Internal audit and risk-based approaches in practice
Review of data provided by Central Harmonisation Unit (CHU) or the central IA function responsible for co-ordinating the development of internal audit (IA). For criteria 6 to 10, a sample is taken to review practice. The sample organisations include all ministries and the 10 central government agencies reporting directly to a ministry, the Government, or the central budget authority with the largest budgets.
Indicators fulfilled per country
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Annual activity reports from all the IA units are submitted to the CHU or the central IA function.