Practice Guide: Unique Aspects of Internal Auditing in the Public Sector
Public sector organizations are expected to serve the public good, uphold the principles of ethical governance, and comply with myriad laws and regulations. Yet the nature of politics may put pressure on, or conflict with, ethical governance principles.
Based on professional guidance from the International Standards for the Professional Practice of Internal Auditing and practical insights from global internal audit professionals, the guide advises CAEs and internal auditors about planning and performing internal audit engagements while properly managing the opposing forces of political pressures and ethical principles.
This guidance will enable internal auditors to:
- Understand the definition of public sector and the types of public sector organizations.
- Recognize public sector governance roles and how they may affect internal audit principles such as organizational independence and unrestricted access.
- Incorporate additional standards and requirements specific to the public sector.
- Assess the organization’s commitment to ethical governance principles.
- Identify the types of engagements performed in the public sector and how to plan them.
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