2024-09-09-IMF-内审办关于机构保障监督审查建议执行进展评估的报告（英）_44页_1010kb

Summary of OIA Report on Progress Assessment of the Implementation of the Recommendations of the Institutional Safeguards Review

Core Content

This report, issued by the IMF Office of Internal Audit (OIA) on August 28, 2024, provides an independent assessment of the progress made in implementing the recommendations of the 2022 Institutional Safeguards Review (ISR). The ISR was initiated in October 2021 following a review of the 2018 World Bank's Doing Business report and aimed to strengthen the Fund's governance, data integrity, and dispute resolution systems. An Implementation Plan (IP) was developed in December 2022, outlining 71 actions grouped into four themes: Data and Analysis Integrity (DAI), leadership (tone from the top), building trust and strengthening the Dispute Resolution System (DRS), and oversight and accountability.

The OIA's assessment, conducted in March 2024, confirms that substantial progress has been made, with 82% of IP actions completed or on track for completion by the end of CY 2024. Only 18% of actions remain delayed, and OIA has not identified any significant issues that would prevent the completion of the remaining actions.

Main Views and Key Information

• Implementation Progress:

  • As of December 2023, 85% of IP actions were reported as completed or on track.
  • By March 2024, OIA found that 82% of actions were completed or on track, with 18% delayed.
  • Of the 71 IP actions, 45 were completed, and 13 were delayed, representing 64% and 18% of total actions, respectively.
  • The remaining 13 actions are on track/in progress, consistent with the December 2023 update.

• Key Themes:

  1. Data and Analysis Integrity (DAI):

     • Four DAI actions have been completed through the issuance of detailed guidance.
     • Guidance Notes were issued to clarify engagement terms with OEDs, the role of Management, and the coverage of emerging priority areas.
     • The eReview system and its replacement, the Common Review System (CRS), are being used to improve transparency and documentation.
     • The Guidance Notes are now incorporated into the new "Guidelines for the Interdepartmental Review Process" issued in December 2023.

  2. Leadership and Tone from the Top:

     • Annual ethics training for OED personnel and publication of financial interests of senior management have been implemented.
     • Access to informal DRS services by OED personnel has been established.

  3. Building Trust and Strengthening the DRS:

     • Changes in employment categories and additional resources for DRS offices have been made.
     • Streamlining of HRD processes and increased transparency in DRS outputs have been achieved.
     • DRS offices are actively communicating mandatory obligations to staff and managers.

  4. Oversight and Accountability:

     • A new OIA Charter has been issued to strengthen independence.
     • OIA resources have been increased, and risk management procedures have been improved.

• OIA's Role:

  • The OIA is responsible for validating the progress of the IP actions.
  • It will continue to engage with staff during CY 2024-2025 to evaluate ongoing and delayed actions.
  • The next ISR progress assessment report will be issued following this evaluation.

• Forward-Looking Enhancements:

  • OIA identified seven areas for potential improvement, including better measurement of compliance with guidance and enhanced monitoring frameworks.
  • These enhancements are not deficiencies in the original plan but opportunities for future improvements.
  • Implementation of these enhancements is left to staff discretion and initiative.

Structure of the Report

• Executive Summary:

  • Summarizes the overall progress and status of IP actions.
  • Highlights that 45 actions (64%) have been completed and 13 (18%) are delayed.
  • Notes that no significant issues have been identified that would hinder completion.

• Detailed Report:

  • Section I: OIA assessment of completed IP actions.
    • DAI Actions: Four DAI actions have been completed, with additional 11 EP actions classified as completed post-assessment.
    • EP Actions: 41 out of 65 EP actions have been completed, with 13 remaining on track and 12 delayed.
  • Section II: OIA's considerations for enhancements to IP actions.
    • Highlights seven areas for improvement, primarily related to measurement and monitoring of implementation.

Annexes

• Annex I: ISR Action Tracker - Completed Actions.
• Annex II: ISR Action Tracker - Actions with Ongoing Status Completed in Design.
• Annex III: ISR Action Tracker - Implementation in Progress in Accordance with Plan.
• Annex IV: ISR Action Tracker - Delayed Actions.

Conclusion

The OIA's assessment confirms that the Fund has made substantial progress in implementing the ISR recommendations. While some actions remain delayed, no significant issues have been identified that would affect their completion. The report also outlines opportunities for further improvement, which will be addressed through staff initiative and ongoing monitoring. The next progress assessment will be conducted in CY 2025/2026, following the evaluation of in-progress and delayed actions.