A public organizational context refers to the profile of the public body, the internal organization and budgetary situation of the internal audit office, as well as the public organizational policies and procedures that guide the functioning of the public body that is controlled. Since a public organizational context provides the context in which internal audit operates, it could exert an influence on the level of effectiveness that internal audit in the public sector could achieve. Since an effective public sector audit can improve the governance of the public sector body by materially increasing citizens' ability to hold the public sector body accountable, it is therefore vital that the public sector organization has a context that promotes the credibility, fairness and appropriate behavior of public sector officials so as to reduce the risk of public corruption. Adopting an appropriately configured organizational context will enhance audit activities so that they can be performed with integrity and reliability to achieve public sector internal audit objectives. Organizational independence must be adopted to ensure that the audit activity can carry out its work without any interference. by the audited entity. It is therefore essential that the audit activity in a public sector body has sufficient independence from the entity being audited so that the accuracy and reliability of the auditors' work can be combined with the objectivity due to organizational independence . Regardless of the structure of the public sector organisation, the organizational location of the internal audit activity should provide sufficient safeguards to prevent the public sector entity being audited from interfering with the ability of the internal auditors to carry out their tasks and.. . middle of paper .. .... be conducted with full and unrestricted access to documents, property and employees to conduct appropriate performance for audit activities. Furthermore, a public sector entity should have some basic governance principles such as establishing a clear direction to guide the public organization's actions. Public sector policy can be directed through broad national objectives, strategic plans, performance objectives, legislative guidance, designated oversight organizations and legislative oversight committees. A public sector organization with good governance would include clearly articulated ethical values, an appropriate tone at the top, objectives, strategies and internal control aligned with policies and procedures to encourage the behaviors of public sector internal auditors to be consistent with good ethics and hold them accountable to do the right thing.