Challenges to Internal Audit in Public Sector Organizations

The report addresses the problems and challenges of internal audit, particularly in public sector organizations. Attention is drawn to the ten-year experience of its implementation, its weaknesses and suggestions for overcoming it, as well as the reporting problems, stages and levels to preserve the independence of the internal audit. Considerations have already been made in this direction, as well as expected ones, incl. and developing a strategy for the development and improvement of internal auditing in the future, along with the so-called three lines of protection and the expected benefits of this