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.
| ARG | AUS | AUT | BRA | CAN | CHL | CRI | CZE | DNK | EST | FIN | FRA | GRC | 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 | 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 | 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 | 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 | 90 | 30 | 80 | 70 | 100 | 40 | 100 | 100 | 100 | 40 | 80 | 80 | 80 | 100 | 100 | 100 | 40 | 70 | 100 | 80.7 | 80.7 | 60 | 60 | 81.7 | 81.7 | 70 | 70 | 81.7 | 81.7 | 100 | 70 | 100 | 80 | 70 | 79.7 | 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.
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 |
IA units are staffed according to legal requirements. | 13% of OECD countries fulfill | 3% of OECD partner and accession countries fulfill | ||
IA units are staffed by at least 2 auditors. | 8% of OECD countries fulfill | 0% of OECD partner and accession countries fulfill | ||
A certification scheme for IA professionals is operational at the national level. | 50% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
At least 85% of public officials performing internal audit functions have obtained a national or international certificate for IA. | 8% of OECD countries fulfill | 0% of OECD partner and accession countries fulfill | ||
Audit charters are adopted by heads of institutions for all sample organisations. | 32% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
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 | |
Reports from the IA unit are submitted directly to the head of the institution for all sample organisations. | 26% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
Annual activity reports from all the IA units are submitted to the CHU or the central IA function. | 21% of OECD countries fulfill | 3% of OECD partner and accession countries fulfill | ||
Audit plans in all sample organisations use data from an entity-wide risk register and the IA function’s risk assessment to select areas to audit within the defined audit universe. | 18% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | Leading | |
Audit plans in at least half of sample organisations include integrity-specific objectives aimed at reducing fraud and other public integrity risks. | 16% of OECD countries fulfill | 3% of OECD partner and accession countries fulfill | ||
At least 90% of IA reports include the results of IC assessment in the audited area. | 18% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | Leading | |
At least half of sample organisations conducted external quality assurance of the IA function within the last 5 years. | 21% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill |