the Professionalization of Internal Audit in Public Sector

Whether in the public or private sector, auditing is part of a process of continuous optimization of organizational processes. Today, the context of budget constraints is driving public agencies to seek efficiency and effectiveness. Internal auditing must address this new need to establish itself as a management tool. This thesis examines the professionalization of internal auditing within the public sector so that it can meet these new challenges. More specifically, we will address the topic of internal audit performance and how to optimize it at the strategic, operational, and individual levels. Through qualitative research, based on seven semi-structured interviews, we examine the perceptions and practices of public sector internal auditors regarding the need for and means of professionalizing the function. The case study reveals that a multitude of factors negatively impact the professionalization of internal audit and significantly reduce its performance, which necessitates support to successfully carry out audit reform initiatives.