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Collier County Inspector General Robin Sheley assists in raising Global Internal Audit Standards

The Institute of Internal Auditors (IIA) – the internal audit profession’s leader in standards, certifications, education, research, and technical guidance worldwide – recently released a draft of their proposed Global Internal Audit Standards.  Members of the IIA were allowed a 90-day review period ending on May 30. The draft is the result of a multiyear project to comprehensively review and update the IIA’s International Professional Practices Framework (IPPF), including the International Standards for the Professional Practice of Internal Auditing (Standards).  This draft concludes an extensive research and review process launched in 2020, and it updates the IIA’s International Standards.  Drafts were furnished in 20 languages to members in 150 countries.  For the first time, the draft standards highlight the public sector’s unique characteristics, such as its purpose and governance structure, that distinguish it from the private sector and affect how the internal audit function does its work. 

Given the new focus on the public sector, over 40 members of the Florida Chief Audit Executive Roundtable decided to draft a combined response to the proposed provisions of the standards.  The Clerk’s Inspector General was one of four public sector Audit Executives who created the draft response to the IIA, for approval by the rest of the members of the Roundtable.  Inspector General Sheley has been a Certified Internal Auditor, the IIA’s flagship certification for Internal Audit professionals, since 1998, and she has served many years in Board positions with local IIA chapters.

After analyzing the responses and making necessary revisions, the final Global Internal Audit Standards are scheduled to be issued by the IIA in late 2023, and to take effect 12 months thereafter. The new standards will govern the conduct of the Inspector General’s Audit Services unit.  Separate standards, such as those issued by the Association of Inspectors General, govern the other duties of the Clerk’s Inspector General’s office, including Investigations and Contract Oversight.  Beyond these services to protect the public funds of the Board of County Commissioners and the Clerk’s operations, the Clerk’s Office of Inspector General office currently audits 875 private guardianship cases with assets of approximately $170 million.