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.