The manual, aligned with 2024 Global Internal Audit Standards, ISO 31000:2018, and the COSO 2013 Framework, was updated to reflect global best practices for enhanced development outcomes.

At the start of a four-day virtual sensitisation workshop for Internal Auditors of Covered Entities, Mr. Senanu K. Mensah, Acting Director, Technical, Research, Monitoring and Evaluation (TRME) at the IAA, urged auditors to develop a three- year strategic plan if their organisations lacked one.

"In the absence of a strategic plan, don't wait until 5 years," he said.
He noted that the revised manual required auditors to ensure their recommendations are backed by appropriate working papers and aligned with strategic plans.

The IAA has adopted the International Professional Practices Framework (IPPF), which contains the Global Internal Audit Standards (GIAS), to align public sector internal auditing with international norms.

The manual offers a structured approach for assessing, mitigating, and reporting risks in public institutions to ensure effective and purposeful resource use.

Key updates in the manual include the renaming of the Internal Audit Unit to the Internal Audit Function, and of Computer Assisted Tools and Techniques (CATT) to Computer Assisted Audit Techniques (CAAT).