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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.

English

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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.

English

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