KNOWLEDGE TRANSFER IN LOCAL GOVERNMENTS: A CULTURAL CHALLENGE FOR INTERNAL AUDITORS

During the last two decades, public sector experienced a number of management, accounting and policy changes. As a consequence the actors role had to meet the new accountability and responsibility requirements. The article aims at analyzing the role of internal audit committee in the Italian local government context and the attitude of auditors to transfer managerial culture to public authorities. Thus, the survey conduced over the auditors technical, human and conceptual attributes allows to underline the important strength and weakness auditors have as 'agent of change'.