Strengthening Internal Auditing for Public Sector Governance

Abstract

This study explores the pivotal contribution of internal auditing to strengthening financial governance in the public sector, highlighting the obstacles that often hinder its effectiveness. Internal audit functions play a vital role in fostering accountability, transparency, and the prudent use of public resources. Nevertheless, their potential impact is frequently limited by factors such as inadequate professional guidance, the absence of consistent implementation of audit recommendations, and shortages in human, financial, and technological capacity. The research stresses that audit committees must take an active role in supporting and overseeing internal audits to ensure their effectiveness. Greater collaboration is encouraged, including initiatives like joint awareness campaigns, to promote the significance of quality audit practices and to identify barriers that weaken performance. Enhancing resource allocation, applying best practices, and ensuring systematic follow-up of audit findings are recommended strategies. By reinforcing internal audit capacity, public sector institutions can achieve stronger governance, improved accountability, and greater public confidence.