Public Financial Management
Adequacy of the operational framework for internal audit

Adequacy of the operational framework for internal audit

This indicator measures the extent to which the operational framework for internal audit (IA) has been established, assessing the adequacy of the regulatory framework, the institutional set-up, and co-ordination and quality assurance mechanisms.

Operational framework for internal audit - at a glance

Average indicator values are presented for each area and country. Click on the rows and columns to sort the table by highest value, or “show progress” to include trends over time.
ALB XKV MNE MKD SRB UKR AVG
Regulatory framework internal audit
80
100
100
100
100
60
96
Organisational capacity for internal audit
60
80
80
40
60
60
64
Coordination, development and guidance
80
40
80
20
60
60
56
Quality assurance of internal audit
100
33.33
66.67
0
33.33
33.33
46.67

Compare performance

Pick a country and year above, and use the menu below to sort subindicator values based on best or worst performance. Compare against the regional average, the highest performer and past performance.

Western Balkans
Highest Value
2017

Albania, 2021

Regulatory framework internal audit Organisational capacity for internal audit Coordination, development and guidance Quality assurance of internal audit

Most significant change

Green bars show the subindicator values that advanced most. Red bars shows those that deteriorated most. Only subindicator values that have changed are shown.

Albania from 2017 to 2021

Quality assurance of internal audit Organisational capacity for internal audit