Enhancing Public Accountability in Spain Through Continuous Supervision
Spain has undertaken a series of reforms over the last decade to strengthen the government’s ability to deliver high-quality services to citizens and businesses, while enhancing transparency and accountability. One major effort spearheaded by the National Audit Office (Oficina Nacional de Auditoría or ONA) is the continuous supervision system (SSC), a risk-based methodology that acts as a litmus test for the financial health, effectiveness and sustainability of public institutions. Drawing on interviews, a comparative analysis of leading practices, and research, this report provides recommendations to support the ONA in further strengthening its management of the SSC by improving its strategy, use of data, and co-ordination mechanisms across government.
Also available in: Spanish
Executive summary
Continuous supervision has developed over decades as a way for auditors to enhance their oversight of public funds. Approaches to continuous supervision vary, but, in general, it involves assessing risks and controls to help management determine the need for and nature of corrective actions or further inquiry. Continuous supervision complements traditional auditing by providing an early warning system to catch problems before they compound. It relies on reliable data and information technology systems to facilitate data collection and analysis.
Also available in: Spanish
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