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）2024

Investment Rating - The report indicates that 82 percent of the Implementation Plan (IP) actions are completed or on track for completion, with 18 percent delayed, suggesting a generally positive outlook on the implementation progress [5][9][22]. Core Insights - The Institutional Safeguards Review (ISR) was launched to ensure robust governance structures within the Fund, with a comprehensive Implementation Plan developed to address recommendations made in June 2022 [7][8]. - The Office of Internal Audit (OIA) confirmed substantial progress, with 85 percent of actions reported as completed or on track by December 2023, which aligns with the current assessment of 82 percent [4][9]. - The report highlights that the majority of delayed actions are expected to be completed by the end of 2024, indicating a commitment to follow through on the recommendations [5][23]. Summary by Sections Implementation Progress - The OIA assessment found that 82 percent of IP actions were either completed (64 percent) or on track (18 percent), while 18 percent were delayed [5][9]. - The remaining actions are anticipated to be completed by the end of 2024, with no significant issues identified that would impact their completion [9][22]. Institutional Safeguards Review (ISR) - The ISR aimed to strengthen the Fund's Data Analysis and Integrity (DAI) frameworks and improve trust in the Dispute Resolution System (DRS) [7][16]. - The Implementation Plan consists of 71 actions grouped under four key themes: DAI, leadership tone from the top, building trust and strengthening DRS processes, and oversight and accountability [8][16]. OIA's Assessment - OIA's assessment confirmed the staff's update from December 2023, with a focus on the effectiveness of completed actions and opportunities for future enhancements [9][30]. - The report emphasizes the importance of continuous engagement with staff to evaluate in-progress and delayed actions during 2024-2025 [11][30]. Recommendations and Enhancements - The report identifies areas for potential enhancements in the implementation of DAI and EP actions, which are left to staff's discretion to operationalize [30][38]. - Specific recommendations include improving measurement mechanisms for compliance with guidance notes and enhancing interdepartmental review processes [34][36].