The Public Sector differs significantly from profit organizations in terms of its objectives and purpose. Thus, the work and structure of internal audit functions (IAFs) differ fundamentally between these types of organizations as well.
To address the special needs of IAFs within the public sector a practice guide by the Institute of Internal Auditors (IIA) is provided, giving these a step-by-step explanation for establishing an efficient IAF along with a review of existing literature, including IPPF, solely focused on these IAFs.
You can download the practice guide here.