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Executive Summary:

INTOSAI GOV 9140 – Internal Audit Independence in the Public Sector


This guideline refers to problems related to independence and objectivity and provisions to achieve independence.

ISSAI Category:

INTOSAI Guidance for Good Governance (INTOSAI GOV) - Internal Control

Target Group:

Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors


The document provides information why and how internal audit activity requires to perform its duties without restrictions – free from interference or pressures from the organization being reviewed or the area under audit.

Scope - Content:

The document

  • Defines independence and objectivity and explains why they are vital for the performance of internal audit activities,
  • Emphasizes the role of internal audit in general and for public sector entities in special,
  • Provides independence and objectivity criteria and
  • Indicates how to achieve or enhance independence and objectivity of internal audit in private and public sector organizations
Author - Committee:

Internal Control Standards Subcommittee


Approved at XXth Congress of INTOSAI, Johannesburg 2010


Related Documents - Executive Summaries:

ISSAI 1260 – Communication with Those Charged with Governance

INTOSAI GOV 9100 – Guidelines for Internal Control Standards for the Public Sector

INTOSAI GOV 9110 – Guidance for Reporting on the Effectiveness of Internal Controls: SAI Experiences in Implementing and Evaluating Internal Controls

INTOSAI GOV 9120 – Internal Control: Providing a Foundation for Accountability in Government

INTOSAI GOV 9130 – Guidelines for Internal Control Standards for the Public Sector – Further Information on Entity Risk Management

INTOSAI GOV 9150 – Coordination and Cooperation between SAIs and Internal Auditors in the Public Sector

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