Nine Elements Required for Internal Audit Effectiveness in the Public Sector - Download PDF

  • Item No. : 5031.dl
  • ISBN : 978-0-89413-881-2
  • Publisher : The IIA Research Foundation
  • Publish Date : 2014
  • Authors : Elizabeth MacRae, CGAP; Diane van Gils, Ph.D.
  • Media : Download
  • Page count : 49
  • Member Price : $0.00
  • Non-Member Price : $24.99

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The IIA Research Foundation is a 501(c)(3) corporation formed to expand knowledge and understanding of internal auditing by providing relevant research and educational products to advance the profession globally. Learn more about The Foundation.


The IIA Research Foundation (IIARF) has released a new research report, Nine Elements Required for Internal Audit Effectiveness in the Public Sector. The report is based on The IIA’s Supplemental Guidance: The Role of Internal Auditing in Public Sector Governance.



The primary goal of the research was to assess common denominators for success in public sector auditing around the world, including greatest strengths, most significant barriers, and the main differences across regions. The results delivered key insights into a number of different facets of the public sector, including:
  • Legal or regulatory requirements for the existence of an internal audit activity
  • Incidents of coercion experienced by practitioners
  • Years of senior experience for chief audit executives (CAEs)
  • Existence of an audit committee or equivalent and its involvement with CAE appointments

This report can help practitioners identify areas that would be most beneficial for them to target for improvement within their own organizations.