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


Supreme Audit Institutions' input into policy formulation

This chapter assesses the role of supreme audit institution (SAIs) in supporting policy formulation and its key functions: strategic steering and planning, budgetary planning, establishing regulatory policy, and setting internal controls and managing risk. It maps SAI activities that assess and support the achievement of good practices in policy formulation, and illustrates with case studies how SAIs are looking at the adequacy of the executive and legislature’s preparations in decision and policy making. Moreover, this chapter presents examples of SAIs that contribute to evidence-based policy making by assessing government entities’ use of evidence and indicators in decision making, analysing risks and creating projections on cost savings.

English French, Spanish

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