The internal audit in the public sector is currently at the center of a dynamic and changing environment. Increased demands for transparency, efficiency, and good governance, combined with pressures for fiscal stability and accountability, make the audit mechanism not only a tool of oversight but also a lever for reform and improvement of public administration.

The implementation of new international internal audit standards is not just a requirement for formal adaptation to global developments but also an urgent need for a significant upgrade in the quality, reliability, and effectiveness of audit processes, aimed at a more systematic, documented, and strategically oriented approach to internal auditing.

The challenges faced by internal auditors in the public sector are numerous: the lack of specialized training, limited resources, the need to cultivate a culture of audit within public organizations, as well as addressing new risks such as cybersecurity, data management, and sustainability (ESG).

This book aspires to be a practical guide for internal audit professionals, public sector executives, students delving into auditing, and anyone interested in gaining a deep understanding of the modern requirements of the auditing function. Through audit analysis and the presentation of the regulatory framework of internal auditing established by law 4795/2021, it examines how international standards can be fundamentally integrated into the daily operations of public organizations, enhancing the efficiency of internal audit services and building citizens' trust in them.

This book aims to be a useful tool in the hands of every professional who serves with consistency, ethics, and high professionalism within internal audit services in the public sector.