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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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Supporting strategic agility and rebuilding trust in government

This chapter examines the role of the Office of the Comptroller General of the Republic (Contraloría General de la República, CGR) – Chile’s supreme audit institution (SAI) – in supporting strategic agility and rebuilding trust in government. The chapter analyses the CGR’s ex ante control of legality – referred to as toma de razón (TdR) – and ex post audit assignments with a view to explore how these could be adjusted to enhance the institution’s impact on good public governance. It also focuses on how the CGR could further leverage knowledge from its existing and new audit assignments in order to deliver additional value and benefit for the institution’s diverse stakeholders. The analysis is framed by OECD work on strategic agility and trust, the OECD “Recommendation on Regulatory Policy and Governance” and the OECD “Best Practices on Budget Transparency”, as well as various International Standards of Supreme Audit Institutions (ISSAI). The chapter includes comparative data for the CGR as well as 13 SAIs collected through an OECD survey conducted specifically for this peer review, as well as other OECD and non-OECD databases.

English

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