This Internal Audit Manual is designed to support the modernisation and standardisation
of audit practices in Greek public organisations. It encompasses an array of practical
processes and templates, and provides concrete guidance on 1) establishing a modern
and effective internal audit function in public entities, 2) taking a risk based approach
to developing a multi-annual audit plan, 3) conducting a fraud risk assessment, 4)
helping organisations and programmes prepare for audit, and 5) delivering a successful
audit from the planning phase to conducting and reporting.