Q16.
Is there an effective internal audit process for defence ministry expenditure (that is, for example, transparent, conducted by appropriately skilled individuals, and subject to parliamentary oversight)?
16a. Activity
Score
SCORE: 75/100
Rubric
Netherlands score: 75/100
Score: 0/100
There is little to no internal audit of defence ministry expenditure.
Score: 25/100
The internal audit unit engages in irregular and superficial reviews of defence ministry expenditure. There may be regular deviation from formalised processes.
Score: 50/100
The internal audit unit engages in ongoing reviews of defence ministry expenditures but there are questions over effectiveness. Staff expertise may not be appropriate or its findings may not be valued by the defence minister.
Score: 75/100
The internal audit unit engages in ongoing reviews of defence ministry expenditures but may not have flexibility to build its own work programme for the year. Staff expertise is generally appropriate and findings are valued by the defence minister.
Score: 100/100
The internal audit unit engages in ongoing reviews of defence ministry expenditures and has the flexibility to build its own work programme for the year. Staff expertise is appropriate (e.g. there is low staff turnover rate). Its findings are valued by the defence minister.
Assessor Explanation
Assessor Sources
16b. Enabling oversight
Score
SCORE: 100/100
Rubric
Netherlands score: 100/100
Score: 0/100
There is no enabling oversight of the internal audit function of defence ministry expenditure.
Score: 25/100
There is no oversight for sensitive or critical issues and enabling oversight bodies (e.g. parliamentary committees) are provided with reports in summary form only.
Score: 50/100
There may be no oversight for sensitive or critical issues or enabling oversight bodies (e.g. parliamentary committees) are provided with reports that contain gaps/ redactions, or they are in summary form only.
Score: 75/100
Oversight occurs for sensitive or critical issues. Enabling oversight bodies (e.g. parliamentary committees) are provided with reports that may contain some gaps/redactions, or they are in summary form only.
Score: 100/100
Oversight occurs for sensitive or critical issues. Enabling oversight bodies (e.g. parliamentary committees) are provided with non-redacted reports, which allow them to be effective in their oversight role.
Assessor Explanation
Assessor Sources
16c. External scrutiny
Score
SCORE: 100/100
Rubric
Netherlands score: 100/100
Score: 0/100
There is no external scrutiny of the internal audit function of defence ministry expenditure.
Score: 25/100
Internal audit reports are rarely released to legitimate external audit bodies. When they are it is in summary form only, and the internal audit process is rarely subject to reviews by external auditors.
Score: 50/100
Internal audit reports are sometimes released to legitimate external audit bodies and the internal audit process is subject to sporadic or superficial reviews by external auditors.
Score: 75/100
Internal audit reports are proactively released to legitimate external audit bodies (e.g. anti-corruption organisation). The internal audit process is subject to in depth but not necessarily regular reviews by external auditors.
Score: 100/100
Internal audit reports are proactively released to legitimate external audit bodies (e.g. anti-corruption organisations). The internal audit process is subject to regular and in depth reviews by external audit bodies.
Assessor Explanation
Assessor Sources
16d. Institutional outcomes
Score
SCORE: 100/100
Rubric
Netherlands score: 100/100
Score: 0/100
The ministry fails to address audit findings in its practices, or only incorporates minor changes.
Score: 50/100
The ministry sometimes addresses audit findings in its practices, but not regularly.
Score: 100/100
The ministry regularly addresses audit findings in its practices.
Assessor Explanation
Assessor Sources
Compare scores by country
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Country | 16a. Activity | 16b. Enabling oversight | 16c. External scrutiny | 16d. Institutional outcomes |
---|---|---|---|---|
Albania | 50 / 100 | 0 / 100 | 50 / 100 | 50 / 100 |
Algeria | 0 / 100 | NA | NA | NA |
Angola | 0 / 100 | NA | NA | NA |
Argentina | 75 / 100 | 100 / 100 | 50 / 100 | 25 / 100 |
Armenia | 75 / 100 | 25 / 100 | 50 / 100 | 50 / 100 |
Australia | 50 / 100 | 50 / 100 | 50 / 100 | 50 / 100 |
Azerbaijan | 0 / 100 | NA | NA | NA |
Bahrain | 25 / 100 | 0 / 100 | 0 / 100 | NEI |
Bangladesh | 50 / 100 | 50 / 100 | 0 / 100 | 0 / 100 |
Belgium | 100 / 100 | 75 / 100 | 75 / 100 | 100 / 100 |
Bosnia and Herzegovina | 75 / 100 | 0 / 100 | 50 / 100 | 50 / 100 |
Botswana | 25 / 100 | 50 / 100 | 25 / 100 | 50 / 100 |
Brazil | 100 / 100 | 100 / 100 | 100 / 100 | 100 / 100 |
Burkina Faso | 0 / 100 | NA | NA | NA |
Cameroon | 0 / 100 | NA | NA | NA |
Canada | 75 / 100 | 75 / 100 | 100 / 100 | 75 / 100 |
Chile | 75 / 100 | 50 / 100 | 50 / 100 | 50 / 100 |
China | 75 / 100 | NA | 0 / 100 | 50 / 100 |
Colombia | 100 / 100 | 75 / 100 | 100 / 100 | 50 / 100 |
Cote d'Ivoire | 25 / 100 | 0 / 100 | 0 / 100 | 0 / 100 |
Denmark | 50 / 100 | 50 / 100 | 25 / 100 | 50 / 100 |
Egypt | 25 / 100 | 0 / 100 | 0 / 100 | 0 / 100 |
Estonia | 50 / 100 | 50 / 100 | 25 / 100 | 75 / 100 |
Finland | 75 / 100 | 75 / 100 | 75 / 100 | 75 / 100 |
France | 100 / 100 | 75 / 100 | 25 / 100 | 50 / 100 |
Germany | 100 / 100 | 50 / 100 | 25 / 100 | 50 / 100 |
Ghana | 50 / 100 | 50 / 100 | 50 / 100 | 0 / 100 |
Greece | 75 / 100 | 75 / 100 | 50 / 100 | 50 / 100 |
Hungary | 50 / 100 | 50 / 100 | 0 / 100 | NA |
India | 50 / 100 | 50 / 100 | 50 / 100 | 50 / 100 |
Indonesia | 50 / 100 | 75 / 100 | 50 / 100 | 50 / 100 |
Iran | 0 / 100 | NA | 0 / 100 | NA |
Iraq | 0 / 100 | 25 / 100 | 0 / 100 | 0 / 100 |
Israel | 50 / 100 | 50 / 100 | 50 / 100 | 50 / 100 |
Italy | 75 / 100 | 75 / 100 | 50 / 100 | NEI |
Japan | NEI | 0 / 100 | NEI | NEI |
Jordan | 50 / 100 | 0 / 100 | 0 / 100 | NA |
Kenya | 25 / 100 | 25 / 100 | 50 / 100 | 25 / 100 |
Kosovo | 75 / 100 | 0 / 100 | 50 / 100 | 50 / 100 |
Kuwait | 50 / 100 | 25 / 100 | 50 / 100 | 0 / 100 |
Latvia | 75 / 100 | 75 / 100 | 75 / 100 | 100 / 100 |
Lebanon | 75 / 100 | 0 / 100 | 75 / 100 | NEI |
Lithuania | 75 / 100 | 50 / 100 | 75 / 100 | NEI |
Malaysia | 100 / 100 | 0 / 100 | 100 / 100 | 50 / 100 |
Mali | 25 / 100 | 0 / 100 | 0 / 100 | 0 / 100 |
Mexico | 50 / 100 | 50 / 100 | 50 / 100 | 0 / 100 |
Montenegro | 25 / 100 | 25 / 100 | 25 / 100 | NEI |
Morocco | NEI | NEI | NEI | NEI |
Myanmar | 25 / 100 | 0 / 100 | 0 / 100 | 0 / 100 |
Netherlands | 75 / 100 | 100 / 100 | 100 / 100 | 100 / 100 |
New Zealand | 75 / 100 | 100 / 100 | 100 / 100 | 75 / 100 |
Niger | 0 / 100 | NA | NA | NA |
Nigeria | 25 / 100 | 25 / 100 | 25 / 100 | 0 / 100 |
North Macedonia | 75 / 100 | 50 / 100 | 50 / 100 | 75 / 100 |
Norway | 100 / 100 | 100 / 100 | 100 / 100 | 100 / 100 |
Oman | 25 / 100 | 0 / 100 | 0 / 100 | NA |
Palestine | 25 / 100 | 0 / 100 | 0 / 100 | 0 / 100 |
Philippines | 0 / 100 | NA | NA | NA |
Poland | 50 / 100 | 25 / 100 | 75 / 100 | 50 / 100 |
Portugal | 75 / 100 | 50 / 100 | 0 / 100 | 50 / 100 |
Qatar | 25 / 100 | 0 / 100 | 0 / 100 | NA |
Russia | 25 / 100 | 25 / 100 | 25 / 100 | 50 / 100 |
Saudi Arabia | 25 / 100 | 0 / 100 | 0 / 100 | 0 / 100 |
Serbia | 75 / 100 | 25 / 100 | 0 / 100 | 0 / 100 |
Singapore | 100 / 100 | 75 / 100 | 75 / 100 | 100 / 100 |
South Africa | 50 / 100 | 0 / 100 | 0 / 100 | 75 / 100 |
South Korea | 25 / 100 | 100 / 100 | 25 / 100 | NEI |
South Sudan | 0 / 100 | NEI | 25 / 100 | NEI |
Spain | 100 / 100 | 50 / 100 | 50 / 100 | 50 / 100 |
Sudan | 0 / 100 | NA | NA | NA |
Sweden | 100 / 100 | 50 / 100 | 50 / 100 | 100 / 100 |
Switzerland | 100 / 100 | 100 / 100 | 100 / 100 | 100 / 100 |
Taiwan | 100 / 100 | 75 / 100 | 100 / 100 | 100 / 100 |
Tanzania | 100 / 100 | 25 / 100 | 50 / 100 | 50 / 100 |
Thailand | 50 / 100 | 0 / 100 | 50 / 100 | 0 / 100 |
Tunisia | 75 / 100 | 0 / 100 | NEI | 25 / 100 |
Turkey | 25 / 100 | 0 / 100 | 0 / 100 | 25 / 100 |
Uganda | 50 / 100 | 25 / 100 | 75 / 100 | 50 / 100 |
Ukraine | 50 / 100 | 75 / 100 | 75 / 100 | 75 / 100 |
United Arab Emirates | 25 / 100 | 0 / 100 | 0 / 100 | NA |
United Kingdom | 75 / 100 | 0 / 100 | 25 / 100 | 50 / 100 |
United States | 25 / 100 | NA | NA | NA |
Venezuela | 0 / 100 | 0 / 100 | 0 / 100 | 0 / 100 |
Zimbabwe | 25 / 100 | 0 / 100 | 50 / 100 | 25 / 100 |