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Supreme Audit Institutions and Good Governance

Oversight, Insight and Foresight

image of Supreme Audit Institutions and Good Governance

This report maps the activities of ten leading Supreme Audit Institutions (SAIs) in Brazil, Canada, Chile, France, Korea, the Netherlands, Poland, Portugal, South Africa and the United States. In particular, it looks at how these SAIs assess key stages of the policy cycle as well as resulting policies and programmes. SAIs have untapped potential to go beyond their traditional oversight role and contribute evidence for more informed policy-making. The report provides examples and case studies of SAIs’ activities that consider and support the integration of international good practices into policy and programme formulation, implementation and evaluation. It provides guidance for SAIs seeking to engage in oversight, insight and foresight, taking into account the SAI’s internal strategy as well as policy challenges and actors in the external environment.

English Spanish, French

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Executive summary

New strategies for public governance, catalysed by the financial crisis, economic deceleration and the need for governments to do more with less, have compelled countries to take introspective reviews of government processes and their outcomes. Moreover, a decline in citizens’ trust in government, coupled with a surge in inequality, underscores the need for public programmes to be more effective and responsive to citizens’ needs.

English French, Spanish

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