METHODS OF EVALUATING THE EFFECTIVENESS OF OPERATIONAL AUDIT IN PUBLIC ENTITIES

A better integration of public internal audit within a public entity means a proper assurance of cultural conditions (an awareness of internal controls, the audit culture, a positive image of internal audit) and materials (specific objectives, a rigorous methodology, a good communication plan and acknowledged professionalism) necessary for carrying out an efficient activity. Internal audit must quantify in figures all the result of its actions and demonstrate that it is profitable, position outside which it risks being viewed as a simple spectator from outside public entities foreign to their major concerns.