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Practice Guide: Auditing Grants in the Public Sector

The Institute of Internal Auditors

Practice Guide: Auditing Grants in the Public Sector

This Practice Guide is provided as a service to members of The IIA. To learn more about the value of an IIA membership, click here.

Grants enable public sector entities to operate programs, provide services to the community, and fulfill their policy, legislative, and regulatory mandates rather than investing in the infrastructure they would need to deliver all those services. Playing the role of either the grantor or grantee, these entities must be aware of the potential pitfalls each may present.  

This practice guide reviews the life cycle of a grant and the activities within each phase for the grantor and the grantee. Tools provided include:

  • Sample interview questions for multiple stakeholders
  • A list of key risks and controls in grant management and administration
  • A discussion of how to measure outcomes
  • A discussion of planning engagements to assess grants
  • Examples of risk and control matrices
  • Key terms and phrases
  • Program management at the recipient and subrecipient level


Item Number: 10.1290.dl