Ireland
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.
| ARG | AUS | AUT | BRA | CAN | CHL | CRI | CZE | DNK | EST | FIN | FRA | GRC | IDN | 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 | IDN | 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 | APAC_AVG | EU27_AVG | EU27_AVG | Eurasia_AVG | Eurasia_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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 90 | 70 | 40 | 90 | 100 | 70 | 100 | 60 | 50 | 100 | 90 | 90 | 100 | 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 | 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 | 100 | 70 | 81.7 | 81.7 | 70 | 70 | 81.7 | 81.7 | 100 | 70 | 100 | 100 | 80 | 70 | 100 | 80.3 | 73.3 | 100 | 80 | 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 Ireland
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.
Guidelines on fraud and corruption prevention are available and part of the IC system. | 53% of OECD countries fulfill | 13% of OECD partner and accession countries fulfill | Lagging | |
A central function develops the IA system. | 50% of OECD countries fulfill | 13% of OECD partner and accession countries fulfill | Lagging | |
A central function promotes IA methodologies based on international standards. | 50% of OECD countries fulfill | 13% of OECD partner and accession countries fulfill | Lagging | |
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 | |
All sample organisations have conducted at least one risk assessment exercise in the past 3 years. | 16% of OECD countries fulfill | 6% 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 |
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 | ||
Regulations on IC define managerial responsibility regarding the implementation of IC and IA. | 61% of OECD countries fulfill | 13% of OECD partner and accession countries fulfill | ||
Regulations specify the objectives of IC. | 63% of OECD countries fulfill | 13% of OECD partner and accession countries fulfill | ||
Regulations on IC establish annual IC and IA reporting activities. | 47% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
Guidelines on fraud and corruption prevention are available and part of the IC system. | 53% of OECD countries fulfill | 13% of OECD partner and accession countries fulfill | Lagging | |
Regulations for implementing internal control are applicable to all central government institutions, including social security funds. | 63% of OECD countries fulfill | 13% of OECD partner and accession countries fulfill | ||
Standards of conduct and ethical behaviour are published and applicable for ministers. | 63% of OECD countries fulfill | 13% of OECD partner and accession countries fulfill | ||
Standards of conduct and ethical behaviour are published and applicable for members of parliament. | 55% of OECD countries fulfill | 13% of OECD partner and accession countries fulfill | ||
Standards of conduct and ethical behaviour are published and applicable for other political appointees. | 53% of OECD countries fulfill | 13% of OECD partner and accession countries fulfill | ||
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 |