Slovak Republic
OECD member since 2000
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 Slovak Republic
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.
Standards of conduct and ethical behaviour are published and applicable for members of parliament. | 55% of OECD countries fulfill | 13% of OECD partner and accession countries fulfill | Lagging | |
Regulations on IC establish annual IC and IA reporting activities. | 47% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | Lagging | |
Entity-wide risk registers or fraud risk profiles must be prepared in each public body. Data to be improved | 47% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | Lagging | |
IA units are staffed according to legal requirements. | 13% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | Leading | |
Risk assessments for at least half of sample organisations identify integrity risks. | 16% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | Leading | |
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 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 | 6% of OECD partner and accession countries fulfill | Lagging | |
Standards directly aimed at the conduct and ethical behaviour of internal auditors are published. | 47% of OECD countries fulfill | 13% 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 | 9% 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 | 13% 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 | 9% 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 | 13% of OECD partner and accession countries fulfill | Leading | |
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 | ||
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 | 9% of OECD partner and accession countries fulfill | Leading |