Completeness of the regulatory framework for internal control
Review of relevant regulations for internal control, including, at a minimum, regulations specific to internal control and regulations for internal audit, budgeting, budget planning, budget execution, accounting, and financial reporting and financial inspection.
An up-to-date analysis of coherence of PIFC legislation with other horizontal legislation must at least include the organic budget law (OBL), the law on state administration, the law on public service and the regulation on policy planning and reporting.
Points are awarded for each of the following four criteria (total of 5 points).
Criteria fulfilled: 0/4
Yes
No
No data available / not assessed
| The regulations for implementing internal control are applicable to all general government organisations, including social insurance funds and local self-government (2 points) | |
| The CHU has an up-to-date analysis of coherence of PIFC legislation with other horizontal legislation (1 point) | |
| The regulation includes specific provisions enabling delegation of decision-making authority in the central government organisations (1 point) | |
| Formal guidelines or instructions are issued for all public sector organisations implementing internal control (1 point) |