New baseline requirements can bring risk-based discipline to public sector audits.
Public sector internal audit functions’ unique challenges should not stop them from applying the Topical Requirements.
Online Exclusive:
Topical Requirements Raise the Standard
Articles Katleen Seeuws, CIA, CGAP, CRMA, CFE, Pam Stroebel Powers, CIA, CGAP, CRMA, CPA Dec 19, 2025
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