THE EVOLUTION OF INTERNAL AUDIT STANDARDS IN PUBLIC SECTOR GOVERNANCE
DOI:
https://doi.org/10.5281/zenodo.20510024Keywords:
Internal Audit, Public Sector, Governance, Audit Standards, Risk Management, Accountability, TransparencyAbstract
This study aims to analyze the evolution of internal audit standards in public sector governance and its implications for enhancing accountability and transparency. The method used is a literature review, examining various scientific sources, professional standards, and relevant regulations on the development of internal audit in the public sector. The study results indicate that internal audit standards have undergone a significant transformation from a traditional compliance-focused approach to a more strategic and risk-based approach. This development is influenced by global demands for good governance, the increasing complexity of public organizations, and advances in information technology. Furthermore, the role of internal auditors has evolved into a strategic partner for management in ensuring the effectiveness of internal controls and risk management. This study confirms that the evolution of internal audit standards has made a significant contribution to strengthening adaptive, transparent, and accountable public sector governance.
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