Opportunities for Internal Audit Capacity Development

Publication | August 2015

An internal audit function is intrinsic for sound governance and accountability where public sector institutions can rely on internal audits to provide oversight and assurance over operations, delivery of services, and use of public funds.

Support for good governance and capacity development of the developing member countries are being pursued in ADB operations to ultimately improve the delivery of public goods and services, broaden inclusiveness, and reduce the impact of corruption on development effectiveness.

In this context, the Second Governance and Anticorruption Action Plan (GACAP II) was intended to enhance ADB’s performance in strengthening country systems and its investments.


  • Ten (out of 1,825) projects, programs, and technical assistance from 2010 to 2014 had intended outcomes that relate to institutional strengthening and/or capacity development of internal audit activities in the developing member countries.
  • Building and developing internal audit activities in the developing member countries could reinforce the counterparts’ capacity to ensure that funds from ADB loans, grants, and technical assistance are used effectively, with economy, and for the intended purposes.
  • Building and strengthening internal audit activities have demonstrated improvements in the governance processes and systems of counterparts in the DMCs.

Additional Details

  • Governance and public sector management
  • Public financial management
  • Anticorruption
  • ARM157558-2

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