Adequacy of the legal framework for external audit and its effectiveness in practice
| ALB | BIH | XKV | MNE | MKD | SRB | AVG | BEST |
|---|---|---|---|---|---|---|---|
| 89.5 | 78.5 | 78.5 | 93.5 | 83.5 | 94 | 86.3 | 94 |
Adequacy of the legal framework for external audit and its effectiveness 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
Pick a country and year above, and use the menu below to sort indicator values based on best or worst performance. Compare against the regional average, the best performer and past performance (if available).
Subindicators
List of subindicators within Adequacy of the legal framework for external audit and its effectiveness in practice.
Constitutional, legal, organisational and managerial independence of the SAI
Adequacy and coverage of the SAI mandate and its alignment with IFPP
Governance and management of the SAI
Compliance of audit methodology with ISSAIs / Audits are conducted in accordance with the ISSAIs
Compliance of audit methodology with ISSAIs / Audits are conducted in accordance with the ISSAIs
Quality management of the SAI
Reporting and the follow-up of audits
Implementation of audit recommendations
SAI external engagement and communication
Use of SAI reports by the legislature