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.

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Supreme Audit Institutions' input into policy evaluation and oversight

This chapter looks at the role of supreme audit institutions (SAIs) in supporting policy evaluation and oversight through assessment of key government functions of evaluating for results as well as ensuring accountability. It maps the activities of ten SAIs that are active in assessing the effectiveness and efficiency of evaluation mechanisms in the executive branch. In addition, this chapter illustrates how SAIs are providing oversight and insight through audits and advisory work that can help government to determine whether outcomes of policies and programmes have been achieved. Findings in the chapter offer considerations for SAIs to make in an era of performance-based public management, including the potential trade-offs between auditing for accountability and evaluating for results.

English French, Spanish

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