Figure 1 The structure and scope of functional standard GovS:009 Internal Audit version 2.0
1. Purpose and scope of the assessment framework
1.1 Purpose of this continuous improvement assessment framework
This assessment framework is designed to help drive continuous improvement within and across government organisations, by helping government organisations to assess their adherence to, and practical application of key features in the internal audit functional standard.
This assessment framework is consistent with assessment frameworks for other functions, so that senior leaders can take a consistent and coherent view of performance across all functions in their organisation.
This assessment framework draws on, but does not replace, the internal audit functional standard [1], which should be complied with and should be read in conjunction with that functional standard. This assessment framework is designed for people undertaking assessments of their organisations and for people taking organisational improvement actions as a result of the completed assessment.
For more information on continuous improvement, see the Guide to continuous improvement against functional standards.