This policy brief discusses the causes of the limited efficiency of the IAUs that is primarily related to the lack of independence from institutional leadership resulting in limited capacities to provide effective ‘checks and balances’ and hold institutions accountable and transparent. It then argues for the establishment of an Independent Commissioner of the Internal Audit to best tackle these problems and uphold the principle of ‘independent but accountable’ IAUs.
Topic:
Corruption, Government, Regulation, Accountability, Legal Sector, and Audit