Quality of audit reporting

Audit reports include objective and scope definitions

Review of five IA reports prepared by five different central government institutions that are required to have an IA function, to verify that they include objective and scope definitions. The sample bodies include three ministries (ministries responsible for finance, interior and infrastructure), and two large agencies (tax administration, road administration). If any of the sample bodies does not exist in the country, alternative bodies will be selected to assess the sample-based criteria.

Audit reports include audit recommendations, references and explanations of the evidence backing up the recommendations

Review of five IA reports prepared by five different central government institutions that are required to have an IA function, to verify that they include audit recommendations, references and explanations of the evidence backing up the recommendations. The sample bodies include three ministries (ministries responsible for finance, interior and infrastructure), and two large agencies (tax administration, road administration). If any of the sample bodies does not exist in the country, alternative bodies will be selected to assess the sample-based criteria.

The draft audit report is discussed with the auditee, who can make comments in writing before the final report is issued (%)

Analysis of survey responses from a sample of public servants in management positions to the following question or statement: “To what extent do you agree with the following statement?: I/my team have the opportunity to discuss the results and conclusions of each individual audit assignment and may make comments in writing before the final report is issued”. 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 < 10% = 0 points. • 10% ≤ x < 90% = linear function. • x ≥ 90% = 2 points.

Perceived usefulness of internal audit recommendations by senior and middle managers (%)

Analysis of survey responses from a sample of public servants in management positions to the following question or statement: “To what extent do you agree with the following statement?: Internal audit recommendations contribute to improving functioning of my organisation.” 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 < 10% = 0 points. • 10% ≤ x < 90% = linear function. • x ≥ 90% = 2 points.