Global Practice Guide:
Building an Effective Internal Audit Function in the Public Sector, 2nd Edition

Updated to align with the new Global Internal Audit Standards^TM, this guide is intended to serve as a practical, step-by-step approach for CAEs. It summarizes the standards, staffing, and resources needed to successfully plan and implement or improve an internal audit function in the public sector.

This edition supersedes the previous guide published in 2022.

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• Guidance
• Recommended
• Practice Guide
• Audit Practice
• Audit Methodology
• Governance
• Compliance
• Leadership
• Stakeholder Relations
• Public Sector
• Stakeholder, Board, C-suite, and Audit Committee
• Executive
• Mid-Level
• Entry Level
• Global Regions
• English