UNIQUE CHARACTERISTICS OF INTERNAL AUDITS IN THE PUBLIC SECTOR AND GLOBAL INTERNAL AUDIT STANDARDS
DOI:
https://doi.org/10.56362/Rev23102083BKeywords:
IIA, IPPF, public sector, corporate governance in the public sectorAbstract
The IIA’s new draft Global Internal Audit Standards™ highlight the public sector’s unique characteristics, which distinguish it from the private sector and affect how the internal audit function does its work. Distinctive issues of the public sectors are reffered to the definition, purpose, governing the internal audit function, managing the internal audit function and performing internal audit services.
References
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