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

Press Release – IMF’s Office of Internal Audit Releases theSecond Independent Progress Assessment of theImplementation of the Recommendations of the InstitutionalSafeguards ReviewFOR IMMEDIATE RELEASEWashington, DC – July25, 2025:Following its first report issued in August 2024, the IMF’sOffice of Internal Audit (OIA) has released the second independent assessment of theImplementation Plan (IP) that addresses the recommendations of the 2022 InstitutionalSafeguards Review (ISR).The ISR, completed and discussed by the Executive Board in June 2022, concluded that theFund’s safeguards mechanisms are generally robust in ensuring a high standard ofinstitutional governance and analytical integrity. In response to the ISR recommendations, acomprehensive IP was developed to outline a set of actions and policy changes that reflect thestrong shared commitment of the Board and Management to a durable change in theinstitution and the highest standards of institutional governance. IMF staff reported to theExecutive Board in December 2023 that substantial progress was made in advancing the IP,with 85 percent of the actions having been completed or remaining on track for completion byend of 2023. The first OIA assessment, published in August 2024 (see PR24/310), largelyconfirmed the staff’s evaluation.Following the first report, the second OIA assessment monitored the progress of the remainingactions that were either ongoing or delayed. It was concluded that 92 percent of IP actionshave been completed. Six IP actions are still in progress or delayed, with varyingimplementation timelines.OIA will continue to monitor implementation of the remaining actions plans and will report toManagement and the Board as appropriate. OIA SECOND PROGRESS ASSESSMENT OF THEIMPLEMENTATION OF THE RECOMMENDATIONS OF THEINSTITUTIONAL SAFEGUARDS REVIEWEXECUTIVE SUMMARYIn October 2021, the Fund’s Executive Board (the Board) launched a comprehensiveInstitutional Safeguards Review (ISR) with the aim of ensuring that the Fund’s systemsreflected a robust governance structure which meets the highest standards. The ISR madea range of recommendations in June 2022 to strengthen the Fund’s Data and AnalysisIntegrity (DAI) frameworks and improve and enhance trust in the Fund’s DisputeResolution System (DRS).An Implementation Plan (IP) was developed by the Board Steering Group, Management,and staff and issued in December 2022. The IP comprised 71 actions (six for DAI and 65 forDRS matters). The overall implementation of the IP is subject to follow-up and validationby the Office of Internal Audit (OIA). Staff reported to the Board in December 2023 that85 percent of the actions were completed or on track for completion by end of CY 2023.OIA’s first assessment concluded in July 2024 essentially confirmed staff’s update andfound that 45 IP actions had been completed, leaving 26 actions either in progress ordelayed status (two for DAI and 24 for DRS) with most actions due for completion by endDecember 2024.This second OIA assessment aimed at validating progress on the remaining 26 (in progressor delayed status) actions. This second assessment was not preceded by a staff update tothe Board. OIA concludes that 20 out of the 26 actions have been completed, all but onerelated to DRS. In total, 65 IP actions (five for DAI and 60 for DRS) have now beencompleted representing a 92 percent overall completion rate. Six IP actions remain inprogress or delayed status with varying implementation timelines. This report does notoffer any new forward-looking opportunities for enhancing implementation of IP actionsand measuring effectiveness of IP actions in the future.OIA will discontinue its standalone ISR reporting to the Board with this assessment.However, OIA will continue to monitor implementation of remaining actions plans andwill report to Management and the Board either on an ad hoc basis or through OIA’ssemiannual Activity Reports to the Board. June 30, 2025 2INTERNATIONAL MONETARY FUNDApproved ByAshlene van der ColffCONTENTSABBREVIATIONS ________________________________________________________________________________3BACKGROUND __________________________________________________________________________________4ENGAGEMENT OBJECTIVES, SCOPE, AND APPROACH ________________________________________6MAIN REPORT ___________________________________________________________________________________7A. Completed IP actions __________________________________________________________________________7B. In Progress and Delayed IP Actions ____________________________________________________________9C. Conclusions and Forward-looking Considerations _____________________________________________9ANNEXESI. ISR Action Tracker—Completed Action as of First OIA Assessment ____________________________11II. ISR Action Tracker—Additional Completed Action as of Second OIA Assessment_____________24III. ISR Action Tracker—In Progress and Delayed Action as of Second OIA Assessment__________34 Prepa