Adoption rate for internal audit recommendations.

Review of data from the CHU or the central function responsible for co-ordinating the development of internal audit (IA) to identify the share of IA recommendations made during the year prior to the latest full calendar year that were adopted within one year. “Adopted” means that the recommendation was accepted by management and they intend to act on it. The same data request is made to the Supreme Audit Institution. If no central statistics have been collected a sample is taken that includes as a minimum all ministries and central government agencies. The adoption rate is expressed as a percentage of the total number of recommendations.