Supreme Audit Institutions and Good Governance
Supreme Audit Institutions and Good Governance

Author: Organisation for Economic Co-operation and Development

Publisher: Organization for Economic Co-Operation & Development

Published: 2016

Total Pages: 0

ISBN-13: 9789264263864

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Key messages to SAIs: Being aware and prepared -- Notes -- References -- Chapter 2. Supreme Audit Institutions' input into policy formulation -- Key Function 1: Strategic whole-of-government steering and planning -- Key Function 2: Budgetary planning -- Key Function 3: Establishing regulatory policy -- Key Function 4: Exercise of internal control and risk management -- Taking Stock: SAI activities in supporting policy formulation -- Challenges and limitations to SAI participation -- Conclusions on the role of SAIs in supporting policy formulation

OECD Public Governance Reviews Enhancing the Oversight Impact of Chile’s Supreme Audit Institution Applying Behavioural Insights for Public Integrity
OECD Public Governance Reviews Enhancing the Oversight Impact of Chile’s Supreme Audit Institution Applying Behavioural Insights for Public Integrity

Author: OECD

Publisher: OECD Publishing

Published: 2022-05-16

Total Pages: 66

ISBN-13: 9264835989

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The impact of the work of supreme audit institutions (SAIs) largely depends on the ability and willingness of the audited entities to implement the changes suggested in the audit reports issued by the SAIs. Applying behavioural insights (BI) can help SAIs promote the uptake of their audit reports and recommendations.

OECD Public Governance Reviews Preventive and Concomitant Control at Colombia's Supreme Audit Institution New Strategies for Modern Challenges
OECD Public Governance Reviews Preventive and Concomitant Control at Colombia's Supreme Audit Institution New Strategies for Modern Challenges

Author: OECD

Publisher: OECD Publishing

Published: 2021-12-02

Total Pages: 72

ISBN-13: 9264417575

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Supreme audit institutions can contribute to promoting substantial improvements in public management. In Colombia, the Office of the Comptroller General of the Republic (CGR) has implemented a new preventive and concomitant control function that identifies risks while projects and budgets are being executed.

OECD Public Governance Reviews Strengthening Oversight of the Court of Auditors for Effective Public Procurement in Portugal Digital Transformation and Data-driven Risk Assessments
OECD Public Governance Reviews Strengthening Oversight of the Court of Auditors for Effective Public Procurement in Portugal Digital Transformation and Data-driven Risk Assessments

Author: OECD

Publisher: OECD Publishing

Published: 2024-06-28

Total Pages: 100

ISBN-13: 9264387234

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This report looks at efforts by Portugal’s Court of Auditors (Tribunal de Contas, TdC) to make better use of data and analytics in assessing risks in public procurement. It identifies key financial and non-financial risks to refine the TdC’s audit selection process and increase the effectiveness and efficiency of the public procurement system. The report provides recommendations for improving and maintaining data-driven risk assessments that align with the TdC’s Digital Transformation Strategy. The report also includes a data-mapping exercise and data reliability assessment in preparation for the next phase of the project, which includes developing a working model to detect procurement risks and irregularities using real-world data.