Internal audit: finding its place in public finance management

Van Gansberghe · Cecilia Nordin

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Auditing, Earnings Management, Governance Economic and Fiscal Studies Public Policy and Administration Research

Abstract

For centuries, internal audit was a simple administrative procedure of checking documents, counting assets, and reporting on past events to various types of management. Several forces in our times have led to a quiet revolution in internal audit. Democracy requires government to be accountable in its use of public money and in providing effective, efficient, and economical service delivery. Ever larger and more complex systems require greater competencies, thus internal audit has had to become ever more professional. Sheer size also brings with it the need to assess risk, deploying scarce resources in the most logical manner to address those risks.

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2002The Role of Internal Audit in Government Financial Management

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2006Keeping an eye on subnational governments : internal control and audit at local levels 2015Perceived challenges faced by the internal audit function in the South African public sector: A case study of The National Treasury 2014Exploring Internal Auditor Independence Motivators: Kenyan Perspective

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