Regulatory framework for internal audit

Review of the regulations established for the internal audit (IA) function. The central IA function must be located in the executive branch of government and be responsible for coordinating all internal audit activities, including training for IA staff. For criterion 8, if the IA function is fully centralised then internal audit units are not established and the criterion is automatically fulfilled. The criteria below are based on the IIA IPPF Standards 2017, and INTOSAI GOV 9140 professional standards.