New development: Translating global standards in low-maturity contexts.A co-produced sustainability audit guide for public internal auditors

IMPACTThis new development article offers practical insights for internal audit leaders, policy-makers, practitioners, and international organizations involved in sustainability-related auditing in the public sector context. By documenting the co-production of the Sustainability Auditing Guide, this new development article shows how collaborative processes can help internal audit functions move towards sustainability considerations, clarify roles, support capacity development, and engage with sustainability in a context-sensitive way. These practical insights are relevant to governments facing similar challenges in translating global sustainability reference frameworks into effective audit and governance practices.