I have provided below a scan of part of an article about the IIA and internal audit (IA) expanding internationally. Here at home (i.e., the U.S.) I would like to see the federal government, state governments and local governments use their internal audit (IA) more effectively to conduct internal audits and investigations of the government itself including of internal ethics and conduct, unlawful acts, and compliance with laws and regulations.
Corporations, businesses, nonprofits and other entities are required by statutes and case law in some circumstances to conduct internal investigations into such matters. At least based on the news, currently there are few actual or effective internal government audits and investigations into ethical conduct, unlawful acts, and compliance with laws and regulations, and those types of audits or investigations that do occur sometimes can be viewed as partisan or seem to get delayed and bogged down taking too long to investigate and obtain the evidence (such as, for example, with House and Senate investigations).
Similar in nature to required internal corporate and business investigations, perhaps something such as a U.S./State/Local Government Office, or Commission, or Board of Internal Government Ethics and Conduct, Unlawful Acts, and Compliance with Laws and Regulations to conduct nonpartisan audits and investigations. And, similar to internal corporate and business investigations, the refusal of someone to cooperate who is still employed by or who is still with the government could carry repercussions or presumptions, unless (of course) the person takes the Fifth. Whistleblowers are fine, but their allegations, credibility, and authenticity and reliable evidentiary support need to be vetted in a trustworthy and timely manner.
You might be aware that the PCAOB has proposed increasing audit requirements relating to compliance or noncompliance with laws and regulations – see https://tateattorney.com/2023/06/21/ai-brief-focus-on-recent-us-regulation-statements-and-orders-may-4-2023-whitehouse-statement-joint-ftc-cfpb-eeoc-doj-statement-february-16-2023-executive-order/.
Perhaps similar expanded audit requirements for certain other entities and situations might also be considered. You might also be aware of CAMs (which have been around for a short while), and the new NOCLAR AICPA ethics rules (see other of my posts for both CAMs and NOCLAR rules).
Below is a scan of the introduction to the IIA and IA article.
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David Tate, Esq. (and inactive CPA)
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David Tate, Esq. (and inactive California CPA) – practicing only as an attorney in California.
David Tate, Esq. California (and inactive CPA) – Trust, estate, probate and elder abuse disputes, litigation and contentious administrations and special assets; business litigation and internal and co-owner business disputes, litigation, governance, boards, investigations and audit; real property and co-owner disputes and litigation; mediator and dispute resolution services; and social and digital media for law, people, businesses and legal risk management. 