Internal Audit Finding Its Place in Public Finance Management
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Course
Internal Audit
Institution
Internal Audit
Internal Audit
Finding Its Place in Public Finance Management
Cecilia Nordin Van Gansberghe
For centuries, internal audit was a simple administrative procedure of checking documents,
counting assets, and reporting on past events to various types of management. Several forces in
our times ...
Internal Audit
Finding Its Place in Public Finance Management
Cecilia Nordin Van Gansberghe
For centuries, internal audit was a simple administrative procedure of checking documents,
counting assets, and reporting on past events to various types of management. Several forces in
our times have led to a quiet revolution in internal audit. Democracy requires government to be
accountable in its use of public money and in providing effective, efficient, and economical
service delivery. Ever larger and more complex systems require greater competencies, thus
internal audit has had to become ever more professional. Sheer size also brings with it the need to
assess risk, deploying scarce resources in the most logical manner to address those risks.
Technological advances have made it possible to track and analyse more data much faster. An
informed world that keeps turning ever faster, makes it essential for governments to be well
informed by internal audit about the risks and improvements in public finance management and
service delivery.
The World Bank enjoys copyright under protocol 2 of the Universal Copyright Convention. This
material may nonetheless be copied for research, educational, or scholarly purposes only in the
member countries of The World Bank. Material in this series is subject to revision. The findings,
interpretations, and conclusions expressed in this document are entirely those of the author(s) and
should not be attributed in any manner to the World Bank, to its affiliated organizations, or the
members of its Board of Executive Directors or the countries they represent.
Internal Audit: Finding its Place in Public Finance Management
Cecilia Nordin Van Gansberghe
2005. 24 pages. Stock No. 37246
, Contents
Foreword v
Acronyms vii
Internal Audit Process 1
Internal Audit – a Little History 2
Modern Internal Audit 4
Challenging Circumstances and Reform 5
The Situation Today – One Example of Stock-Taking in Africa 9
References 16
Useful Websites 17
iii
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