Luxembourg

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.

Only available data

Regulatory framework for internal control

ARG	AUS	AUT	BRA	CAN	CHL	CRI	CZE	DNK	EST	FIN	FRA	GRC	IRL	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	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	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	100	100	100	40	80	80	80	100	100	100	40	70	100	84.3	84.3	70	70	84	84	70	70	81.7	81.7	100	70	100	83.1	70	82.6	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.

Only available data

Top performing and underperforming criteria in Luxembourg

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.


A certification scheme for IA professionals is operational at the national level.	34% 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	9% of OECD partner and accession countries fulfill	Lagging
Regulations specify the objectives of IC.	63% of OECD countries fulfill	9% 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	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	Lagging
Public integrity risks are explicitly addressed in the risk management framework.	55% of OECD countries fulfill	9% of OECD partner and accession countries fulfill	Lagging
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	Lagging
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