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.

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COUNTRY/REGIONAL REPORTS

• Internal Control and Risk Management in the Middle East and North Africa (2017)
  Arabic version - version française

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

• • Auditors Alliance Meeting: Audit Innovation in Times of CrisisSeptember 2020
  • MENA-OECD Working Group on Civil Service and Integrity: “Supporting Corruption Risk Mapping for Effective Integrity Reforms in MENA countries” April 2016
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RISK MANAGEMENT

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

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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.

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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.

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