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Global Practice Guide: 
Unique Aspects of Internal Auditing in the Public Sector, 2nd Edition

Guidance The IIA Jun 18, 2024

Recommended Guidance

gpg-unique-aspects-of-ia-in-ps-2nd-edition.pngPublic sector organizations are expected to serve the public interest, uphold the principles of good governance, and comply with laws and regulations. Yet the nature of politics may impact the internal audit function’s ability to carry out its mandate in an independent and objective manner.

Updated to align with the Global Internal Audit StandardsTM, this guide can assist CAEs and internal auditors in planning and performing internal audit engagements while properly managing within the unique public sector environment.

This edition supersedes the previous guide published in 2019.


The Institute of Internal Auditors