THE ROLE OF INTERNAL AUDIT IN THE OPERATION AND GOVERNANCE OF PUBLIC ORGANIZATIONS

Abstract

Internal audit is a key mechanism for ensuring transparency, accountability and good governance in public administration. The article examines the role and importance of internal audit in the operation and management of public organizations in Greece, with emphasis on the contribution of the General Accounting Office of the State as a central coordinating body. Through the analysis of international standards and guidelines, such as the COSO and INTOSAI frameworks, the importance of integrating international best practices is highlighted to enhance the efficiency, transparency and credibility of the public sector. At the same time, the main challenges and obstacles faced by the implementation of internal audit in Greek public administration are presented, such as the lack of cooperation between agencies, limited human resources and resistance to organizational change. Finally, the importance of education, institutional cooperation and the use of technology is emphasized as critical factors for improving accountability and the quality of public governance.