Nuovo Report di Ricerca rilasciato da The IIA Research Foundation relativamente alla funzione Internal Audit nella Pubblica Amministrazione.
This study is built on the Internal Audit Capability Model (IA-CM) for the Public Sector, which was developed in 2009 as a joint project between the World Bank and The Institute of Internal Auditors Research Foundation (IIARF). The model was the first of its kind to create measurable capability levels specifically for the public sector, and it was validated globally through on-site feedback from multiple volunteer and public sector organizations.
The IA-CM was benchmarked against statistics from The Institute of Internal Auditor’s (IIA’s) 2010 Global Internal Audit Survey, which included 2,284 responses from public sector practitioners out of a total of 13,500 responses from 107 countries. The IIA conducts this global survey of internal audit practitioners periodically as part of the Global Internal Audit Common Body of Knowledge (CBOK). The study identified the survey questions where the public sector chief audit executive (CAE) responses would confirm performance or nonperformance of a particular key process area or an essential practice supporting the achievement of that key process area identified in each of the six IA-CM elements. The study sought to answer the following questions:
- What are the most developed capabilities of public sector internal audit activities around the world?
- What areas are in most need of further development?
- What are the main regional differences?
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