Sector
Internal audit for public sector and local government bodies
Internal audit and governance support for councils and public bodies working to the Global Internal Audit Standards in the UK public sector.
The challenges
What public sector and local government bodies tell us
Since April 2025, internal audit in the UK public sector has applied the Global Internal Audit Standards, supported by a public sector application note. Public bodies also face financial pressure and close scrutiny of value for money.
Public bodies are expected to maintain effective internal audit and an audit committee that challenges management. We support heads of internal audit with additional capacity, specialist reviews and independent quality assessments, and help committees get more from their assurance.
- Applying the new StandardsUpdating charters, methodology and quality programmes.
- Value for moneyDemonstrating that public money is spent well.
- Audit committee effectivenessStrengthening committees, including independent members.
- Limited audit resourcesDelivering a full plan with stretched in-house teams.
How we help
Services for public sector and local government bodies
Internal Audit Quality Reviews & EQA
Assessments and upgrades against the Standards in the public sector.
View service →Outsourced, Co-Sourced & Interim Internal Audit
Extra capacity or specialist audits to complete your plan.
View service →Independent Audit Committee Members & Non-Executives
Independent members for audit committees.
View service →Fraud Risk Management
Fraud risk assessments and counter-fraud arrangements.
View service →Where internal audit focuses
Typical audit plan areas
Every plan is built from your own risk register, but these areas come up most often in this sector.
- Governance and audit committee effectiveness
- Value for money
- Key financial controls
- Counter-fraud arrangements
- Conformance with the Global Internal Audit Standards
Internal audit EQA: how to prepare for an external quality assessment
What an internal audit EQA covers under the 2024 Standards, how to choose between a full assessment and a validated self-assessment, and how to prepare evidence, stakeholders and the board.
Global Internal Audit Standards: what changed and what to update
The IIA's Global Internal Audit Standards took effect on 9 January 2025. Here is what changed from the 2017 framework, what it means in the UK and what to update in your charter, methodology and board reporting.
Frequently asked questions
Can you carry out an External Quality Assessment for a council?
Yes. We assess conformance with the Global Internal Audit Standards and the UK public sector application note, independently of the function under review.
Do the Global Internal Audit Standards apply to the UK public sector?
Yes. They have applied from 1 April 2025, together with an application note for the UK public sector.
Can you provide independent members for audit committees?
Yes, subject to independence checks. We do not provide committee members where we also deliver internal audit work.
Talk to us about your organisation
Book a free 20-minute call to discuss your priorities.