IIA Public Sector Audit Tool
Two prominent sets of standards used by public sector auditors were updated in 2024: The IIA’s Global Internal Audit Standards™ (The Redbook™) and the U.S. Government Accountability Office (GAO)’s Generally Accepted Government Auditing Standards (GAGAS) (Yellow Book). This IIA Audit Tool aims to align similar principles and point out key differences between the organizations’ recently updated standards. The tool’s orange column highlights considerations for internal audit functions trying to conform with both sets of standards.
This document supersedes all previous editions.