National budget organisations audited in the past five years.

The analysis is carried out based on the number of actual organisations that were audited in the past 5 years divided by the number of all public organisations in the country financed by public funds (national budget). Public organisations included in the internal audit (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 facto share of national budget audited in the past 5 years.