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Regulatory framework for internal control

Review of relevant regulations for internal control (IC), including, regulations specific to financial control and risk management and regulations for internal audit (IA). The criteria below are based on COSO 2013 IC-IF, IIA IPPF standards 2017, and INTOSAI GOV 9100 and 9130.

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The definition of IC and IA in policy or regulatory documents are defined according to international standards.