What's in the gallery?
By adopting strategic foresight in the public sector, governments are better equipped to achieve policy objectives, respond to citizens and adapt to changing circumstances. Auditors play a critical role in this. They are increasingly going beyond their…
Opinion
Highlights Independent audit scrutiny and oversight helps improve audit quality and thus public confidence in audited entities. Public sector audit committees should expect a risk based, forward looking, real-time approach to audit which uses risk asse…
Analysis
Highlights Two years of survey data by The Institute of Internal Auditors (IIA) shows misalignment among governing bodies, CEOs, and heads of internal audit when it comes to risk, including an assessment of top risks and the organization’s capability a…
Opinion
Highlights Audits in the public sector often uncover complex and challenging issues. For audit reports and recommendations to lead to more meaningful change, auditors must have a holistic understanding of these issues and their causes The complex root…
Case
Highlights Setting objectives and understanding the existing assurance landscape are critical first steps for developing and enhancing internal audit functions When defining objectives, consider those that are “non-negotiable,” such as the internal aud…
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