International Framework: Good Governance in the Public Sector

Good governance ensures that public sector entities define and achieve their intended outcomes while acting in the public interest at all times. It enables them to serve with integrity, transparency, and accountability, building trust in public institutions and reducing the risk of fraud and corruption. Grounded in clear values, proportionate controls, and respect for the rule of law, good governance supports inclusive engagement, informed decisions, and the efficient and effective use of public resources.

The International Framework: Good Governance in the Public Sector from IFAC and CIPFA is designed for anyone responsible for or involved in the governance of public sector entities, regardless of size, structure, or jurisdiction such as:

• Governing bodies (such as boards, councils, or oversight committees);
• Senior management teams;
• Public officials and executives across ministries, departments, agencies, and state-owned enterprises;
• Auditors, advisors, and regulators who assess or support governance arrangements; and
• Policy makers and standard setters.

The Framework is intentionally adaptable, recognizing that governance models differ across jurisdictions and sectors. It provides a set of seven high-level principles and diagnostic questions that leadership teams can use to:

• Assess current governance practices
• Identify areas for improvement
• Strengthen accountability and transparency
• Promote sustainable, outcome-focused decision-making