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.



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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