Internal Audit Templates
Our Mandate
PSASB is mandated to prescribe internal audit procedures and mainstreams best practices for good governance, internal controls, and risk management. Through Gazette Notice No. 11033 of 30th August 2024 prescribed International Professional Practice Framework (IPPF) for use by internal auditors in the public sector.
The Directorate is progressively updating the internal audit templates in line with the requirements of the pronounced Global Internal Audit Standards (mandatory component of the 2024 IPPF) which came into effect in 9th of January 2025.
2025 Model Public Sector Internal Audit Manual Templates
Group 1: Governance & Charter Documents (2)
Group 2: Strategic & Annual Planning (2)
Group 3: Engagement Planning (9)
- Ethics and Professionalism Acknowledgement Form
- Coordination and Reliance Framework
- Audit Notification Template
- Engagement Plan
- Internal Audit Planning Memorandum Template
- Request for Audit Information Template
- Information Request Monitoring Checklist Template
- Business Process Analysis Form Template
- Sample Engagement Audit Program Template