December 2015

This report summarizes the work of the TCOP Asset’s Management Working Group (WG), from the Skopje event in 2013 until its final activity in Montenegro, in November 2014. In all the WG met on three occasions, also meeting in Tbilisi in February 2014, and participated in three video conferences in December 2013, and June and October in 2014.

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October 2014

This paper first examines good practice elements of CoA design, including the importance of comprehensiveness in the design if major reports for all key stakeholders are to be derived from the CoA. The paper then moves to focus exclusively on the economic segment, identifying specific examples of good practice design evident in PEMPAL countries, and ways to integrate cash based budget reporting with accrual based financial reporting.

April 2014

The Risk Assessment in Audit Planning (RAP) guide, drafted by the PEMPAL Internal Audit Community of Practice (IA CoP), emphasises the importance and the impact that an effective audit strategy and audit plan for the achievement of the goals, objectives and the mission of the internal audit unit.

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April 2013

This BoK can be used to assist internal audit professionals in the public sector in identifying a core set of knowledge and skills that are important in efficiently and effectively conducting their work.

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February 2013

The Continuing Professional Development (CPD) template can be used to assist internal audit professional in the public sector in the preparation of CPD manual or establishing the respective requirement of use in their organization

Download Good Practice Continuing Professional Development

May 2012

This internal Audit Manual template is designed to serve as a reference guide which can be used to assist internal audit proessionals in the public sector to prepare an internal audit manual for their organization.

Download the Good Practice Internal Audit Manual Template