Supreme Audit Institutions and Good Governance
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Supreme Audit Institutions and Good Governance

Oversight, Insight and Foresight

This report maps the activities of ten leading Supreme Audit Institutions (SAIs) in Brazil, Canada, Chile, France, Korea, the Netherlands, Poland, Portugal, South Africa and the United States. In particular, it looks at how these SAIs assess key stages of the policy cycle as well as resulting policies and programmes. SAIs have untapped potential to go beyond their traditional oversight role and contribute evidence for more informed policy-making. The report provides examples and case studies of SAIs’ activities that consider and support the integration of international good practices into policy and programme formulation, implementation and evaluation. It provides guidance for SAIs seeking to engage in oversight, insight and foresight, taking into account the SAI’s internal strategy as well as policy challenges and actors in the external environment.

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Author(s):
OECD

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How can governments better learn from the past, make sound choices in the present, and think strategically about the long-term and the future? How can citizens be more confident that policy decisions are taken with their needs in mind? In a demanding and increasingly complex fiscal and policy environment, it is critical to consider the valueadded of all stakeholders in the Executive, Legislature and civil society, including independent actors like supreme audit institutions (SAIs), when answering these questions.

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