| Indicators |
Converted score |
| O1 – Ensuring the sufficiency and reliability of financial and non-financial information |
30 (max) |
| O1.1 – Form of auditor’s opinion on financial statements: Unmodified opinion (UO); Qualified opinion (QO); Adverse opinion (AO); Disclaimer of opinion (DO) |
20; 15; 10; 5 |
| O1.2. The impact level of incorrect information that is the basis for the auditor's opinion |
(UR + AR + DR) – (4) (max) |
| O1.2.1 – Unconfirmed assets (A)/liabilities (L)/equity (E)/profit (loss) before taxes (PBT) to total A/L/E/PBT ratio (UR) (URA; URL; URE; URPBT) |
UR = URA+URL+URE+URPBT(1.5) if UR = max, versa (1.5хUR/URmax) |
| O1.2.2 – Adjusted A/L/E/PBT to total A/L/E/PBT ratio (AR) in accordance with the requests of third parties (ARA; ARL; ARE; ARPBT) |
AR = | ARA|+| ARL|+| ARE|+| ARPBT|(1.5) if AR = max, versa (1.5xAR/ARmax) |
| O1.2.3 – The difference in the value of A/L/E/PBT to total A/L/E/PBT ratio (DR) due to the application of a special state guide (DRA; DRL; DRE; DRPBT) |
DR = |DRA|+|DRL|+|DRE|+|DRPBT|(1) если DR = max, versa (DR/DRmax) |
| O1.3. The number of issues related to subjective and objective factors (NSEM; NOEM) |
(NSEM х 0.7/NSEMmax); (NOEM х 0.2/NOEMmax) |
| O1.4. The number of other issues related to subjective and objective factors (NSOM; NOOM) |
(NSOM х 0.08/NSOMmax); (NOOM х 0.02/NOOMmax) |
| O1.5. Sufficiency and reliability of sustainability report |
10 (max) |
| O1.5.1 The availability of sustainability report with the section “Contribution to the achievement of the UN SDGs”/sustainability report/EHS/CSR report/annual report with the section “Sustainable development”; Absence of non-financial reports (ASRC; ASR; AER; AAR; ABS) |
4; 3; 2; 1; 0 |
| O1.5.2 Basic guidelines used for the preparation of sustainability report: GRI Standards (SGRI); Others (ISO 26000, AA1000, SASB, TCFD, IR, etc.) (SO); Absence (A) |
2; 1; 0 |
| O1.5.3 The reliability of sustainability report is confirmed by: An external audit/public organization (EA); An internal audit (IA); None of them (NO) |
4; 2; 0 |
| O2 – Ensuring compliance with the requirements of laws, regulatory legal acts, ISO standards |
20 (max) |
| O2.1. The number of detected offences (NDO); The number of disputes arising with potential positive and negative results (NDP; NDN) |
11 – (1.5 х NDO) – (NDP х 0.5 + NDN) |
| O2.2. The number of received ISO certificates (NRC) |
NRC x 9/NRCmax |
| O3 – Ensuring the effectiveness of risk management |
25 (max) |
| O3.1 Achieving established business goals: Coefficient of plan fulfillment for at least of two criteria (CPF1; CPF2) |
5 if CPF ≥ 1, 2.5 x CPF if CPF < 1,0 if CPF < 0 |
| O3.2. Rational use of capital: Provisions for impairment of financial investments to total financial investment ratio (PFR); Provisions for doubtful debts to total accounts receivable ratio (PDR); Missing assets to total assets ratio (MAR); Return on financial investments (ROF) (X – [PFR, PDR, MAR]) |
4 if X = 0, versa 2*(1 – X)3 if ROF = max, 3 x ROF/ROFmax0 if ROF < 0 |
| O4 – Ensuring continuous improvement of internal audit activities |
25 (max) |
| O4.1. The number of unresolved issues (NUI) |
13 – NUI х 1.5 |
| O4.2. The level of improvement on internal audit activities: The level of improvement on achievement of the first, second and third internal audit objectives (LI1; LI2; LI3), where LI = LIr/LI0 |
if LI > 1, 3 if LI = 1LI если LI < 1 |
