Review of data from the CHU. Five examples of annual audit plans are analysed to validate CHU data and to assess the planning process. The plans are collected from among large central government organisations, of which at least three are ministries. Points are awarded for each of the following six criteria (total of 7 points): • Strategic plans are prepared at least by 90% of organisations where an IA function is established (1 point); • Annual audit plans are prepared at least by 90% of organisations where an IA function is established (1 point); • All five cases reviewed demonstrate that audit plans are prepared in line with the national legal requirements (2 points); • All five cases reviewed demonstrate that audit plans are prepared based on a risk assessment covering all parts of the organisation (1 point); • At least four of the five annual IA plans allow a variety of audit types (compliance audit, system-based audit, performance audit) (1 point); • At least three of the five annual IA plans cover a variety of funding sources, including IPA and other donor-funded programmes, as relevant for the organisations (1 point).