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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
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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 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.

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.

13%

of OECD countries fulfill

3%

of OECD partner and accession countries fulfill

Leading

At least half of sample organisations conducted external quality assurance of the IA function within the last 5 years.

16%

of OECD countries fulfill

0%

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

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

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

Roles and responsibilities for risk management and for managing integrity risks have been assigned in all budget organisations, in line with the regulatory framework.

18%

of OECD countries fulfill

6%

of OECD partner and accession countries fulfill

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 IA function has reviewed the adequacy and effectiveness of the risk management policies and processes for all public sector bodies within the past 3 years.

Data not provided

11%

of OECD countries fulfill

0%

of OECD partner and accession countries fulfill

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

Guidance documents on managing integrity risks, including red flags for corruption and fraud risks that are relevant for the entity’s operations, exist for at least half of sample organisations.

24%

of OECD countries fulfill

6%

of OECD partner and accession countries fulfill

Risk assessments for at least half of sample organisations identify integrity risks.

Data not provided

16%

of OECD countries fulfill

6%

of OECD partner and accession countries fulfill

Integrity risk assessments for at least half of sample organisations identify both inherent and residual risks.

Data not provided

3%

of OECD countries fulfill

3%

of OECD partner and accession countries fulfill

Integrity risk assessments for at least half of sample organisations include an examination of existing controls and whether changes are needed in the control environment (i.e. risk treatment).

Data not provided

8%

of OECD countries fulfill

6%

of OECD partner and accession countries fulfill

Integrity risk assessments for at least half of sample organisations apply either a qualitative or quantitative scoring methodology (e.g. risk likelihood, impact and velocity) that enables prioritisation of high versus low risks.

Data not provided

11%

of OECD countries fulfill

6%

of OECD partner and accession countries fulfill