Australia
OECD member since 1971
This set of indicators covers countries’ strategic frameworks on anti-corruption. These could consist of a single strategy or be spread across multiple strategies, but all strategies must be adopted at the highest level of government (council of ministers/cabinet, president or parliament/congress). Data for OECD members was published in 2021 and 2024 with information relating to 2020 and 2023, respectively. Data for non-OECD countries was published in 2024, with information relating to 2023.
| ARG | AUS | AUT | BRA | CAN | CHL | CRI | CZE | DNK | EST | FIN | FRA | GRC | IRL | MEX | NLD | NOR | PER | POL | PRT | SVK | SVN | ESP | SWE | TUR | UKR | USA | ARG | AUS | AUT | BRA | CAN | CHL | CRI | CZE | DNK | EST | FIN | FRA | GRC | IRL | MEX | NLD | NOR | PER | POL | PRT | SVK | SVN | ESP | SWE | TUR | UKR | USA | OECD_AVG | OECD_AVG | APAC_AVG | APAC_AVG | EU27_AVG | EU27_AVG | Eurasia_AVG | Eurasia_AVG | LAC_AVG | LAC_AVG | BEST | BEST | BEST | ALL_AVG | ALL_AVG | ALL_AVG | OECD_ACC_AVG | OECD_ACC_AVG | OECD_PARTNER_AVG | OECD_PARTNER_AVG |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 90 | 70 | 40 | 90 | 100 | 70 | 100 | 60 | 50 | 100 | 90 | 90 | 100 | 90 | 100 | 100 | 100 | 40 | 80 | 80 | 80 | 100 | 100 | 100 | 40 | 70 | 100 | 90 | 70 | 40 | 90 | 100 | 70 | 100 | 60 | 50 | 100 | 90 | 90 | 100 | 90 | 100 | 100 | 100 | 40 | 80 | 80 | 80 | 100 | 100 | 100 | 40 | 70 | 100 | 84.3 | 84.3 | 70 | 70 | 84 | 84 | 70 | 70 | 81.7 | 81.7 | 100 | 70 | 100 | 83.1 | 70 | 82.6 | 73.3 | 73.3 | 70 | 70 |
List of indicators for Effectiveness of internal control and risk management
Click on an indicator to see the criteria that are used to calculate it.
Top performing and underperforming criteria in Australia
This table shows the criteria within this dataset where the selected country performs the most above and below average. OECD countries are compared to the OECD average and partner countries are compared to the partner country average. Only criteria fulfilled by less than 40% of countries are shown as leading, and only criteria fulfilled by more than 40% of countries are shown as lagging.
Audit plans in all sample organisations use data from an entity-wide risk register and the IA function’s risk assessment to select areas to audit within the defined audit universe. | 16% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | Leading | |
Audit plans in at least half of sample organisations include integrity-specific objectives aimed at reducing fraud and other public integrity risks. | 16% of OECD countries fulfill | 3% of OECD partner and accession countries fulfill | Leading | |
All sample organisations have conducted at least one risk assessment exercise in the past 3 years. | 16% of OECD countries fulfill | 3% of OECD partner and accession countries fulfill | Leading | |
Regulations specify the objectives of IC. | 63% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | Lagging | |
The regulatory framework stipulates the independence of the IA function in determining the scope of internal auditing, performing work, and communicating results. | 61% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | Lagging | |
Standards of conduct and ethical behaviour are published and applicable for members of parliament. | 55% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | Lagging |
A risk management framework exists. | 63% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | ||
Public integrity risks are explicitly addressed in the risk management framework. | 55% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | ||
The risk management framework explicitly delegates responsibility for conducting risk assessments to management, not internal auditors. | 61% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | ||
Entity-wide risk registers or fraud risk profiles must be prepared in each public body. | 47% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
Processes and procedures are established for addressing the risks and actions that management must take, including reporting procedures or addressing weaknesses in the internal control system. | 50% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill |