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IPPF Evolution Briefing

Resource The IIA Jun 05, 2023

The proposed Global Internal Audit Standards highlight for the first time the public sector’s unique characteristics. These characteristics, such as the public sector’s purpose and its governance structure, distinguish it from the private sector. They also affect how the sector’s internal audit function does its work. This briefing, among other elements, points out the 19 public sector references in the proposed standards’ Considerations for Implementation.   


The Institute of Internal Auditors