IIA Stakeholder Comment Period on the Public Sector Global Public Policy Position Paper (PS GP4)

PS GP4, once finalized, is intended to offer best practices and a conceptual framework for national institutes, public policymakers, and other stakeholders as they evaluate the laws and regulations impacting public sector internal auditing. It is meant to be a reference document without an overly specific, proscriptive set of solutions.

Interested parties are encouraged to send written comments on the paper to advocacy@theiia.org no later than September 21, 2026. The IIA is happy to accept general comment letters as well as redlined versions of the paper with tracked changes and comments.

To ensure further insight on key areas of the paper, the Advocacy Team specifically encourages commenters to consider responding to the following optional questions:

1. The paper identifies five Guiding Principles that inform it. Do you agree with these principles? What modifications would you recommend?
2. PS GP4 divides its recommendations into three categories: essential, optional and emerging, and policies to avoid. Do you agree with this framing? If you disagree, how would you structure the paper instead?
3. Are there any of the recommendations that you disagree with? How so? Are there recommendations that need clarifying or other modifications? Please explain.
4. The paper defines six elements to structuring a successful internal audit function. Do you agree with these six elements? What would you add, subtract, or change?
5. Politicization of public sector internal audit functions is a major concern that has repeatedly been expressed to The IIA. What recommendations would you make in regard to governing bodies and reporting lines to protect against politicization and/or political interference?
6. PS GP4 puts a special emphasis on the role of first-in-class technology in supporting public sector internal auditing. Are there any technologies that need to be added to this section? Are there any missed nuances or missing contexts around the technology discussion?
7. The paper discusses the role of public sector internal auditors in relation to the larger accountability ecosystem (supreme audit institutions, inspectors general, etc.). Do you agree with the framing of these relationships and interactions? What changes would you make to this section?
8. Other than those cited, are there any additional public policies to avoid which the paper should address?
9. Are there any supplemental or contextual materials that The IIA should consider adding to the appendix?

We appreciate the time and feedback of all who participate in the comment period. Please know that every comment we receive will be carefully considered and discussed by our team before the final paper is submitted to The IIA Global Board of Directors for approval. Together, we are confident that we will produce a better, more robust paper thanks to your insights and suggestions.