Internal Audit

National Occupational Standards for Internal Audit

As businesses have become more complex over time, just validating financial statements is not sufficient to satisfy shareholders and other stakeholders.


Background information

In April 2008 we became the Sector Skills Council responsible for accountancy and related occupations, taking over from the Accountancy Occupational Standards Group, the former Standards Setting Body.

As part of this role we are now responsible for the National Occupational Standards for Internal Audit, which were last approved in June 2002.


The National Occupational Standards

Whilst external audit functions exist to confirm the integrity of historic financial statements, internal audit functions exist to identify risk and provide the organisation with assurances about business objectives, processes and activities. Internal Auditors must use processes that will identify anything that could go wrong with the business.

The role of Internal Auditor is growing in importance in the economy, and this will only increase further as regulation and risk profiling become even more critical. Internal Auditors may get involved in projects focusing on proposed business developments, customer service, security and integrity of data, and business processes.

The NOS for Internal Audit detail the competencies required for the following activities.

  • Planning individual audits and appraising the system to be audited
  • Designing, selecting and implementing audit tests
  • Maintaining operational relationships with clientsWorking with computers
  • Contributing to the maintenance of a healthy, safe and productive working environment
  • Achieving personal effectiveness

The National Occupational Standards for Internal Audit can be downloaded below.

The units can also be downloaded individually from the NOS Directory, at


Further information

For further information about these NOS, please contact the NOS team by emailing [email protected] or by calling 0845 618 2379.


Your feedback

We welcome feedback on the National Occupational Standards which we have produced. If you would like to comment on the NOS for Internal Audit, please complete and return the feedback form (which can be downloaded below) to [email protected].




Tel : 020 7367 9542

Copyright FSP 2011 | 51 Gresham Street London EC2V 7HQ