IIA Releases First-Ever IPPF Guidance for the Public Sector
Recognizing that public sector auditors face unique challenges that require tailored guidance, The IIA has released Assessing Organizational Governance in the Public Sector, the first IPPF practice guide specifically for government auditors.
The guide provides public-sector auditors with direction on how to assess governance activities and processes and make appropriate recommendations for improving them. Organized into seven sections, the guide’s first three sections lay the foundation for the work by identifying standards, defining organizational governance, and describing internal audit’s role in providing assurance and consulting services.
The sections that follow delve into the assessment process itself and discuss identifying and analyzing relevant governance processes/practices and the assessment criteria to use; developing the periodic plan for auditing governance; planning and completing the governance engagements; and considerations by specific governance activity.
The guide takes into account how widely organizational structures, as well as the regulations and mandates that each organization is subject to, can vary from one location to another. As such, it written for a global audience. Access the complete report.