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

OECD Public Governance Reviews Supreme Audit Institutions And Good Governance

ACRONYMS AND ABBREVIATIONS – 11

Acronyms and Abbreviations

AGSA

Auditor General of South Africa (SAI of South Africa)

ANAO

Australian National Audit Office (SAI of Australia)

ASF

The Superior Audit Office of Mexico (SAI of Mexico - Auditoría Superior de la Federación)

BAI

Board of Audit and Inspection (SAI of Korea)

CoG

Centre of government

CGR

Comptroller General of the Republic of Chile (SAI of Chile Contraloría General de la Republica)

ECA

European Court of Auditors (SAI of the European Union)

GAO

Government Accountability Office (SAI of the United States)

HRM

Human resource management

ICT

Information and communications technology

INTOSAI

International Organisation for Supreme Audit Institutions

ISSAI

International Standards of Supreme Audit Institutions

OAG

Office of the Auditor General (SAI of Canada)

OMB

Office of Management and Budget

NAO

National Audit Office (SAI of United Kingdom)

NIK

National Audit Office (SAI of Poland - Najwyższa Izba Kontroli)

PFM

Public finance management

PPP

Private-public partnership

RIA

Regulatory impact assessment

SAI

Supreme audit institution

TBS

Treasury Board Secretariat

TCU

Federal Court of Accounts (SAI of Brazil - Tribunal de Contas da União)

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