The article discusses the government internal audit system in Germany. The author describes  the  transformation  of  German  decentralized  model  into  a  model  with  an  unified  system based on internal audit services in public governance bodies and functioning without central service of government internal audit. It is noted that the ministries and agencies of the Federal Republic of Germany do not have a number of characteristics recommended by the EU regulatory document and already  implemented  in  other  developed  countries,  i.e.  audit  committees,  certification  of  auditors, harmonizing structure within the responsible ministry. The results of a recent survey conducted by the German Institute of Internal Auditors present an adequate picture of current internal control and audit’s practice in the public governance sector, including its weaknesses –risk  management  and audit personnel’s qualification. The analysis may be useful in determining the ways to improve the system  of  internal  control  and  audit  in  Russian  public  governance  bodies,  which  is  just  starting  to develop.