Publications

This Sustainability Auditing Guide is a knowledge product developed jointly by the Internal Audit Community of Practice (IACOP) of the Public Expenditure Management Peer Assisted Learning (PEMPAL) network and Comparative International Governmental…

The note documents the key trends in the evolution of the role and functions of the national treasury institutions in the PEMPAL member countries, and suggests the future directions of institutional development and the related learning needs that…

The availability of a wealth of new data on performance is one of the major changes brought about by program and performance budgeting. This data is costly to produce, but also an important resource that can and should be used to boost the…

This note discusses the underlying requirement, the purposes, and the constitution of a Cash Coordination Committee (CCC) or similar. The need for a CCC flows primarily from the importance of close coordination between cash and debt management…

The Competency Framework supports strategic workforce development by aligning recruitment with required competencies, identifying training needs through skills gap analysis, standardizing human resources practices, fostering audit collaboration, and…

This brief summarizes the activities of PEMPAL Treasury Community of Practice (TCOP) for over 15 years of its operations. It provides basic information about the community and includes helpful links to the materials developed by TCOP and published…

The role of government cash and liquidity management in ensuring sound public finance cannot be overestimated. It serves the higher objective of smooth and timely budget execution and is crucial for the effective and efficient use of public funds.…

PEMPAL Budget Community of Practice (BCOP) brings together mid- to high-level officials from budgeting or budget methodology/policy departments of national Ministries of Finance from Europe and Central Asia. The Fact Sheet provides a brief overview…

Shaping the Future of Internal Audit in Uzbekistan: PEMPAL IACOP has driven competence development, methodological advancements, and much important international alignment.

Armenia’s Evolving Public Sector Internal Audit System: Leveraging PEMPAL Knowledge and Support had major impact on shaping country level Internal Audit system and practices.