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 the policy cycle

This chapter outlines the motivation for exploring the role of supreme audit institutions (SAIs) in the 21st century, and the main objectives and methodological approach followed throughout the report. The main findings are synthesised based on survey data and case studies of ten SAIs that assess and support policy formulation, implementation and evaluation (Chapters 2, 3 and 4 respectively). Good practices and limitations in SAI activities are drawn together to outline key considerations for SAIs when assessing their relevance in the 21st century. In particular, this chapter outlines SAIs’ evolution from providing oversight to contributing insight and foresight for improved governance across the policy cycle. This chapter explores the potential for SAIs, as well as the executive and legislature, to enhance their current and potential impact on improving the broader governance architecture.

English French, Spanish

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