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    I'll post this for the tiny chance it gets seen by someone who can help!

    I have been applying for external audit positions at various accountancy firms, specifically in the public sector. I have a few interviews, one of which is at BDO as a public sector INTERNAL audit position.

    My understanding is internal audit is generally carried out by employees of the business, and is for use by management rather than stakeholders as an external audit is. External audit is done once a year, thus as an external auditor you move from external business to business preforming their audit, internal audit is carried out multiple times throughout the year, my understanding was this was carried out by an employee of the business who dealt solely with that business. I'm therefore a bit lost as to how this would work, am I gaining a qualification at BDO then becoming an employee in the public sector, or will I work at BDO and be "leased out" to the public sector? Will I be working for/with one business only as oppose to external audit where you spend a few weeks with a business then move on.

    I'm thinking perhaps the internal audit sector has evolved and they have seen the use of external companies, and are now exploiting their expertise in internal audit not just external. I can postulate but the issue is i am struggling to find any concrete information explaining the role of an internal auditor within the public sector working from an accountancy firm. Should anyone reading this have any insight into this sector I would be most grateful of any contact.

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