Leaders Link

Published By The Institute of Internal Auditors   
September 2014

Just Released: Supplemental Guidance - Public Sector Definition

This supplemental guidance released by The IIA is intended to clarify the often ambiguous term public sector. It is generally agreed that the public sector includes government and publicly-controlled or publicly-funded agencies, enterprises, and other organizations that deliver public programs, goods, or services. Yet, it is not always clear whether any specific organization should be included under that umbrella. “Public Sector Definition” provides specific, identifiable criteria to help define the boundary between public and private sector. Upon reviewing this material, you will be able to identify specific criteria to appropriately classify organizations around the world as being in the public sector.


This document is classified in our new category titled “Supplemental Guidance.” Please note that this new category is not part of the IPPF. This material is not mandatory or strongly recommended IPPF guidance.  

More information on this category and past documents we now classify as being in the category can be found at http://www.theiia.org/guidance/standards-and-guidance/non-ippf-supported-material/. These resources are free for members.

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