Global Public Sector Insights

In an effort to support the unique needs of the public sector, The IIA provides information tailored specifically to public sector internal auditors and their stakeholders.

This information is intended to further clarify the importance of the public sector audit activity to effective governance, and it defines the key elements needed to maximize the value that audit activity provides to all levels of the public sector.

"With strong representation from all parts of the globe, the Public Sector Committee is well positioned to contribute to the further development of the internal audit profession. We are committed to providing helpful thought leadership and insights that address the peculiar needs of internal auditors, audit committees, legislators, and other stakeholders in the public sector."

- Bruce Turner, Chairman IIA International Public Sector Committee
and Audit Committee Chairman in Australia

Downloads and Links

​Title Release Date
The IIA & INTOSAI: A Comparison of Authoritative Guidance Frameworks ​February 2016​
​Creating an Internal Audit Competency Process for the Public Sector ​February 2015
Policy Setting for Public Sector Auditing in the Absence of Government Legislation ​October 2014
​Independent Audit Committees in Public Sector Organizations ​June 2014
Transparency of the Internal Audit Report in the Public Sector ​December 2012
​Optimizing Public Sector Audit Activities ​July 2012
​IIA Standards/GAGAS, A Comparison, 2nd Edition ​June 2012
Implementing a New Internal Audit Function in the Public Sector ​April 2012
​Value Proposition of Internal Audit and the Internal Audit Capability Model ​​March 2012
​​The Role of Auditing in Public Sector Governance, 2nd Edition ​January 2012
​​Public Sector Definition​ ​​December 2011

Internal Audit Independence in the Public Sector
Coordination and Cooperation Between SAIs and Internal Auditors in the Public Sector
Practice Guides — IPPF Guidance for the Public Sector

Public Sector Committee

The IIA’s Public Sector Committee (PSC) is a volunteer group focused on developing guidance to serve the needs of internal auditors in the public sector. In 2011, the PSC was moved under the oversight of the Professional Guidance Advisory Council, a group that also oversees the IIASB and PIC, providing a more formal and consistent development process.


The PSC's role is to serve the public interest by:

  • Influencing and providing thought leadership and advice to The IIA and its international committees and Institutes on public sector auditing matters.
  • Promoting the interests of The IIA’s public sector audit members.
  • Providing authoritative positions and comment on, or support matters relating to the public sector auditing profession.

Contact Us

To learn more about The IIA’s resources for the public sector, please contact​​