How to Implement the Global Internal Audit Standards in the Public Sector

Identify challenges and best practices in the implementation of the Standards in the public sector.

Internal audit functions in the public sector must consider specific laws and regulations, as well as governance, organizational, and funding structures that are only relevant in the public sector or government context. The nature of these conditions may affect how public sector internal audit functions apply the Global Internal Audit Standards to achieve conformance.

This paper, issued as a collaboration between IIA Global and ECIIA's Public Sector Committee aims to:

• Promote the Standards as a basis for evaluating and elevating the quality of the internal audit function in the public sector.
• Summarize the key changes, new requirements, and specific public sector interpretations.
• Identify challenges and best practices in the implementation of the Standards.

• Standards
• Tools
• Other
• Public Sector
• Audit Practice
• Audit Methodology
• Quality Assurance and Improvement Program
• Governance
• Internal Audit Charter
• Executive
• Stakeholder, Board, C-suite, and Audit Committee
• Mid-Level
• Global Regions
• English