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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

All central government institutions that are required to implement IC reported on actions taken to the central function responsible for IC policy in the latest full calendar year.

21%

of OECD countries fulfill

6%

of OECD partner and accession countries fulfill

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

The annual reports on IC and/or IA for the past 3 years are publicly available.

34%

of OECD countries fulfill

9%

of OECD partner and accession countries fulfill

The annual reports on IC and/or IA were shared with the SAI for the past three years, if not publicly available.

34%

of OECD countries fulfill

9%

of OECD partner and accession countries fulfill

The latest annual reports on IC from the past 3 years included summary statistics of auditing, and a summary of selfassessments of internal control and risk management activities.

21%

of OECD countries fulfill

3%

of OECD partner and accession countries fulfill

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

More than 50% of public bodies covered by IC provided a self-assessment report regarding the maturity of their IC systems during the latest full calendar year.

18%

of OECD countries fulfill

3%

of OECD partner and accession countries fulfill

Leading

An intergovernmental organisation has conducted a review of the IC or IA system within the past 5 years.

11%

of OECD countries fulfill

9%

of OECD partner and accession countries fulfill

Leading

The SAI has conducted a review of the IC or IA system within the past 5 years.

32%

of OECD countries fulfill

3%

of OECD partner and accession countries fulfill