OECD Public Governance Reviews Supreme Audit Institutions And Good Governance by Perpustakaan_Integriti

OECD Public Governance Reviews Supreme Audit Institutions And Good Governance

102 – 3 – SUPREME AUDIT INSTITUTIONS’ INPUT INTO POLICY IMPLEMENTATION the start of the new Congress every two years.3 The list has provided incentives for agencies to make improvements, particularly when it has implications for funding considerations. 

Brazil’s TCU report, Maturity Assessment in Risk Management in Public Administration, classifies government agencies by the level of development of their risk management mechanisms, from low formalisation (“initial” and “basic”) to fully optimised (“enhanced” and “advanced”). This allows the agencies to use the comparative data to improve their performance. This is further explored as a case study in Box 3.4.

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The Spring Report of the Auditor General of Canada (2012) examines the Department of Finance’s debt- and risk-management strategies. It focuses on the procedures that monitor and report on debt funding strategies for interest-bearing debt (market debt and pension plan liabilities). A major point of discussion is the balance between costs and risks in the government’s debt portfolio. As discussed in Chapter 2, SAIs play a unique role in relation to internal controls. Auditing compliance with internal controls and regulations inside government is a core task of SAIs, but they are extending beyond verifying basic compliance, as shown below. It has become common to have continuous, and in some cases elaborate, working relationships between public internal audit and SAIs. In some countries, these relationships are laid down in laws and regulations. Relationships are often based on adhoc initiatives taken by the audit organisations themselves in order to avoid overlap, inefficiencies, and duplication of work, as well as to facilitate the process and ensure the co-operation of the audited entity. Internal audit is well placed to provide the SAI with information on the effectiveness of the systems used. However, the SAI should have full responsibility for the conclusions drawn from such information.

8/10 Of peer SAIs looked at:

7/10 Of peer SAIs looked at:

7/10 Of peer SAIs looked at

The effective and efficient application of internal control mechanisms at the entity level, including: for reliability of reporting; for achievement of entity level objectives; for deterring and detecting fraud and corruption within public sector entities.

Public sector entities for compliance with applicable regulations for internal control and financial management (including regulators).

The independence and/or capacity of audit and control entities, including: internal audit units; audit committees.

Public entities' application of integrity policies (conflict of interest, asset Disclosure and whistleblowing mechanisms, etc.

OECD Public Governance Reviews Supreme Audit Institutions And Good Governance

Articles inside

References

Notes

in EU agencies

4.7. The SAI of Brazil – audit for national development policy

4.6. The SAI of South Africa – auditing for accountability and inclusivity

4.5. The SAI of the Netherlands – auditing for accountability and inclusivity

4.4. The SAI of Korea – auditing for accountability and inclusivity

4.3. The SAI of Canada – auditing for accountability and inclusivity

systems (iSA-Gov

4.3. SAI activities in assessing policy evaluation and oversight

Taking stock: SAI activities in supporting policy evaluation and oversight

4.1. Key elements of evaluating for results and performance improvement

Notes

References

Chapter 4 Supreme Audit Institutions’ input into policy evaluation and oversight

Government

3.3. The SAI of the Netherlands – assessing financial risk exposure of government

3.2. The SAI of Poland – the annual state budget execution audit

3.1. Level of SAI activity in assessing key elements of policy implementation, by country

3.5. SAI activities in assessing policy implementation

3.4. Key elements in the exercise of internal control and risk management

Taking stock: SAI activities in supporting implementation

Key Function 8: Exercise of internal control and risk management

3.1. Key elements of co-ordinating and communicating

Chapter 3 Supreme Audit Institutions’ input into policy implementation

References

Notes

2.10.The SAI of Portugal – strengthening controls in state owned enterprises

workforce sustainability and population ageing

2.8. The SAI of South Africa – budget and strategic plan review

regulatory reform in Korea

Congress and the Executive

2.5. The SAI of the Netherlands – linking evidence-based decisions with efficiency gains

2.6. Types of assessment of key functions of policy formulation, by 10 surveyed SAIs

2.5. SAI activities in assessing policy formulation

Taking Stock: SAI activities in supporting policy formulation

2.3. Key elements of establishing regulatory policy

Key Function 3: Establishing regulatory policy

Key Function 4: Exercise of internal control and risk management

2.3. Spending reviews: Australia, the Netherlands and the United Kingdom

2.4. Key elements of setting internal control policy and managing risk

2.2. Innovative and joint approaches to policy-making: Peru’s “Edu-Lab”

2.1. The Government of Finland’s OHRA “Steering System Reform Effort”

2.1. Key elements of strategic whole-of-government steering and planning

References

Chapter 2 Supreme Audit Institutions’ input into policy formulation

Notes

Key messages to SAIs: Being aware and prepared

Key Function 1: Strategic whole-of-government steering and planning

The outcome: Considerations for all governance actors

1.2. Select SAI activities across the policy cycle

Chapter 1 Supreme Audit Institutions’ input into the policy cycle

Why is the OECD undertaking this work? Integrating evidence into the policy cycle

Executive summary

TABLE OF CONTENTS

Acronyms and Abbreviations

1.1. Key functions of the policy cycle in a strategic and open state

The report’s main findings: SAIs are active in assessing functions of the entire policy cycle

TABLE OF CONTENTS