Publications

This report summarizes results achieved by PEMPAL over the period of implementation of its first strategy in 2012-17. The structure of the report follows the logic of the strategic framework used during the period. The sources of data included…

The main goal of this Guidance is to support governments and public sector officials in the process of preparing and presenting consolidated financial information on the public sector and entities within the public sector.The Guidance note considers…

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…

Notwithstanding methodological challenges of measuring the impact of the strategy, PEMPAL has had a visible impact at the member country level. As part of establishing a more systematic approach to the collection of success stories, member countries…

This report summarizes the work of the TCOP Asset’s Management Working Group (WG), from the Skopje event in 2013 until its final activity in Montenegro, in November 2014. In all the WG met on three occasions, also meeting in Tbilisi in February 2014…

In 2015, a mid-term review (MTR) of the implementation of the PEMPAL Strategy 2012-17 was undertaken. The objectives of the MTR were to i) determine whether PEMPAL Strategy objectives remain achievable within target timeframes and existing resource…

This paper first examines good practice elements of CoA design, including the importance of comprehensiveness in the design if major reports for all key stakeholders are to be derived from the CoA. The paper then moves to focus exclusively on the…

The Risk Assessment in Audit Planning (RAP) guide, drafted by the PEMPAL Internal Audit Community of Practice (IA CoP), emphasises the importance and the impact that an effective audit strategy and audit plan for the achievement of the goals,…

Looking back at the past year offers excitement and satisfactions. Not only that PEMPAL saw yet another increase in the number of its activities in comparison to preceding years, the year of 2014 was also marked by the biggest ever plenary of the…

This BoK can be used to assist internal audit professionals in the public sector in identifying a core set of knowledge and skills that are important in efficiently and effectively conducting their work.