Best Value is a key element of the government's programme to modernise local government and places Best Value authorities under a duty to seek continuous improvement in the way they deliver their function/services. If internal audit is to be credible in the new performance management culture, then it will need to demonstrate that it is itself delivering a Best Value service at the earliest opportunity. This guidance seeks to help heads of internal audit in local government cope when the internal audit service itself is the subject of a Best Value review. Case studies from Lancashire Audit Service and Blackpool Borough Council highlight how Best Value is currently being approached and the briefing also covers key benchmarking and performance triggers, performance measures and an example of a key contacts questionnaire.