OECD Public Governance Reviews

ISSN :
2219-0414 (online)
ISSN :
2219-0406 (print)
DOI :
10.1787/22190414
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Also available in: French
 
Chile's Supreme Audit Institution

Chile's Supreme Audit Institution

Enhancing Strategic Agility and Public Trust You do not have access to this content

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Author(s):
OECD
Publication Date :
23 Apr 2014
Pages :
352
ISBN :
9789264207561 (PDF) ; 9789264206878 (print)
DOI :
10.1787/9789264207561-en

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This review focuses on advancing the performance-management vision of the Comptroller General of the Republic of Chile (Contraloría General de la Republica, CGR) with a view to enhance the relevance and positive impact of its work on accountability and decision making within the public administration. The review explores how the CGR’s audit assignments could be adjusted to enhance the institution’s impact on good public governance, and how it could further leverage knowledge gathered through existing and new audit assignments to deliver additional value to its diverse range of stakeholders.

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    Foreword and Acknowledgements
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    Acronyms
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    Executive summary
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    Assessment and recommendations

    Introduction The CGR recognises its role as contributing to good public governance and has a broad mandate to achieve this. The Constitution establishes the CGR as an autonomous government body, which has a high level of organisational and administrative independence. Within the public sector, the CGR is widely respected as a leader in proactive transparency and is recognised as a prestigious institution in which to work.

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    Chile's supreme audit institution

    This chapter provides an overview of the Office of the Comptroller General of the Republic (Contraloría General de la Republica, CGR) – Chile’s supreme audit institution (SAI) – as a basis for understanding its role in enhancing good public governance. The overview focuses on the CGR’s: i) position within government, leadership and organisational structure; ii) mission, mandate and functions/oversight responsibilities; and iii) organisational, functional and administrative independence. The analysis is framed by various International Standards of Supreme Audit Institutions, including the "Lima Declaration of Guidelines on Auditing Precepts" (ISSAI 1), the "Mexico Declaration on Supreme Audit Institution Independence" (ISSAI 10) and the "Fundamental Principles for Public Sector Auditing" (ISSAI 100). The analysis is supported by comparative data from 13 benchmark SAIs collected through an OECD survey specifically for this peer review, as well as other OECD and non-OECD databases.

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    Supporting strategic agility and rebuilding trust in government

    This chapter examines the role of the Office of the Comptroller General of the Republic (Contraloría General de la República, CGR) – Chile’s supreme audit institution (SAI) – in supporting strategic agility and rebuilding trust in government. The chapter analyses the CGR’s ex ante control of legality – referred to as toma de razón (TdR) – and ex post audit assignments with a view to explore how these could be adjusted to enhance the institution’s impact on good public governance. It also focuses on how the CGR could further leverage knowledge from its existing and new audit assignments in order to deliver additional value and benefit for the institution’s diverse stakeholders. The analysis is framed by OECD work on strategic agility and trust, the OECD "Recommendation on Regulatory Policy and Governance" and the OECD "Best Practices on Budget Transparency", as well as various International Standards of Supreme Audit Institutions (ISSAI). The chapter includes comparative data for the CGR as well as 13 SAIs collected through an OECD survey conducted specifically for this peer review, as well as other OECD and non-OECD databases.

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    Fostering strategic agility in Chile's Office of the Comptroller General

    This chapter examines strategic agility in the Office of the Comptroller General of the Republic (Contraloría General de la República, CGR) – Chile’s supreme audit institution (SAI) – to effectively identify and respond to the evolving environment in which it operates and changing societal expectations. In analysing the strategic agility of the CGR, this chapter analyses the institution’s: i) strategic sensitivity, drawing upon concepts of institutional strategic planning and foresight (horizon scanning) activities; and ii) operational agility, drawing upon concepts of SAI (administrative) independence and human resource management. The analysis is framed by OECD work on public governance and International Standards of Supreme Audit Institutions (ISSAI) – in particular, the "Lima Declaration on the Precepts of Government Auditing" (ISSAI 1), the "Mexico Declaration on SAI Independence" (ISSAI 10), the "Principles for Transparency and Accountability" (ISSAI 20) and "Quality Control for SAIs" (ISSAI 40) – as well as International Organisation of Supreme Audit Institution (INTOSAI) good practice guidance on strategic planning, capacity building and human resource management.

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    Engaging Chile's supreme audit institution's stakeholders throughout the audit cycle

    This chapter examines the practices used by the Office of the Comptroller General of the Republic (Contraloría General de la República, CGR) – Chile’s supreme audit institution (SAI) – to engage its stakeholders throughout the audit cycle. Effective engagement can support better awareness, understanding and use of the SAI’s work in accountability and decision-making processes. In analysing the practices used by the CGR to engage external stakeholders, this chapter analyses the institution’s engagement with auditees, including the executive; the legislature and its committees; the judiciary, including the courts and prosecutors; and non-government actors including representatives of civil society, business, academia and the media. This chapter examines three main phases of the audit cycle, before, during and after the audit engagement; and focuses on different types of SAI engagement, including sharing information, consultation and participation. The analysis is framed by International Standards of Supreme Audit Institutions (ISSAI), International Organisation of Supreme Audit Institution (INTOSAI) good practice guidance and OECD work on citizen engagement. Specific reference is made to "Prerequisites for the Functioning of Supreme Audit Institutions", "Fundamental Auditing Principles" and "INTOSAI Guidance for Good Governance". The chapter includes comparative data for the CGR as well as 13 SAIs collected through an OECD survey specifically conducted for this peer review.

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    The Chilean Comptroller General Office's work in prioritising and ensuring the quality of individual audits

    This chapter examines the practices used by the Office of the Comptroller General of the Republic (Contraloría General de la República, CGR) – Chile’s supreme audit institution (SAI) – to prioritise and ensure the quality of individual audit engagements. This chapter analyses the CGR’s process to prioritise individual audit engagements, guiding principles for individual audit engagements and quality control system for individual audit engagements as they cross-cut various moments of the audit cycle. This discussion is framed by INTOSAI’s "Framework for Communicating and Promoting the Value and Benefits of SAIs" and various International Standards of Supreme Audit Institutions (ISSAI) and INTOSAI Capacity Building Committee guidance, including the INTOSAI "Quality Control for SAIs", "Fundamental Principles of Public Sector Auditing" and "Code of Ethics". The analysis is supported by comparative data from 13 benchmark SAIs collected through an OECD survey conducted specifically for this peer review.

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    Enhancing the transparency and performance of Chile's supreme audit institution

    This chapter examines practices used by the Office of the Comptroller General of the Republic (Contraloría General de la República, CGR) – Chile’s supreme audit institution (SAI) – to improve its transparency and demonstrate its impact. Transparency and performance are elements for enhancing the CGR’s own accountability – and leading by example. In examining the CGR’s practices, the chapter examines the institution’s: i) efforts to enhance transparency of its mandate, responsibilities and operations, including through the use of the Internet and social media; and ii) approaches to measure the performance of its internal operations and audit assignments. The analysis is framed by International Standards of Supreme Audit Institutions (ISSAI), INTOSAI good guidance and a past UN/INTOSAI Symposium on Government Audit. Specific reference is made to INTOSAI "Principles Transparency and Accountability" (ISSAI 20), INTOSAI How to Increase the Use and Impact of Audit Reports: A Guide for Supreme Audit Institutions and the UN/INTOSAI "Symposium on the Value and Benefits of Government Audit in a Globalised Environment". The chapter includes comparative data for the CGR as well as 13 SAIs collected through an OECD survey conducted specifically for this peer review.

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