References
- Coetzee, P. (2016). Contribution of internal auditing to risk management: Perceptions of public sector senior management. The International Journal of Public Sector Management, 29(4), 348–64.
- De Barra, K. (2022). Understanding the internal audit function in the Irish public sector. Dublin: Institute of Public Administration.
- Department of Public Expenditure and Reform. (2011). Public service reform plan 2011–2013. Dublin: The Stationery Office.
- Department of Public Expenditure and Reform. (2012a). Internal audit standards. Dublin: The Stationery Office.
- Department of Public Expenditure and Reform. (2012b). The public spending code. Dublin: The Stationery Office.
- Department of Public Expenditure and Reform. (2014). Public service reform plan 2014–2016. Dublin: The Stationery Office.
- Department of Public Expenditure and Reform. (2016a). Code of practice for the governance of state bodies. Dublin: The Stationery Office.
- Department of Public Expenditure and Reform. (2016b). Ireland’s open government partnership national action plan 2016–2018. Dublin: The Stationery Office.
- Department of Public Expenditure and Reform. (2018). Internal audit standards for government departments and offices. Dublin: The Stationery Office.
- Department of Public Expenditure and Reform. (2019). Update of the Public Spending Code (PSC), guidelines for the use of public private partnerships (PPPs) and related rules. www.gov.ie/en/circular/716f16-update-of-the-public-spending-code-psc-guidelines-for-the-use-of-pub/
- Institute of Internal Auditors. (2011). Supplemental guidance: Public sector definition. https://global.theiia.org/standards-guidance/Publicpercent20Documents/Publicpercent20Sectorpercent20Definition.pdf
- Internal Audit Foundation. (2015). Internal Audit Common Body of Knowledge global practitioner survey 2015. [Electronic data set received in April 2021.] Internal Audit Foundation.
- Mubako, G. (2019). Internal audit outsourcing: A literature synthesis and future directions. Australian Accounting Review, 29(3), 532–45.
- Sanglier, T. C. (2015). The versatile auditor. Internal Auditor, 72(4), 41–5.
- Selim, G., & Yiannakas, A. (2000). Outsourcing the internal audit function: A survey of the UK public and private sectors. International Journal of Auditing, 4(3), 213–26.