The Way for Improving the Functioning of the Internal Audit Department of Public Organizations to Becoming an Organization of Excellence

Abstract

Public organizations are entities that are under government control. Although they are autonomous in their activities, they must report on the use of budgetary resources in accordance with laws and financial regulations. This requires that public organizations have internal audits, internal controls, and risk management that comply with the standards and criteria established by the Ministry of Finance. The Standard for Conducting Internal Audits provides guidelines that internal auditors must follow. These guidelines, to which the internal audit department of public organizations must adhere, include standards for independence and fairness, standards for professional knowledge and prudence, standards for internal audit performance, standards for reporting audit results, and standards for following up on internal audit findings.

Leading public organizations to excellence means increasing operational efficiency, creating customer satisfaction, becoming a source of innovation, and encouraging employee engagement. This depends on a clear vision from leadership. Therefore, developing and improving public organizations must include planning internal audits in accordance with the criteria of excellent organizations, adhering to internal audit standards and ethics, using information systems to support the audit, and evaluating the performance of the internal audit department. Only in this way can public organizations become excellent organizations.