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PSASB - Internal Audit Templates

Global · · psasb.go.ke

The Public Sector Accounting Standards Board (PSASB) in Kenya mandates the prescription of internal audit procedures aligned with the International Professional Practice Framework (IPPF) to promote good governance, internal controls, and risk management in public sector entities. The PSASB has updated internal audit templates to comply with the Global Internal Audit Standards effective January 2025, including templates for audit charters, strategic plans, and audit plans. These templates help internal auditors implement best practices consistently within the public sector


The Public Sector Accounting Standards Board (PSASB) in Kenya mandates the prescription of internal audit procedures aligned with the International Professional Practice Framework (IPPF) to promote good governance, internal controls, and risk management in public sector entities. The PSASB has updated internal audit templates to comply with the Global Internal Audit Standards effective January 2025, including templates for audit charters, strategic plans, and audit plans. These templates help internal auditors implement best practices consistently within the public sector


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