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Heads of Internal Audit and Local Authority Virtual Forum

7 February 2024

Please note:

  • All Institute responses are boxed and highlighted blue.
  • Where the chair comments in that capacity, the box is highlighted in yellow.
  • For confidentiality, the identities of all delegates/attendees are anonymised.


Chair opening comments | Derek Jamieson | Head of Member Services, Chartered IIA UK and Ireland

Today’s session will focus on IPPF. Our intention for the day is to pose questions and gather ideas and suggestions on how to best support Heads of Internal Audit and members to go through the Standards transition period.

We invite you to share thoughts, observations, reflections on the Standards as you have read them to date.

I am going to introduce two new members of our team, who will speak today:

  • Monica Dowson Independent Chartered Internal Auditor and Risk Advisor who has been working with the Institute for a number of years
  • Ann Brook, the newly appointed Head of technical content and research at the Chartered IIA.

You will see and hear more from Monica and Ann over the coming months.  

Poll question

What is your level of appreciation of the Standards?


1. Still to read and digest



2. Aware of the key changes and rationale


3. Significant time invested and a good appreciation of the changes obtained



Key Takeaways

A number of topics were discussed including:

  • The step up in expectations on IA and the generally positive position of the UK and Ireland in relation to these expectations
  • The need for an audit Strategy
  • Domain three and the evolving expectations of the role of the Audit Committee and the relationship between them and the IA function
  • Challenges for small teams in implementing the standards
  • The need for effective gap analysis
  • Topical Requirements and the need to engage in the public consultation process when it commences
  • The increased focus on Public Sector IA

The institute has commenced a review of the current guidelines with a view to issuing a consolidated set of guidelines later this year. 

In addition, the institute will be developing practical guidance to support implementation of the new standards a range of topics which will become available over the coming months.  

We will continue to gather feedback from members during the year with a view to providing additional guidance as required. 

Chair closing comments

Thank you for your contributions today. It shows the topic is important to you and it is certainly important to us from two point of views, to divulge the information out there and to contribute to the compliance against it over the course of next year.

Dates for your diary  

  • 10 April | HIA Forum – Auditing Cloud Service Providers
  • 5 May | Ireland Conference | Dublin