Skip to Content

Global Practice Guide: Unique Aspects of Internal Auditing in the Public Sector, 2nd Edition

Guidance | June 18, 2024

Copyright Notice All content is protected by international copyright laws. You may reference or quote small portions of this document with proper attribution to The IIA, but unauthorized reproduction, distribution, or use beyond that, other than for your own personal use, is strictly prohibited and may constitute a violation of copyright law, resulting in civil and criminal penalties. Contact copyright@theiia.org for permission to use our materials.

Public sector organizations are expected to serve the public interest, uphold the principles of good governance, and comply with laws and regulations. Yet the nature of politics may impact the internal audit function’s ability to carry out its mandate in an independent and objective manner.

Updated to align with the Global Internal Audit StandardsTM, this guide can assist CAEs and internal auditors in planning and performing internal audit engagements while properly managing within the unique public sector environment.

This edition supersedes the previous guide published in 2019.

Want the eBook? The eBook version of this product is available for members and nonmembers to purchase in the IIA Bookstore. Members save 20%.

The IIA

The Institute of Internal Auditors