IIA Public Sector Audit Tool
Public sector auditors have various sources of guidance and direction to help them perform their jobs efficiently and effectively. Two prominent sets of standards include the International Professional Practices Framework (IPPF), issued by The IIA, and Generally Accepted Government Auditing Standards (GAGAS) issued by the GAO.
This fourth-edition alignment document offers a side-by-side, topic-by-topic mapping for the benefit of public sector auditors by providing a crosswalk between The IIA’s Standards and Code of Ethics with corresponding GAGAS performance audit requirements.
Areas for consideration by internal audit activities trying to achieve conformance with both sets of standards are described in the third “orange” column. We hope this tool provides a valuable comparison and highlights conformance considerations.