Internal Auditing for Non-Auditors
The primary goal of the public internal control (PIC) system is to provide reasonable assurance as to the achievement of organizational objectives in public sector entities. Although internal auditors are often considered the ones taking the front lead in promoting PIC systems, it is primarily the responsibility of the top management of an organization to bring about functional PIC systems.
This initiative focuses on PIC in the public sector and aims to raise awareness of managerial staff other than internal auditors on their role and responsibilities within the internal control system. It will also address the internal audit (IA) function as a management tool in obtaining assurance about the functioning of the internal control system and recommendations vis-à-vis its improvement.
Target audience: mid to senior level officials from central harmonization units of ministries of finance and senior public-sector managers with an interest in internal control systems and those who are responsible for managing activities.
This learning initiative is supported by: