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This manual was created to support the creation of Internal Audit Units in Local Government Authorities and to support Internal Auditors in the performance of audit work and is addressed to:
- Auditors of Local Government Authorities
- External Auditors of Local Government Authorities, so that each stakeholder has a common frame of reference
- External partners, internal audit service providers of the Local Government Authorities
- Elected officials and civil servants to promote a common culture
Its purpose is to provide general guidance to Local Government Authorities and internal auditors, who can and should use their professional judgement to adapt it to their particular circumstances and apply its principles to their own procedures, while maintaining the basic principles and the International Standards on Internal Auditing, to the extent that they are applicable to the public sector.
The manual is based on the legislation regulating internal audit in Greece as well as on the International Professional Practice Framework (IPPF) for Internal Audit and incorporates the knowledge and experience gained during the previous implementation of internal audit practices in local government.