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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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The Chilean Comptroller General Office's work in prioritising and ensuring the quality of individual audits

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 prioritise and ensure the quality of individual audit engagements. This chapter analyses the CGR’s process to prioritise individual audit engagements, guiding principles for individual audit engagements and quality control system for individual audit engagements as they cross-cut various moments of the audit cycle. This discussion is framed by INTOSAI’s “Framework for Communicating and Promoting the Value and Benefits of SAIs” and various International Standards of Supreme Audit Institutions (ISSAI) and INTOSAI Capacity Building Committee guidance, including the INTOSAI “Quality Control for SAIs”, “Fundamental Principles of Public Sector Auditing” and “Code of Ethics”. The analysis is supported by comparative data from 13 benchmark SAIs collected through an OECD survey conducted specifically for this peer review.

English

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