Netherlands
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 Netherlands
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.
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 | |
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 | 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 | 9% of OECD partner and accession countries fulfill | Lagging | |
The latest annual report on IC and/or IA contained a dedicated section or data on integrity, anti-corruption or fraud risks and controls. | 8% of OECD countries fulfill | 3% of OECD partner and accession countries fulfill | Leading | |
IA units are staffed by at least 2 auditors. | 8% of OECD countries fulfill | 3% of OECD partner and accession countries fulfill | Leading | |
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 |
The regulatory framework specifies the operational arrangements for IA. | 47% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | ||
The regulatory framework allows IA arrangements to differ depending on the type and size of the institution. | 42% of OECD countries fulfill | 3% of OECD partner and accession countries fulfill | ||
Standards directly aimed at the conduct and ethical behaviour of internal auditors are published. | 47% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | ||
The regulatory framework stipulates that the head of the IA function has direct and unrestricted access to political staff and senior managers of all public sector bodies. | 47% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
The regulatory framework stipulates the independence of the IA function in determining the scope of internal auditing, performing work, and communicating results. | 61% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | ||
The regulatory framework prohibits or establishes cooling-off periods for internal audit staff to audit operations for which they have previously been responsible to avoid any perceived conflict of interest. | 42% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
The regulatory framework requires the Internal Audit Units (IAUs) to develop an internal audit activity manual based on a standard methodology approved by the CHU or a central IA function | 21% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | ||
The regulatory framework requires external quality assessments of IA activity to be performed no less than once in 5 years by an independent party. | 34% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | Leading | |
The regulatory framework stipulates that the head of IAU must provide annual activity reports to the CHU or the central IA function. | 39% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | Leading |