinessprocessesandgovernanceincludingstrategicplanningandperformance,andfinancialandriskmanagement.He/shemustalsobeawareofcurrentissuesfacingorganisationsandinternalauditors.TheHIAshouldbeseenasacatalystinimprovinggovernanceandinternalcontrolandalsosupportingtheorganisationinitswiderbusinessobjectives.TodothistheHIAneedstolookforwardaswellasattheorganisationasitcurrentlyoperates.TheHIAmustdemonstrateleadershipbypersonallysettingatonefortheorganisationthatgoodgovernance,riskmanagementandinternalcontrolmattertoeveryoneintheorganisation.

principle5



� AppointaprofessionallyqualifiedHIAwhosecoreresponsibilitiesincludethosesetoutundertheotherprinciplesinthisStatementandensurethattheseareproperlyunderstoodthroughouttheorganisation.

� EnsurethattheHIAhastheskills,knowledge,experienceandresourcestoperformeffectivelyinhisorherrole.


� Beafullmemberofanappropriateprofessionalbodyandhaveanactiveprogrammeforpersonalprofessionaldevelopment.

� Adheretoprofessionalinternalauditing(andwhereappropriateaccountingandauditing)standards.

� Demonstratearangeofskillsincludingcommunicating,managingandinfluencing,aswellasanunderstandingofITandconsultancy.

� Havepriorexperienceofworkingininternalaudit.

� Understandandhaveexperienceofstrategicobjectivesettingandmanagement.

� Understandtheinternalauditandregulatoryenvironmentapplicabletopublicservice organisations.

� Demonstrateacomprehensiveunderstandingofgovernance,riskmanagementandinternal control.

� Undertakeappropriatedevelopmentorobtainrelevantexperienceasappropriateinordertodemonstrateanunderstandingofthefullrangeoftheorganisation’sactivitiesandprocesses.


MembershipoftheCIPFASteeringGroupontheRoleoftheHeadofInternalAuditinpublicserviceorganisations

Mike More (Chair) WestminsterCityCouncil

Anthony Barrett WalesAuditOffice

Chris Bowring NHSFife

Jackie Cain InstituteofInternalAuditors

Ian Carruthers CIPFA

Mike Clarkson Deloitte

Tim Crowley MerseyInternalAuditAgency

Colin Langford CIPFA

Paul Manning DepartmentforInternationalDevelopment

Justin Martin PricewaterhouseCoopersLLP

Stephanie Mason BakerTilly

Jon Pittam HampshireCountyCouncil

Tim Pouncey LeedsCityCouncil

Duncan Savage EastSussexCountyCouncil

Philip Winter TenantServicesAuthority

Chris Wobschall HMTreasury

Clive Darracott (Secretary) CIPFA

Diana Melville (Technical support) CIPFA

CIPFAisgratefultoallthemembersoftheSteeringGroupfortheirinvaluablecontributionsandalsotoCIPFA’sAuditPanelfortheirinputandendorsement.TheStatementwaswidelycirculatedforcommentduringitsdraftingandCIPFAisalsogratefultothemanyindividualsandorganisationswhoresponded,givingusadditionalinsightsintohowtheHIAoperatesinpracticeacrossthepublicservices.

appendix

Registeredoffice:3RobertStreet,LondonWC2N6RL

T:02075435600F:02075435700www.cipfa.org.uk

TheCharteredInstituteofPublicFinanceandAccountancy.RegisteredwiththeCharityCommissionersofEnglandandWalesNo231060

RegisteredwiththeOfficeoftheScottishCharityRegulatorNoSCO37963

the role of the head of internal audit and guidance... · 2012-12-20 · the head of internal audit...

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