Responding to COVID-19: insight, support and guidance

International Framework: Good Governance in the Public Sector


This publication aims to encourage better service delivery and improve accountability by establishing a benchmark for aspects of good governance in the public sector.








This report should be useful for all those specifically associated with governance: governing body members, senior managers, and those involved in scrutinising the effectiveness of governance, including internal and external auditors.

The framework is for all public sector entities but also provides a resource for the public to challenge substandard governance in public sector entities.

It is not intended to replace national and sectoral governance codes, but it is anticipated that those who develop and set governance codes for the public sector will refer to the framework in updating and reviewing their own codes.

The framework is consistent with the principles of CIPFA’s whole systems approach and was developed jointly by CIPFA and the International Federation of Accountants (IFAC).