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 Accounting Research (CIGAR) network. It aims to support public sector internal audit functions in integrating sustainability considerations into their internal audit planning and practice. The Guide strengthens professional capacity by clarifying the internal audit mandate on sustainability, aligning sustainability engagements with the Global Internal Audit Standards (GIAS), and offering practical tools to support audit planning, execution, and reporting in public sector environments.