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The Institute of Internal Auditors North AmericaBreadcrumb SeparatorStandards and GuidanceBreadcrumb SeparatorLeading PracticesBreadcrumb SeparatorImplementing a New Internal Audit Function in the Public Sector

Implementing a New Internal Audit Function in the Public Sector

Implementing a New Internal Audit Function in the Public Sector

Implementing a New Internal Audit Function in the Public SectorThis guidance addresses the key points and steps that a CAE must research, prepare, and implement to ensure that his/her new internal audit department improves the governance, risk management, and internal controls processes, and thereby adds value to its public sector organization. In addition to laying the foundation for a successful team launch, the guidance also enables a public sector internal audit function to move quickly from levels 1 and 2 to level 3 of the Internal Audit Capability Model (IA-CM). With those purposes in mind, the guidance follows a business model divided into three fundamental parts: 1) organizing, 2) managing, and 3) controlling.​