Skip Ribbon Commands
Skip to main content
Sign In

​Public Sector

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.

This information is intended to further clarify the importance of the public sector audit activity to effective governance, and it defines the key elements needed to maximize the value that audit activity provides to all levels of the public sector.

“We look forward to continuing to assist in developing the internal audit profession in the public sector in both the developed and developing countries throughout the globe, by not only addressing the needs of our fellow internal auditors, but also the needs of legislators and others who depend upon our work.”

- Greg Hollyman, public sector committee (PSC) chairman
and chief internal auditor at the Australian Taxation Office

Downloads and Links

​Title ​Release Date
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​
Model Legislation​ Coming Soon​
​Comparison of IIA Standards to INTOSAI Standards ​Coming Soon
​Audit Committees in the Public Sector ​Coming Soon
​Model Internal Audit Function and Audit Committee Charters for the Public Sector ​Coming Soon

Internal Audit Independence in the Public Sector
Coordination and Cooperation Between SAIs and Internal Auditors in the Public Sector

Public Sector Committee

The IIA’s Public Sector Committee (PSC) is a volunteer group focused on developing guidance to serve the needs of internal auditors in the public sector. In 2011, the PSC was moved under the oversight of the Professional Guidance Advisory Council, a group that also oversees the IIASB and PIC, providing a more formal and consistent development process.


The PSC's role is to serve the public interest by:

  • Influencing and providing thought leadership and advice to The IIA and its international committees and Institutes on public sector auditing matters; and promoting the interests of The IIA’s public sector audit members.
  • Providing authoritative positions and comment on, or support matters relating to the public sector auditing profession.


Kenneth Mory USA
Lars Agerberg Sweden
​Jorge Gonzalo Badillo Ayala ​Chile
Ahadi Mutiba Chacha ​Tanzania
Julie Charron Canada
Hua Chen ​China
​Scott Cohen USA
Oliver Dieterle ​Germany
​Audrey Donovan ​​USA
Tuncay Efendioglu ​Switzerland
​Tea Enting-Beijering ​Netherlands
​Warren Hersh USA
​Himi Tina Kim ​USA
​Stephen Linden ​Australia
Elizabeth MacRae Canada
​James Pelletier USA
Gualter Ramalho Portella Brazil
Bruce Sloan Canada
Mmathabo Abigal Sukati​ South Africa​
Bruce Turner​ Australia​

Contact Us

To learn more about The IIA’s resources for the public sector, please contact