Publications

This guidance aims to help internal auditors in PEMPAL countries to better understand their role in providing advisory services to public sector entities. It is based on presentations and discussions among practitioners and international experts during PEMPAL meetings and incorporates the requirements of the Global Internal Audit Standards issued by the IIA, effective from January 9, 2025.

The guidance outlines the different types of advisory services, the rationale behind internal audit being a valuable source of advisory support, and stakeholder expectations regarding these services. It also clarifies the boundaries of internal audit’s advisory work.

It provides insights into how advisory engagements are selected, planned, and reported, as well as how relationships differ when carrying out assurance versus advisory assignments.

Finally, the guidance discusses the role of the central harmonization unit (CHU) in supporting advisory services.