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Ukraine

OECD partner country

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.

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 Ukraine

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.

The annual reports on IC and/or IA from the past 3 years present the rates of implementation of IA recommendations.

11%

of OECD countries fulfill

6%

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

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

6%

of OECD partner and accession countries fulfill

Leading

One central government body (CHU) develops the IC and IA systems.

39%

of OECD countries fulfill

13%

of OECD partner and accession countries fulfill

A central function develops the IC system.

50%

of OECD countries fulfill

13%

of OECD partner and accession countries fulfill

A central function develops the IA system.

50%

of OECD countries fulfill

13%

of OECD partner and accession countries fulfill

The CHU promotes IC and IA methodologies based on international standards.

39%

of OECD countries fulfill

13%

of OECD partner and accession countries fulfill

A central function promotes IC methodologies based on international standards.

50%

of OECD countries fulfill

13%

of OECD partner and accession countries fulfill

A central function promotes IA methodologies based on international standards.

50%

of OECD countries fulfill

13%

of OECD partner and accession countries fulfill

The CHU has conducted a government-wide review on the IC and IA systems, annually during the last 3 years.

26%

of OECD countries fulfill

6%

of OECD partner and accession countries fulfill

Leading

The central function has conducted a government-wide review of the IC system, annually during the last 3 years.

29%

of OECD countries fulfill

6%

of OECD partner and accession countries fulfill

Leading

The central function has conducted a government-wide review of the IA system, annually during the last 3 years.

34%

of OECD countries fulfill

9%

of OECD partner and accession countries fulfill

The CHU or the central IA function co-ordinates training and certification of internal auditors.

21%

of OECD countries fulfill

9%

of OECD partner and accession countries fulfill

Leading

Guidelines on assessing integrity risks have been issued within the last 5 years by the CHU or the central function for IC to all public sector institutions implementing IC.

32%

of OECD countries fulfill

9%

of OECD partner and accession countries fulfill