Challenges in Government Auditing

By: Internal Audit Foundation

Challenges in Government Auditing is provided as a service to members of The IIA.

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The Internal Audit Foundation conducted a survey with the goal of assessing the unique challenges facing auditors in the public sector. Auditors from a wide cross-section of city, county, state, federal, and other government audit functions were asked to rank each of 23 potential challenges affecting government auditors and list the most unique challenges they faced as government auditors.
Among the major findings:
  • Government auditors face numerous significant challenges.
  • The most important step that government agencies can take to reduce the number of severe challenges facing auditors is to ensure that an independent audit committee is in place.
  • Accounting education is important, but a blend of skills is necessary to assure that the audit function can perform its duties efficiently and effectively.
  • Government auditors face many common challenges, but individuals engaged in different types of government auditing report somewhat different challenges.

The Internal Audit Foundation is a 501(c)(3) corporation formed to expand knowledge and understanding of internal auditing by providing relevant research and educational products to advance the profession globally. Learn more about the Foundation.

Item Number: 10.5040

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Challenges in Government Auditing - PDF
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