These standards are based on the mandatory elements of the Institute
of Internal Auditors (IIA) International Professional Practices
Framework (IPPF). They are aimed at accounting officers, accountable
officers, board and audit committee members, heads of internal audit,
internal auditors, external auditors, and other stakeholders such as
chief financial officers and chief executives. The standards will apply
from 1 April 2013, and will replace NHS internal audit standards.
