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Practice Guide: Building an Effective Internal Audit Activity in the Public Sector

Format: On-demand

Building an effective IA activity in the Public Sector requires that the chief audit executive first take into consideration both the organization’s risk-based internal audit plan and mandatory and recommended guidance within the IIA’s framework, the IPPF. In the public sector, internal auditors also must give attention to the requirements put forth in public policy and legislation related to the organization’s process or program to be reviewed. These inputs, along with other public sector standards, guidance, and regulatory specifications comprise the public sector context. Internal auditors must consider how these inputs may affect the scope, objectives, and approach to each engagement as well as the overall plan to optimize effective IA activity.

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