After a broad international consultation, the IIA published a new booklet on the Role of Internal Auditing in the Public Sector. ECIIA member countries France, UK, Italy, Hungary, Finland, the Netherlands and Morocco provided input for this important document.

This paper presents IIA’s position on the importance of the public sector audit activity to effective governance and defines the key elements needed to maximize the value the public sector audit activity provides to all levels of government. The principles we discuss are relevant to national, regional (i.e., state or provincial), and local (i.e., county, city, or village) governments, as well as quasi-governmental and international government organisations. They also may apply to other publicly funded entities. The practice guide is intended to point to the roles of audit (without differentiating between external and internal), methods by which those roles can be fulfilled, and the essential ingredients necessary to support an effective
audit function.

The practice guide can be downloaded from the IIA web site. > link