IIA Guidance: Implementing the Global Internal Audit Standards in the Public Sector
The IIA, in collaboration with the ECIIA’s Public Sector Committee, has released a new document titled “How to Implement the Global Internal Audit Standards in the Public Sector.”
This guidance paper highlights the unique challenges that internal audit functions face within public sector environments. Unlike the private sector, public organizations must navigate specific legal, regulatory, governance, and funding frameworks. These distinct elements often influence how the Global Internal Audit Standards are applied and how conformance is achieved.
The publication aims to support internal auditors in the public sector by identifying:
- Key challenges when implementing the Standards in a government context
- Best practices to address these challenges effectively
By offering practical insights, the paper serves as a valuable resource for public sector audit functions striving for conformance while navigating a complex operational landscape.
Download the full document and explore how internal audit can enhance its contribution in the public domain through effective implementation of the Standards.
