Internal auditors play an important role in holding public sector officials to account by providing independent, objective assessments of whether public resources are being managed effectively to achieve intended results.

These assessments provide decision-makers with unbiased perspective on the performance of programmes, policies as well as emerging risks and can therefore help to improve operations.

Internal audit’s focus on transparency and accuracy of reporting also encourages ethical behaviour by public sector officials and can increase citizens’ trust in reported outcomes.

OECD AUDITORS ALLIANCE

The Auditors Alliance is a unique forum for public sector internal and external auditors to share insights and expertise on their audit practices.

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Internal audit, coupled with a robust internal control system, effective risk management and external audit, is fundamental for safeguarding taxpayers’ money, ensuring accountable governance and integrity, and preserving public trust:

INTERNAL CONTROL

Internal control is about ensuring that operations are efficient, effective and in line with laws and policy objectives. 

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EXTERNAL AUDIT

External audit functions, or Supreme Audit Institutions, hold governments accountable for how they spend public money, and provide insights and foresights about value-for-money and systemic risks.

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RISK MANAGEMENT

Risk management consists of the policies, processes, and actions for identifying, analysing and responding to risks of fraud, corruption, waste and abuse.

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