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Good Practice Guide: the internal audit role in information assuranceJanaury 2010Good Practice Guide: the internal audit role in information assuranceJanuary 2010Official versions of this document are printed on 100% recycled paper. When you have finished with it please recycle it again. If using an electronic version of the document, please consider the environment and only print the pages which you need and recycle them when you have finished. © Crown copyright 2010 The text in this document (excluding the Royal Coat of Arms and departmental logos) may be reproduced free of charge in any format or medium providing that it is reproduced accurately and not used in a misleading context. The material must be acknowledged as Crown copyright and the title of the document specified. Where we have identified any third party copyright material you will need to obtain permission from the copyright holders concerned. For any other use of this material please write to Office of Public Sector Information, Information Policy Team, Kew, Richmond, Surrey TW9 4DU or e-mail: licensing@opsi.gsi.gov.uk ISBN 978-1-84532-673-9 PU876 Contents Page Chapter 1 Introduction 3 Chapter 2 Assurance roles and responsibilities 5Chapter 3 The internal audit approach 9 Chapter 4 Typical areas of audit coverage 11 Chapter 5 Skills and competence 13Annex A Further guidance 15 Good Practice Guide: the internal audit role in information assurance 1 1 ...
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