Publications

Moldova strengthened Internal Audits through PEMPAL engagement, improving Risk-Based audits, reporting tools, professional capacity, and methodologies to follow.

Armenia’s Evolving Public Sector Internal Audit System: Leveraging PEMPAL Knowledge and Support had major impact on shaping country level Internal Audit system and practices.

Albania’s success in piloting and implementing the PEMPAL IACOP Digital Platform enhanced Internal Audit and Control Reporting and Data Analytics.

Shaping the Future of Internal Audit in Uzbekistan: PEMPAL IACOP has driven competence development, methodological advancements, and much important international alignment.

Empowering Georgia’s Public Internal Financial Control Reform: PEMPAL’s support was instrumental in advancing Internal Audit professional capacity and the alignment of the practices to the new Global Internal Audit Standards.

PEMPAL Internal Audit Community of Practice (IACOP) brings together mid- to high-level officials from the Central Harmonization Units (CHU) on internal control and internal audit in national Ministries of Finance from Europe and Central Asia. The…

Guidance for Planning the Internal Audit Engagement is a knowledge product for public sector internal auditors, to assist them with planning and conducting internal audit engagements. This Guidance serves as a comprehensive tool for public sector…

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…

Audit committees have existed in the private sector since the mid-1980s to support organizations, Boards of Directors and Supervisory Boards in their oversight responsibilities. They have recently become more common in the public sector, reflecting…

This paper is based on materials and discussions at a Smart Interactive Talk with IACOP country auditor members, including IT auditors, which featured a presentation by an information technology audit expert entitled “Virtual Training on IT Audit”.…