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 | JPN | KOR | LVA | LTU | LUX | 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 | JPN | KOR | LVA | LTU | LUX | 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 | 30 | 80 | 70 | 100 | 40 | 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 | 30 | 80 | 70 | 100 | 40 | 100 | 100 | 100 | 40 | 80 | 80 | 80 | 100 | 100 | 100 | 40 | 70 | 100 | 80.7 | 80.7 | 60 | 60 | 81.7 | 81.7 | 70 | 70 | 81.7 | 81.7 | 100 | 70 | 100 | 80 | 70 | 79.7 | 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 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 | |
All sample organisations have established a system for documenting the results of risk assessments, including as a minimum creating risk profiles or risk registers. | 18% 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 |
IA units are staffed according to legal requirements. Data not available | 13% of OECD countries fulfill | 3% of OECD partner and accession countries fulfill | ||
IA units are staffed by at least 2 auditors. Data not available | 8% of OECD countries fulfill | 0% of OECD partner and accession countries fulfill | ||
A certification scheme for IA professionals is operational at the national level. | 50% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
At least 85% of public officials performing internal audit functions have obtained a national or international certificate for IA. Data not available | 8% of OECD countries fulfill | 0% of OECD partner and accession countries fulfill | ||
Audit charters are adopted by heads of institutions for all sample organisations. | 32% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
Audit procedure manuals are adopted by heads of institutions for all sample organisations. | 8% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
Reports from the IA unit are submitted directly to the head of the institution for all sample organisations. | 26% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
Annual activity reports from all the IA units are submitted to the CHU or the central IA function. | 21% of OECD countries fulfill | 3% of OECD partner and accession countries fulfill | ||
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. | 18% 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 | |
At least 90% of IA reports include the results of IC assessment in the audited area. | 18% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
At least half of sample organisations conducted external quality assurance of the IA function within the last 5 years. | 21% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | Leading |