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Global Practice Guide:
Building an Effective Internal Audit Function in the Public Sector, 2nd Edition

Guidance The IIA Jun 04, 2024

Building_an_Effective_IA_Function_in_the_PS_cover.PNGUpdated to align with the new Global Internal Audit StandardsTM, this guide is intended to serve as a practical, step-by-step approach for CAEs. It summarizes the standards, staffing, and resources needed to successfully plan and implement or improve an internal audit function in the public sector.

This edition supersedes the previous guide published in 2022.


The Institute of Internal Auditors