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Global Institute of Internal AuditorsBreadcrumb SeparatorStandards and GuidanceBreadcrumb SeparatorLeading PracticesBreadcrumb SeparatorTransparency of the Internal Audit Report in the Public Sector

Transparency of the Internal Audit Report in the Public Sector

Transparency of the Internal Audit Report in the Public Sector

Transparency of the Internal Audit Report in the Public SectorTransparency of the Internal Audit Report in the Public Sector provides insights from the feedback of 160 public sector audit leaders in 14 countries across five continents related to how these organizations share their internal audit reports. A large majority of the feedback came from respondents in North America and Africa. Some of the insights these individuals shared related to whether transparency is a priority for their organization, who is privy to the information within their audit reports, the vehicles they use to share the information, and whether their organizations are mandated by law to share certain information.

The respondents are identified by type of entity, size of internal audit department, level of government, and FY 2011 revenue/budget. In addition to providing global benchmarking information to provide leaders with perspective on the issue, the guidance aims to position public sector audit leaders to effectively respond to changes related to transparency within their individual jurisdictions by providing best practices for monitoring and keeping pace with these changes. By understanding how the issue is evolving around the world, these leaders will be better prepared to drive and support discussions related to audit report transparency.

The audience for the guidance is inclusive of boards, audit committees, senior management, chief audit executives, legislators, information controllers, and other governance professionals.