Adequacy of the operational framework for internal audit and its functioning in practice
| ALB | BIH | XKV | MNE | MKD | SRB | AVG | BEST |
|---|---|---|---|---|---|---|---|
| 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 |
Adequacy of the operational framework for internal audit and its functioning in practice – at a glance
Average indicator values are presented for each area and administration. Click on the rows and columns to sort the table by highest value.
Category Performance
Each criterion belongs to one of five categories: 1) legislation, 2) strategy and guidance, 3) institutional set-up, 4) practice in implementation, and 5) results. The charts below show how the selected administration is performing in each category. The points received by the administration in each category during the assessment are divided by the total points that can be achieved in each category.
Compare performance
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Subindicators
List of subindicators within Adequacy of the operational framework for internal audit and its functioning in practice.
Adequacy of the regulatory framework for internal audit
Co-ordination, development and guidance of the internal audit system
Organisational capacity for internal audit
Independence and objectivity of internal audit
Strength of planning of internal audit in budget organisations
Quality of audit reporting
Follow-up and implementation of audit recommendations
Certification and professional development
Existence of a system for quality assurance of internal audit