Professional standards and quality

The professional practice of internal auditing is governed by the Global Internal Audit Standards (GIAS) issued by the Institute of Internal Auditors (IIA).

These standards, effective across the UK public sector from April 2025, provide the framework for evaluating and continuously improving the quality, effectiveness and professionalism of internal audit services.

Recognising the distinct governance, accountability and funding arrangements within the public sector, internal auditors working in or for UK public bodies are required to apply the Global Internal Audit Standards alongside the Application Note: Global Internal Audit Standards in the UK Public Sector, issued by the Relevant Internal Audit Standard Setters. 

In addition, local government internal audit providers are required to comply with the CIPFA Code of Practice for the Governance of Internal Audit in UK Local Government, which supports the application of the Global Internal Audit Standards within the UK local government environment.

Collectively, these requirements form the Global Internal Audit Standards in the UK Public Sector, which underpin all aspects of SIAP's work.

External quality assessment

To ensure ongoing compliance with professional standards and continuous improvement, Standard 8.4 of the Global Internal Audit Standards requires internal audit providers to undergo an independent external quality assessment (EQA) at least every five years.

In September 2025, SIAP underwent an EQA against the Global Internal Audit Standards in the UK Public Sector.

The external assessor concluded:

"SIAP has achieved an excellent result of ‘generally achieves’ in this EQA in relation to the GIAS and Application Note. The IIA use the term ‘general achievement’ or ‘general conformance’ to indicate that “internal audit activities were performed in general conformance with the Global Standards.”. With fully achieves 46 of the 52 Standards and generally achieves the remaining six Standards. There were no partial conformances, or areas where the SIAP do not conform with any Standards."

This independent assessment provides assurance to our partners and clients that SIAP operates in accordance with recognised professional standards and remains committed to delivering a high-quality, effective and continuously improving audit service.

A copy of the EQA is available upon request.

Client satisfaction

Delivering a high-quality, customer-focused service is central to SIAP's approach. To help us continuously improve, we undertake an annual stakeholder satisfaction survey involving Audit Committee members, senior officers and key contacts across our partner organisations.

The most recent survey, conducted in March 2026, recorded an overall 99% satisfaction rate, reflecting the confidence that partners and clients place in the quality, professionalism and value of our service.