Organisational capacity for internal audit

IA is established across central government bodies (%)

Review of data provided by the CHU/MoF on the number of central government bodies where an IA function is established (organisations that either have an IA unit or where the IA function is covered through shared services, including sectoral approach, contracting out IA, etc). The number of central government organisations where IA is established is divided by the total number of central government organisations required to have IA function, and the result is expressed as percentage. Points are allocated based on the percentage of central government bodies where the IA function is established (x): • x < 70% = 0 points. • 70% ≤ x < 100% = linear function. • x = 100% = 5 points.

IA units are staffed according to legal requirements and have at least two auditors (%)

Review of data provided by the CHU/MoF on the staffing of IA units established in central government bodies, to verify that they are staffed according to the legal requirements and having at minimum two auditors. The number of central government bodies where the IA unit is staffed in line with the legal requirements and with at least two auditors is divided by the total number of established IA units, and the result is expressed as a percentage. Points are allocated based on the percentage of central government bodies that are staffed according to the legal requirements and having at least two auditors (x): • x < 70% = 0 points. • 70% ≤ x < 100% = linear function. • x = 100% = 5 points.