Chile's Supreme Audit Institution

Enhancing Strategic Agility and Public Trust

image of Chile's Supreme Audit Institution

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.



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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