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The IIA Releases New Practice Guide for the Public Sector

NewsRelease The IIA Jul 15, 2022

The IIA released a new practice guide, “Building an Effective Internal Audit Activity in the Public Sector,” which is supplemental guidance in accordance with the International Professional Practices Framework.

Building an Effective Internal Audit Activity in the Public Sector

This updated guidance, which replaces four previous documents, reviews key criteria unique to the public sector and is designed to support a chief audit executive in building a new, rejuvenating an underperforming, or enhancing a new internal audit activity. Thorough and detailed, this guidance reviews the risks associated with accountability for public funding, the nature of politics, public good and/or interest, compliance, and transparency. 

This guidance will enable internal auditors to:

  • Understand key public sector issues/risks that can impact internal audit work and how to address them.
  • Describe different operational delivery models and their application, benefits, and issues.
  • Establish or improve an internal audit activity in the public sector.
  • Recognize how to assess and optimize internal audit activities to maximize organizational benefit.
  • Establish monitoring and reporting mechanisms to gather stakeholder feedback on internal audit work and report on internal audit performance.

IIA members are invited to download this guidance and all guidance as a benefit of membership.



The Institute of Internal Auditors