The aim of this guide is to provide practical support, examples and resources to help make internal audit more effective across the public services.

It has five main sections:

The organisation’s assurance framework and how this relates to internal audit.
Effective internal audit. What it looks like and the building blocks you need.
Case studies of how other internal auditors are seeking to improve and add value.
Improvement tools to support you.
Sources of information and resources.

The guide is aimed at internal audit practitioners but also directors and chief executives responsible for internal audit. It is also of interest to audit committee members who review the work and assurances of internal audit and rely on their effectiveness.