Independence and objectivity of internal audit

The head of internal audit reports directly to the head of the organisation (%)

Analysis of survey responses from a sample of public servants in the position of heads of internal audit units to the following question: “Are your audit reports directed to the head or the governing body of the organisation?” Answer options are: Yes, No, Do not know, Prefer not to answer. Points are allocated based on the percentage of respondents who replied “Yes” to the survey question (x): • x < 60% = 0 points. • 60% ≤ x < 90% = linear function. • x ≥ 90% = 3 points.

Internal audit does not have decision-making or operational roles that might lead to impairment of independence and objectivity (%)

Analysis of survey responses from a sample of public servants in the position of heads of internal audit units to the following statement: “Select one of the following statements which better reflects your situation. Answer options are: 1 – As an auditor, my role is limited to audit and advise; 2 – I combine the auditing function with contributing to the management and the operations of my organisation, Do not know, Prefer not to answer." Points are allocated based on the percentage of respondents who replied “As an auditor, my role is limited to audit and advise” to the survey question (x): • x < 60% = 0 points. • 60% ≤ x < 90% = linear function. • x ≥ 90% = 3 points.

Internal audit is not subject to interference in determining the scope of its auditing, performing its work and communicating the results (%)

Analysis of survey responses from a sample of public servants in internal auditor positions to the following statement: “Select one of the following statements which better reflects your situation. Answer options are: “1 – As an auditor, I am professionally independent and take my own decisions for the development of my audit work, 2 – I receive instructions from senior managers for the development of my audit work, 98 - Prefer not to answer, 99 - Do not know”. Points are allocated based on the percentage of respondents who replied “As an auditor, I am professionally independent and take my own decisions for the development of my audit work” to the survey question (x): • x < 60% = 0 points. • 60% ≤ x < 90% = linear function. • x ≥ 90% = 3 points.

Internal audit has systems/processes to identify and manage the potential conflicts of interest of its staff in individual audit assignments (%)

Analysis of survey responses from a sample of public servants in internal auditor positions to the following statement: “To what extend do you agree with the following statement? If I am in the situation of a potential conflict of interest for an individual audit assignment, I know how to report it.” Answer options are: Strongly disagree, Tend to disagree, Neither disagree nor agree, Tend to agree, Strongly agree, Do not know, Prefer not to answer. Points are allocated based on the percentage of respondents who replied “Tend to agree” and “Strongly agree” to the survey question (x): • x < 60% = 0 points. • 60% ≤ x < 90% = linear function. • x ≥ 90% = 3 points.

There have been no restrictions to accessing records, personnel and property in the last 3 years (%)

Analysis of survey responses from a sample of public servants in internal auditor positions to the following question or statement: “In the last 3 years, I have not encountered significant restrictions in my audit work to accede records, personnel or property.” Answer options are: Strongly disagree, Tend to disagree, Neither disagree nor agree, Tend to agree, Strongly agree, Do not know, Prefer not to answer. Points are allocated based on the percentage of respondents who replied “Tend to agree” and “Strongly agree” to the survey question (x): • x < 60% = 0 points. • 60% ≤ x < 90% = linear function. • x ≥ 90% = 3 points.