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Definitions
High-level comparisons can typically include comparisons of organisational structures, strategies for specific procedures such as human resources, procurement etc., or the different approaches to solving problems or delivering services. Such broad comparisons can add credibility to the audit work done, and can serve two different purposes:
Instructions
This page includes only instructions specific to high-level comparisons. When carrying out high-level comparisons the audit team should follow both the instructions on this page and the instructions applicable to any benchmarking.
Equivalent comparator
High-level comparisons are most useful when comparing organisations which carry out similar or related activity. Comparators can be the public or private sector, intra-EU or international organisations, such as:
- Member state authorities that are responsible for functions in the policy/programme area or equivalent bodies in third countries.
- International organisations which are key players in determining policy, or in its implementation.
- Private-sector entities or not-for-profit organisations.
Be aware of the factors that may influence the chosen comparator(s). For example, a significantly different policy framework or different constraints may invalidate comparisons.
Resources
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Example
The EU Institutions’ invalidity pension scheme (early medical retirement) was compared with the regimes in five member states and in five international organisations. ([link new-window title="SR%203%2F2003" link="https%3A%2F%2Fwww.eca.europa.eu%2Flists%2Fecadocuments%2Fsr03_03%2Fsr03_03_en.pdf" icon="external-link" /]
on the invalidity pension scheme of the European Institutions). An earlier audit of the same topic compared the Institutions’ regime and invalidity statistics with five other organisations employing international staff, and with the French banking sector, whose pension conditions were considered representative for office staff ([link new-window title="ECA%20Annual%20Report%201987" link="https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2FPDF%2F%3Furi%3DCELEX%3A31988Y1212(01)%23page%3D150" icon="external-link" /]
).
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