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Internal Audit Capabilities and Performance Levels in the Public Sector

Internal Audit Capabilities and Performance Levels in the Public Sector, just released by The IIA Research Foundation (IIARF), provides a global bird’s-eye view of public sector internal audit activities. Co-authored by the lead researcher and principal author of the Nine Elements Required for Internal Audit Effectiveness in the Public Sector, Elizabeth MacRae, CGAP, this new report analyzes the survey responses of public sector chief audit executives (CAEs).

As part of The Global Internal Audit Common Body of Knowledge (CBOK) Study, this report provides the first-ever public sector-specific analysis of its kind, delivering a snapshot of what public sector internal audit activities are doing well, what they could improve upon, and what the main differences are by region.

High-level takeaways from the report include:

  • Internal auditors’ perception of how they can, or should, add value to their organizations.
  • The most common activities undertaken by internal audit functions and the tools used to carry them out.
  • A demographic profile of internal auditors.

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The research project is funded by and part of The Global Internal Audit Common Body of Knowledge (CBOK) – an ongoing study of the profession conducted by The IIA Research Foundation

For more than three decades, The IIA Research Foundation has been a powerhouse of information that empowers internal audit practitioners. As the research arm of The IIA, The Foundation provides groundbreaking research conducted by thought leaders in the profession. Through initiatives that explore current issues, emerging trends, and future needs, The Foundation has been a driving force behind the evolution of the profession. These efforts are only made possible through the financial support from individuals, organizations, and IIA chapters and institutes. Your contributions allow The Foundation to continue developing essential research and educational products.