Publications

This document has been developed by the IACOP to capture the main findings of the first two meetings of the Central Harmonization Unit (CHU) Challenges Working Group.The CHU is a unit within central government entity, usually Ministry of Finance,…

This guidance has been developed to help internal auditors better understand the main features of effective internal control and how to assess and evaluate the functionality of internal control systems. It includes a series of criteria for assessing…

“What gets measured gets done!” is a favorite saying in many management textbooks. There is much evidence to support this saying and good reasons to assume that it can be applied to the work of internal auditors. Demonstrating and measuring the…

This glossary is a product of knowledge sharing and collaboration among PEMPAL IACOP members.The IACOP Internal Control Working Group identified that a glossary of terms relating to internal control, primarily for use by Central Harmonization Units…

This paper is based on materials and discussions at a Smart Interactive Talk among members of the IACOP and relevant global experts on April 20, 2020. The aim was to address the impact of the COVID-19 pandemic on internal audit work. Representatives…

This guidance is a product of knowledge sharing and collaboration among members of the Internal Audit Community of Practice (IACOP), of the Public Expenditure Management Peer-Assisted Learning (PEMPAL) network.In response to questions about the…

This publication fulfills the objective set by the RIFIX Working Group and demonstrates the commitment of the IACOP to improving Public Financial Management (PFM) in its member countries.IACOP continues to expand the line of knowledge products that…

PEMPAL Internal Audit COP (IACOP) has achieved impressive results by promoting the internal audit function across PEMPAL countries. The community has developed special working methods along with its own strong internal culture established. Indeed,…

Unique knowledge products developed by IACOP serve as reference materials on best practice across the world. Since 2013, five thematic working groups have been established within IACOP which provide additional opportunities to member countries for…

This guide is a product of knowledge sharing and collaboration among members of the Internal Audit Community of Practice (IACOP), of the Public Expenditure Management Peer-Assisted Learning (PEMPAL) network. This publication, similar to the…