Estonia
OECD member since 2010
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.
| ARG | AUS | AUT | BRA | CAN | CHL | CRI | CZE | DNK | ECU | EST | FIN | FRA | GRC | IDN | IRL | JPN | KOR | LVA | LTU | LUX | MEX | MDA | NLD | NOR | PER | POL | PRT | SVK | SVN | ESP | SWE | TUR | UKR | USA | ARG | AUS | AUT | BRA | CAN | CHL | CRI | CZE | DNK | ECU | EST | FIN | FRA | GRC | IDN | IRL | JPN | KOR | LVA | LTU | LUX | MEX | MDA | NLD | NOR | PER | POL | PRT | SVK | SVN | ESP | SWE | TUR | UKR | USA | OECD_AVG | OECD_AVG | APAC_AVG | APAC_AVG | APAC_AVG | EU27_AVG | EU27_AVG | Eurasia_AVG | Eurasia_AVG | Eurasia_AVG | LAC_AVG | LAC_AVG | LAC_AVG | BEST | BEST | BEST | BEST | ALL_AVG | ALL_AVG | ALL_AVG | ALL_AVG | OECD_ACC_AVG | OECD_ACC_AVG | OECD_ACC_AVG | OECD_PARTNER_AVG | OECD_PARTNER_AVG | OECD_PARTNER_AVG |
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| 90 | 70 | 40 | 90 | 100 | 70 | 100 | 60 | 50 | 40 | 100 | 90 | 90 | 100 | 100 | 90 | 30 | 80 | 70 | 100 | 40 | 100 | 100 | 100 | 100 | 40 | 80 | 80 | 80 | 100 | 100 | 100 | 40 | 70 | 100 | 90 | 70 | 40 | 90 | 100 | 70 | 100 | 60 | 50 | 40 | 100 | 90 | 90 | 100 | 100 | 90 | 30 | 80 | 70 | 100 | 40 | 100 | 100 | 100 | 100 | 40 | 80 | 80 | 80 | 100 | 100 | 100 | 40 | 70 | 100 | 80.7 | 80.7 | 60 | 100 | 70 | 81.7 | 81.7 | 70 | 100 | 85 | 81.7 | 40 | 75.7 | 100 | 70 | 100 | 100 | 80 | 70 | 80 | 79.7 | 73.3 | 100 | 80 | 70 | 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 Estonia
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.
The regulatory framework specifies the operational arrangements for IA. | 47% of OECD countries fulfill | 13% of OECD partner and accession countries fulfill | Lagging | |
The regulatory framework allows IA arrangements to differ depending on the type and size of the institution. | 42% of OECD countries fulfill | 6% 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 | |
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 | 6% of OECD partner and accession countries fulfill | Leading | |
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 |