IIA Canada National Conference 2022

3.8 Applying the IPPF in the Unique Public Sector Setting

19 Oct 2022
08:00 - 08:50

3.8 Applying the IPPF in the Unique Public Sector Setting

Level: Basic

This session is designed to assist public sector auditors with how to apply the International Professional Practices Framework (IPPF) within the public sector context.

The session will explore components from the Institute of Internal Auditor’s current public sector practice guides such as “Unique Aspects of Internal Auditing in the Public Sector” and “Auditing Governance in the Public Sector”. It will include specific tips and tricks for applying the IPPF within that public sector context and environment, specifically addressing some of the challenges and ways for overcoming them.
This session will be suitable for all levels of public sector auditors and will address ideas for both large and small public sector internal audit functions. It will provide practical guidance and could, to the extent possible, include interactive conversations (or at least polls) and mini-case studies. If it would be preferred, I could modify and easily incorporate a panel of experienced CAEs at various levels of the Canadian government for a portion of the presentation.

Session Objectives will include:
  • Explore how to apply and work toward compliance with the IPPF within the context of the public sector.
  • Understand what factors about working in the public sector are unique and how those can be handled by internal audit. (Unique public sector context aspects include: accountability in public funding; nature of politics; governance; public good/public interest; transparency, ethics and integrity; legal, regulatory and fiscal compliance; and efficiency, effectiveness and equity in public service delivery.)
  • Discuss practical methods for performing internal audit work in the public sector by sharing leading practices and discussing available tools and techniques.

Some areas of application which include unique consideration for the public sector, to be discussed, include (not intended to be an all inclusive list – would like to ask for questions from the audience and address those that arise):

  • Quality Assurance and Improvement Program
  • Internal Audit and Audit Committee Charters
  • Recruitment and Retainage Models for IA Staff
  • Importance of and Formation of an Audit Committee
  • Appropriate Audit Committee Membership
  • Working with the Audit Committee
  • Risk Assessments and Annual Audit Planning