Refocusing public internal financial control: Guidance for SIGMA partners

Klas Klaas and Pilar Sáenz De Ormijana

No 81, SIGMA Papers from OECD Publishing

Abstract: Public internal financial control (PIFC) was introduced by the European Commission to help public sector organisations align their financial management and control systems with the principles of sound financial management. This paper reviews the state of internal control and internal audit in EU candidate countries and potential candidates, identifying achievements, challenges and options for further development. While the core elements of PIFC have supported convergence with EU good practices and international standards, implementation often remains focused on compliance rather than results. The paper proposes measures to strengthen internal control and enhance the effectiveness of internal audit.

Keywords: central harmonisation units; CHUs; EU accession; financial management and control; internal audit; internal control; managerial accountability; OCDE; OECD; PIFC; public administration reform; public financial management; Public internal financial control; risk management; SIGMA (search for similar items in EconPapers)
Date: 2026-09-01
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Persistent link: https://EconPapers.repec.org/RePEc:oec:govaac:81-en

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