Building a Better Auditor: Vision 2035 and Public Sector Auditors

Because of the specific constraints public sector auditors face, the trends and recommendations that emerged from Vision 2035 carry additional considerations for public sector internal audit functions. Two such examples are an emphasis on technology and a focus on sustainability and cybersecurity.

Emphasis on Technology

Public sector auditors must adapt to rapidly evolving technologies. Vision 2035 highlights the importance of leveraging technologies such as artificial intelligence, data analytics, and automation to enhance audit processes and efficiency. This is a key impact and take-away for all public sector internal audit functions.

However, this can be particularly complex in public sector environments where data volume and regulatory requirements are extensive. Even more challenging are initiatives for which data is not collected or well-organized.

Public sector audit functions may also face unique challenges because of outdated systems and limited budgets for technological upgrades — or restrictions on the use of practical tools for security reasons.

Despite these challenges, public sector audit functions must identify and embrace digital tools to remain effective, especially as governments increase the use of big data and digital solutions.

Key technology considerations for public sector internal auditors: While the vision for increased technology use is essential, public sector auditors need realistic strategies for adopting these tools within budgetary, security, and other constraints. Collaborative efforts with government IT departments and gradual adoption of cost-effective technologies (such as free, trial, and basic software tools) are crucial.

Focus on Sustainability and Cybersecurity

Public sector auditors will increasingly be involved in auditing areas like cybersecurity, data privacy, and sustainability initiatives. Vision 2035 acknowledges the growing role of auditors in these spaces, but public sector auditors must also consider the political, regulatory, and societal impacts of their findings in these areas, especially when addressing government-wide initiatives such as decarbonization or data privacy.

Public sector auditors must balance the demand for rigorous cybersecurity audits with the constraints of the existing public infrastructure, which may not yet be fully equipped to handle these emerging challenges. Ensuring public trust remains a critical consideration.

While cybersecurity has long been recognized as a critical threat, the public sector has been slower to fully integrate sustainability as a key audit consideration. Many governments are emphasizing decarbonization and environmental sustainability, making these critical topics for public sector auditors to address in future audits. However, sustainability, especially in areas like decarbonization and environmental initiatives, is increasingly becoming a hot-button topic, laden with political implications that are often difficult to navigate within government organizations.

Public sector auditors will need to be agile, responding quickly to changes in regulations, government priorities, and other emerging risks, such as climate-related risks and social equity issues, which will likely influence the audit focus areas of the future.

Public sector auditors must carefully balance their role in promoting sustainability with the political sensitivities and operational realities of government entities, where changes may be met with resistance or resource constraints. Their approach should focus on providing feasible, actionable recommendations that address sustainability without overstepping political boundaries or straining existing infrastructures.

Public sector auditors may find it more practical to integrate sustainability considerations into their audit work and to provide sustainability-focused recommendations, particularly at the local level. Local recommendations are often more readily received and can lead to more immediate, practical changes. By tailoring audit strategies to local contexts, auditors can support the growing emphasis on environmental sustainability while navigating the operational and political realities specific to each government level.

Key sustainability and cybersecurity considerations for public sector internal auditors: As public sector auditors take on a greater role in auditing sustainability and cybersecurity initiatives, they must navigate the political landscape and recognize that government entities often face resource limitations and bureaucratic challenges. Balancing the demand for innovation in audits with the realities of existing public infrastructure is crucial. Auditors will need to offer practical, actionable recommendations that align with long-term goals while being feasible within current capacities.

Vision 2035 offers an inspiring roadmap for the internal audit profession, but its successful implementation in the public sector depends on recognizing and addressing the unique challenges faced by public sector auditors. By balancing innovation with practicality, leveraging technology within resource constraints, and tailoring approaches to sustainability and cybersecurity audits, public sector auditors can play a pivotal role in driving meaningful change. As the stewards of accountability, they are uniquely positioned to bridge the gap between visionary goals and on-the-ground realities, ensuring that the public trust remains at the heart of government operations.