National, regional, and local level public sector internal audit activities work with government officials, boards, CEOs, and management on behalf of taxpayers, consumers of government services, and the general public. The audit function’s effectiveness is impacted by unique public sector characteristics, including:
- The demand for a high level of transparency and performance.
The usual absence of a profit motive.
A wide variety of organizational forms (e.g., national, regional, and local governments and quasi-governmental and international government organizations).
Complex legal frameworks for governing bodies.