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​Public Sector Definition

Mandatory déc. 01, 2011


The Role of Auditing in Public Sector GovernanceThis guidance released by The IIA is intended to clarify the often ambiguous term public sector. It is generally agreed that the public sector includes government and publicly-controlled or publicly-funded agencies, enterprises, and other organizations that deliver public programs, goods, or services. Yet, it is not always clear whether any specific organization should be included under that umbrella. Public Sector Definition provides specific, identifiable criteria to help define the boundary between public and private sector. Upon reviewing this material, you will be able to identify specific criteria to appropriately classify organizations around the world as being in the public sector.