IMF-内审办对机构保障监督审查建议执行情况的第二次进度评估（英）-2025.7_37页_791kb

Second Progress Assessment of the Implementation of the Recommendations of the Institutional Safeguards Review

This report details the second independent progress assessment conducted by the IMF's Office of Internal Audit (OIA) on the implementation of the recommendations from the 2022 Institutional Safeguards Review (ISR). The assessment was completed in July 2025 and evaluated the progress of the 2022 Implementation Plan (IP), which includes 71 actions aimed at strengthening Data and Analysis Integrity (DAI) and the Dispute Resolution System (DRS).

Background and Objectives

• In 2022, the Executive Board tasked the ISR and established an Implementation Plan to address recommendations on DAI frameworks and trust in the DRS.
• The IP covers 6 actions for DAI and 65 for the External Panel (EP). Overall, implementation is monitored by OIA, confirming staff updates on progress.

Summary of Progress

• As of May 2025, 92% of the IP actions were completed. Specifically, 65 out of 71 actions are finished, including 5 DAI actions and 60 EP actions.
• Twenty out of the remaining 26 actions (from the 26 initially in progress or delayed) were completed as of the assessment.
• One DAI action remains incomplete, and five EP actions are still ongoing or delayed.
• The assessment validates that significant progress was made, with most completed actions focusing on EP recommendations for dispute resolution, ethics, and organizational culture.

Remaining Actions and Forward Look

• Six IP actions are pending implementation, with varying timelines, primarily in the DRS and EP areas.
• OIA reiterates no new forward-looking recommendations but notes that anothe 16 INTERNATIONAL MONETARY FUNDSECOND PROGRESS ASSESSMENT OF THE IMPLEMENTATION OF THE RECOMMENDATIONS OF THE ISR
  OIA Assessment and
  IP Status/
  No Recommendation Owner Staff Implementation Update Comments
  Reference Timeline
  (May 2025)
  ep42 legislation. stakeholders; practices; are high-level all have appropriate incentives to use the DRS—perhaps including on compensation or career progression—to encourage timely resolution. Linkage to other recommendations, including via policy, can help encourage staff to initiate dialogue and use internal mechanisms earlier.

##Conclusions

• The implementation of the IP has been largely successful, but ongoing monitoring is required for the six remaining actions.
• OIA discontinues standalone ISR reporting to the Executive Board and will report via ad hoc means or semiannual activity reports. Staff is encouraged to document a robust monitoring framework for future implementation.