New Research Focuses on Nine Key Elements for Public Sector Auditors
The IIA Research Foundation (IIARF) has released a new research report, Nine Elements Required for Internal Audit Effectiveness in the Public Sector. The report is based on The IIA’s Supplemental Guidance: The Role of Internal Auditing in Public Sector Governance.
The primary goal of the research was to assess common denominators for success in public sector auditing around the world, including greatest strengths, most significant barriers, and the main differences across regions.
The results delivered key insights regarding:
- The existence of an audit committee or equivalent and its involvement with CAE appointments
- Incidents of coercion experienced by practitioners.
- Legal or regulatory requirements for the existence of an internal audit activity.
- Years of senior experience for chief audit executives (CAEs).
This report can assist practitioners in identifying areas that would be most beneficial for them to target for improvement within their own organizations. Click here to get the full report.