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Save the Date: IIA’s 2012 Leadership Academy: Mission Possible How are Your Chapter Members Internal Auditing Heroes? Put Your Chapter on the Map — 2012 Donald E. Ricketts Research Award IIA HQ Marketing Department Offers Chapters Logo Downloads and Banner Orders Are You and Your Members Boston Bound? New Year Presents Opportunity for Gaining New Perspectives IIA Launches New Video-sharing Site Collaborative Anti-Fraud Initiative Releases Online Quiz and Opportunity for CPE Credit! COSO Releases Update to Internal Control – Integrated Framework (Framework) for Public Comment IIA 2011–2012 Chairman of the Board Video: "Assess Our Relevance" 2012 Changes in IIA Certification Exam Seat Time Support Your Members’ 2012 Goals with CIA® Review. Just Released: Supplemental Guidance - Public Sector Definition New IPPF Practice Guide Released: Reliance by Internal Audit on Other Assurance Providers Research RFPs Released - New Year Presents Opportunity for Gaining New Perspectives IIA Awards — Call for Nominations North American Chapter Leaders on LinkedIn Special Offer from The IIA Research Foundation Bookstore We’re Asking . . . Please Tell Us! PDF version
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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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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.