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PEFA 2016 Performance Indicator
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Data required |
Data sources |
Data Provided
(Y/N)
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25.3 Compliance with payment rules and procedures
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- Prescribed procedures, regulations or rules establishing the segregation of duties and payment procedures
- Evidence that procedures are complied with
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- Supreme audit institution
- Regulations and guidance on accounting and payment processing
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Pillar VI: Accounting and reporting
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PI-26 Internal audit
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26.1 Coverage of internal audit
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- Regulations, laws and procedures relating to internal audit Internal audit reports of budgetary and extrabudgetary units
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- Heads and finance officers of major budgetary units
- Supreme audit institution for triangulation of information
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| 26.2 Nature of audits and standards applied |
- Documented rules regulations and procedures on internal audit
- Evidence of internal audits focused on the evaluation of adequacy and effectiveness
- Evidence of internal audit standards being applied
- Quality assurance procedures for internal audit
- Comparison of actual audit functions and activities with professional standards
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- Heads and finance officers of major budgetary units
- Supreme audit institution for triangulation of information
|
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| 26.3 Implementation of internal audits and reporting |
- Documentary evidence of an annual internal audit program (e.g. plan) and completed internal audits
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- Heads and finance officers of major budgetary units
- Supreme audit institution for triangulation of information
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