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Anti-corruption and integrity in the public sector

Public Sector Internal Control, Risk Management and Audit

 

A robust internal control system, together with effective risk management and audit, is fundamental for better governance, safeguarding taxpayers’ money, and preserving public trust. 

Entities across all branches of government play a role, including ministries, internal audit bodies, supreme audit institutions, and the Centre of Government (the body that provides direct support and advice to the Head of Government and the Council of Ministers). 

Citizens, the media and non-governmental organisations are also critical stakeholders as both beneficiaries and partners in an internal control system. 

By adopting a risk-based approach to integrity, including systematic risk assessments and implementing targeted controls, governments can provide assurance to citizens that they are using public funds in line with the principles of efficiency, effectiveness and value for money.

 

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

Internal control refers to the processes used to ensure that operations are efficient, effective and in line with established laws and policy objectives.

 

 

RISK MANAGEMENT

Risk management consists of the policies, processes, and actions for identifying, analysing and responding to risks of fraud, corruption, waste and abuse.

 

AUDIT

Audit is about the independent and objective assessment of whether public resources are being managed effectively to achieve intended results. There are 2 audit functions:

HOW DOES THE OECD CONTRIBUTE?

The OECD supports its member countries, key partners and non-member countries to strengthen their internal control systems, risk management and auditing practices.

Through comparative analysis, technical assistance and global platforms for exchange, the OECD supports the wide range of entities involved, including ministries, audit bodies and others.

Going beyond policies, the OECD also assists entities to overcome implementation challenges with targeted tools and practical approaches for managing risks and enhancing audits.

COMPARATIVE ANALYSIS AND GUIDANCE

 

 

COUNTRY / AREA REPORTS

 

 

For more information, contact the Public Sector Integrity Divison: GOVintegrity@oecd.org