Coverage of central functions to implement internal control and internal audit

Review of the mandate and specific duties of the central government body responsible for co-ordinating and monitoring implementation of internal control (IC) and internal audit (IA) activities. This is often described as the central harmonisation function or the central harmonisation unit (CHU). If a CHU is not in place, the central but separate government (executive branch) functions for internal control and internal audit are analysed. Criteria 2 and 3 are automatically fulfilled if criterion 1 is fulfilled. Criteria 5 and 6 are automatically fulfilled if criterion 4 is fulfilled. Criteria 8 and 9 are automatically fulfilled if criterion 7 is fulfilled. The criteria below are based on COSO 2013 IC-IF, IIA IPPF standards 2017, INTOSAI GOV 9100, and 9130 and the EU PIC model.