Existence of policy for the development of internal control
Review of formally adopted policy plans (planning documents) in the area of internal control. The plan to develop internal control may be an independent policy plan or part of other planning documents, such as for Public Internal Financial Control (PIFC) or PFM.
Points are awarded for each of the following four criteria (total of 4 points). 1 extra point is awarded if 60%-90% of planned activities for the latest full calendar year are implemented, 2 points if the implementation rate is more than 90%.
Existence of policy for the development of internal control
Criteria fulfilled: 4/4
Yes
No
No data available / not assessed
| A formally adopted plan exists to develop internal control (1 point) | |
| The plan to develop internal control includes reforms and changes to enhance managerial accountability (including accountability mechanisms and objective setting) (1 point) | |
| The plan to develop internal control includes the reforms and changes planned for budget management (e.g. planning, execution, accounting, IT tools, etc.) (1 point) | |
| The plan includes activities that are relevant to internal control but are the responsibility of government institutions other than the ministry responsible for internal control or PIFC (1 point) |
Percentage of implemented planned activities for the latest full calendar year (%)
Albania, 2021