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Anti-corruption et intégrité dans le secteur public

Internal Control

 

Internal control is about ensuring that operations are efficient, effective and in line with laws and policy objectives. 

Internal control processes protect governments from fraud, corruption, waste and abuse.

They help governments to measure value-for-money, assess risk, and ensure compliance with laws, regulations and policies.

Managers are the first responsible for internal control activities. Others, including risk managers, inspectors and internal auditors, also contribute, providing advice and independent assurance.

 

OECD AUDITORS ALLIANCE


The Auditors Alliance is a unique forum for public sector internal and external auditors to share insights and expertise on their audit practices.


 
internal control and audit report cover

INTERNAL CONTROL AND INTERNAL AUDIT: ENSURING PUBLIC SECTOR INTEGRITY AND ACCOUNTABILITY

 

The issues presented in this report build upon an OECD survey on internal control, internal audit, and integrity conducted in 2010.

 

 

 

COUNTRY/REGIONAL REPORTS


OECD WORK ON INTERNAL CONTROL SYSTEMS

The OECD is working with public institutions responsible for internal control and external audit to strengthen their ability to support accountability and performance of the public sector in their country. It also works with professional organisations in the field of control, audit and accounting. 

The OECD is increasingly working with country-level institutions and international stakeholders involved in the area internal control, including internal audit and risk management. Enabling dialogues and internal control arrangements will improve the likelihood of government will meet its objectives, reduce waste and balance risks appropriately.

 

EVENTS

RISK MANAGEMENT

Integrity risk management aids decision-making and ultimately helps to ensure the achievement of integrity objectives.

 

 

EXTERNAL AUDIT

External audit functions, or Supreme Audit Institutions, hold governments accountable for how they spend public money, and provide insights and foresights about value-for-money and systemic risks.

 

PUBLIC INTEGRITY

Public integrity refers to the consistent alignment of, and adherence to, shared ethical values, principles and norms for upholding and prioritising the public interest over private interests in the public sector.

 

For more information, contact the Public Sector Integrity Divison: [email protected]

 

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