The Internal Auditor′s Role in Public Service Orientation

Abstract

Many public service institutions are constrained by their own routines and past practices, which in time affects the internal audit function. In the interests of service effectiveness recommends establishing an overseer of internal auditing matters to take the place of the statutory shackles which are currently binding. First, organizations must clarify their individual missions, if internal audit is to confirm its position as a constructive and purposeful function. Sees a need for market research and intelligence gathering and a widening of internal audit′s horizons. Concludes that public authorities must address the question of whose needs to assess and how.