Lithuania

OECD member since 2018

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 Lithuania

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 procedure manuals are adopted by heads of institutions for all sample organisations.	8% of OECD countries fulfill	6% of OECD partner and accession countries fulfill	Leading
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).	8% of OECD countries fulfill	3% of OECD partner and accession countries fulfill	Leading
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.	11% of OECD countries fulfill	3% of OECD partner and accession countries fulfill	Leading
The regulatory framework stipulates the independence of the IA function in determining the scope of internal auditing, performing work, and communicating results.	53% of OECD countries fulfill	9% of OECD partner and accession countries fulfill	Lagging
A certification scheme for IA professionals is operational at the national level.	50% of OECD countries fulfill	6% of OECD partner and accession countries fulfill	Lagging