According to the Institute of Internal Auditors, government auditing is a cornerstone of good public sector governance. Auditors play a crucial role in assisting government entities to achieve accountability and integrity by providing unbiased opinions on the use of public resources. The Maltese public service, like its counterparts in other countries, relies on audit activities from a combination of external and internal auditors. The National Audit Office (NAO), an INTOSAI member, carries out the external audit function, while the Internal Audit and Investigations Department (IAID) carries out the internal audit function. This article is based on recent research carried out in Malta to evaluate the relationship between the NAO and IAID and to assess any potential barriers to that relationship as well as the effect of having two types of auditors on different aspects of auditing. Within a holistic spectrum of government audit activities, the key is for the two functions to be and to be seen as complementing each other, rather than as treading on each other's toes.
International Journal of Government Auditing–April 2012 Overcoming Barriers between the Internal and External Audi
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