Ireland

OECD member since 1960

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.

Regulatory framework for internal control

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 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.


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	3% of OECD partner and accession countries fulfill	Leading
More than 50% of public bodies covered by IC provided a self-assessment report regarding the maturity of their IC systems during the latest full calendar year.	18% of OECD countries fulfill	3% of OECD partner and accession countries fulfill	Leading
Guidelines on fraud and corruption prevention are available and part of the IC system.	53% of OECD countries fulfill	9% of OECD partner and accession countries fulfill	Lagging
A central function develops the IA system.	50% of OECD countries fulfill	9% of OECD partner and accession countries fulfill	Lagging
A central function promotes IA methodologies based on international standards.	50% 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