Word Template of the IIA – UK and Ireland
Institute of Internal Auditors - Consultation Response Form
SOURCE:
TOPIC:
CIPFA
The role of the head of internal audit
EXPOSURE DRAFT FILE
LOCATION/LINK:
http://www.cipfa.org.uk/roleoftheHIA/
RESPONSE STAFF LIASON
Chris Baker chris.baker@iia.org.uk
KEY DATES
SEND COMMENTS TO TECHNICAL BY
20 August 2010
ISSUE FINAL RESPONSE BY (Global IIA)
10 September 2010
TOPIC BRIEF
Background
The statement includes five principles that can be applied across the public sector, as follows:

Championing best practice in governance and management, objectively assessing the adequacy of
governance and management of existing risks, commenting on responses to emerging risks and
proposed developments; and

Giving an objective and evidence based opinion on all aspects of governance, risk management
and internal control.
To perform this role the Head of Internal Audit:

Must be a senior manager with regular and open engagement across the organisation, particularly
with the Leadership Team and with the Audit Committee;

Must lead and direct an internal audit service that is resourced to be fit for purpose; and

Must be professionally qualified and suitably experienced.
Internal auditors in the public sector will find a lot of helpful material in the statement to compare with
their service, which will also enable them to explain and discuss the value that internal audit brings to
the organisation.
Chris Baker 28 July 2010
INCLUDE COMMENTS BELOW and email to Chris.Baker@iia.org.uk
20 August 2004
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