Quality Assessment Guide for Public Sector Internal Audit

This guide is a product of knowledge sharing and collaboration among members of the Internal Audit Community of Practice (IACOP), of the Public Expenditure Management Peer-Assisted Learning (PEMPAL) network. This publication, similar to the Good Practice Internal Audit Manual published by the IACOP in 2012, resulted from an extensive collaborative process, which included participation of practitioners and policymakers in member countries. The IACOP hopes that users will find it valuable for the establishment or improvement of a quality assurance and improvement program for internal auditing in the public sector.