Organisational capacity for internal audit
Review of data provided by the CHU/MoF. Review of a sample of five budget organisations to verify the data provided by CHU/MoF. The sample budget organisations include three ministries and two large agencies.
Points are awarded for the following four criteria (total of 5 points).
Criteria fulfilled: 2/4
Yes
No
No data available / not assessed
| IA units are established at least in 90% of central government organisations required to do so (2 points) | |
| At least 90% of IA units that are established are staffed according to legal requirements, and their staff includes at least two auditors (to meet IIA standards for internal quality control) (1 point) | |
| At least 85% of internal auditors have IA qualifications (i.e. they hold a national or international certificate for internal auditing) (1 point) | |
| Audit charters, including independence and reporting arrangements, are concluded with heads of organisations in all five cases reviewed (1 point) |