Effectiveness of Internal Control and Risk Management Central reporting

Central reporting on internal control and internal audit.

Review of reports for internal control (IC) and internal audit (IA). It can be one report or two separate reports. The annual report refers to a summary of all individual IC reports.

Subindicators fulfilled per country

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.

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

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

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

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.

The latest annual report on IC or IA contained a dedicated section or data on integrity, anti-corruption or fraud risks and controls.

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.

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

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