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 implementation

This chapter looks at the role of supreme audit institutions (SAIs) in supporting policy implementation and its key functions: co-ordination and communication, budget execution, implementation and enforcement of regulatory policy and the exercise of internal controls and risk management. In this stage of the policy cycle, SAIs are active in carrying out traditional activities, such as audits of budgetary processes or compliance with policies. This chapter explores opportunities and limitations for SAIs to integrate value-for-money criteria into such activities. The discussion is supported by examples from SAIs that have developed initiatives and products in this area that cut across both sectors and line entities. This chapter explains how SAIs can offer a unique overarching perspective in support of policy implementation to help decision makers spot trends and understand trade-offs.

English French, Spanish

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