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​Global Public Sector Insights

In an effort to support the unique needs in the public sector, The IIA provides information tailored specifically to public sector internal auditors and their stakeholders. While Global Public Sector Insights are not considered authoritative guidance as part of the IPPF, they are intended to further clarify the importance of the public sector internal audit to support effective governance, and define key elements needed to maximize the value that audit activity provides to all levels of the public sector.  The Public Sector Guidance Committee is in process of reviewing all Global Public Sector Insights to incorporate into Practice Guides specifically for the Public Sector. For access to all guidance currently available to support public sector internal auditors, please see the Supplemental Guidance page.

- Stephen Horne, Chairman IIA’s International Public Sector Guidance Committee

Downloads and Links

​Title ​Release Date
The IIA & INTOSAI: A Comparison of Authoritative Guidance Frameworks February 2016​
Policy Setting for Public Sector Auditing in the Absence of Government Legislation October 2014​
​Independent Audit Committees in Public Sector Organizations June 2014​
Transparency of the Internal Audit Report in the Public Sector​ December 2012​
Optimizing Public Sector​ Audit Activities July 2012​
IIA Standards/GAGAS, A Comparison, 2nd Edition​ June 2012​
Implementing a New Internal Audit Function in the Public Sector April 2012​​
Value Proposition of Internal Audit and the Internal Audit Capability Model March 2012​​
The Role of Auditing in Public Sector Governance, 2nd Edition January 2012​
Public Sector Definition​ December 2011​

Contact Us

To learn more about The IIA’s resources for the public sector, please contact guidance@theiia.org.