IIA Comments on INTOSAI Performance Audit Guidance Draft
Internal audit and external audit in the public sector share commonalities of mission and method. In a comment letter to INTOSAI’s Performance Audit Subcommittee, IIA President and CEO Anthony J. Pugliese writes of the considerable benefits of cooperation in supporting INTOSAI’s new draft guidance on Using the Work of Internal Auditors in Performance Audits.
The internal audit function is charged with providing insight and assurance over the adequacy and effectiveness of governance, risk management, and internal control. As a result, it is a rich source of useful intelligence for Supreme Audit Institutions.