National budget organisations covered by internal audit

The analysis is carried out based on the number of total organisations that are actually covered by internal audit (IA) regulations, divided by the number of all public organisations in the country financed by public funds (national budget), expressed as a percentage. Public organisations included in the IA mandate are defined by the IA charter or regulation (audit universe), which legally represent a range of potential audit activities to be carried out by the audit function, consisting of auditable entities, processes, systems and activities. This indicator measures the de jure share of national organisations covered by IA regulation.