Practice Guide: Auditing Grants in the Public Sector
Recommended Guidance
Increasingly, public sector organizations are using grants to outsource the delivery of public services. The internal audit activity adds value in both grant administration and management by providing assurance that controls are operating efficiently and effectively throughout a grant’s life cycle.
This practice guide offers insights from the grantor and the grantee perspectives and tools for auditing grants. Topics include:
- The life cycle of a grant with activities occurring within each phase.
- Administration and management processes for grantors and grantees.
- Planning engagements to assess grants.
- Risk and control matrix examples.
- A review of activities for internal auditors.
- Considerations to improve grant administration and management.
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