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Switzerland

OECD member since 1960

This set of indicators covers regulations and practice on public sector internal control, internal audit and risk management. Data is currently available for 2023 for OECD members, and data for non-OECD members will be released in 2025.

Regulatory framework for internal control
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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 Switzerland

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.

Standards of conduct and ethical behaviour are published and applicable for civil servants.

71%

of OECD countries fulfill

16%

of OECD partner and accession countries fulfill

Lagging

The definition of IC and IA in policy or regulatory documents are defined according to international standards.

63%

of OECD countries fulfill

13%

of OECD partner and accession countries fulfill

Lagging

Regulations specify the objectives of IC.

63%

of OECD countries fulfill

13%

of OECD partner and accession countries fulfill

Lagging

IA units are staffed by at least 2 auditors.

8%

of OECD countries fulfill

3%

of OECD partner and accession countries fulfill

Leading

The annual reports on IC and/or IA from the past 3 years present the rates of implementation of IA recommendations.

11%

of OECD countries fulfill

6%

of OECD partner and accession countries fulfill

Leading

The body with direct responsibility for managing integrity risks is not part of the IA function and reports directly to the head of the institution in all sample organisations.

13%

of OECD countries fulfill

6%

of OECD partner and accession countries fulfill

Leading

A risk management framework exists.

63%

of OECD countries fulfill

13%

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

13%

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

9%

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

9%

of OECD partner and accession countries fulfill