Effective Internal Audit in the Financial Services Sector
The guidance contained within this document represents the final
recommendations of the Committee on Internal Audit Guidance for Financial Services,
which the Institute has accepted in full and now commends to the Boards and Internal
Audit practitioners of all organisations operating in the UK financial services sector.
Chaired by Roger Marshall, the Audit Committee Chair of a FTSE 100 insurance group and a
director of the accountancy standards setter, the Financial Reporting Council (FRC), our
Committee was an independent, industry led body which the Institute created specifically for
the purpose of developing this guidance. The group was designed to embrace Non-Executives,
Executives, Internal Audit practitioners and the regulatory and standard setters’ perspectives.
Together they achieved a high level of debate and engagement across the financial services
sector on the issues of Internal Audit’s role in supporting the management of risk. The result
is the set of thorough, thoughtful and scalable recommendations contained within these pages.
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