OECD Public Governance Reviews Supreme Audit Institutions And Good Governance

Page 87

2 – SUPREME AUDIT INSTITUTIONS’ INPUT INTO POLICY FORMULATION – 85

NAO and CIIA (n.d.), Internal Audit in Practice: A series of case studies produced in collaboration with the National audit Office, National Audit Office of the United Kingdom and the Chartered Institute of Internal Auditors, www.nao.org.uk/wpcontent/uploads/2013/04/Internal-audit-in-practice-case-studies.pdf. NAO (2014a), the Centre of Government, NAO, London, www.nao.org.uk/report/centregovernment/. NAO (2014b), Better Regulation Executive: Using alternatives to regulation to achieve policy objectives, NAO, London, www.nao.org.uk/wp-content/uploads/2014/06 /Using-alternatives-to-regulation-to-achieve-policy-objectives1.pdf. NAO (2014c), Forecasting in government to achieve value for money, NAO, London, www.nao.org.uk/report/forecasting-government-achieve-value-money-2/. NAO (2012), Better Regulation Executive: Submission of Evidence: controls on regulation, NAO, London, www.nao.org.uk/wp-content/uploads/2012/09/controls_on _regulation_2012.pdf. National Audit Office of Finland (2014), Annual Report, National Audit Office of Finland, Helsinki, www.vtv.fi/files/4593/R182014vp_Annual_report_netti.pdf. NCA (2012), Central Government personnel: strategy and planning, Netherlands Court of Audit, the Hague, www.courtofaudit.nl/english/Publications/Audits/Introductions/2 012/05/Central_government_personnel_strategy_and_planning. TCU (2014), Follow-up: Revenue forecast evaluation of the federal budget bill 2015 (Judgement 3013/2014), Tribunal de Contas da União, Brasilia, www.tcu.gov.br/Cons ultas/Juris/Docs/judoc/Acord/20141107/AC_3013_44_14_P.doc. TCU (2013), Regulatory Governance Review: Infrastructure Regulatory Agencies, (Judgement 031.996/2013-2), TCU, Brasilia, www.tcu.gov.br/Consultas/Juris /Docs/judoc/Acord/20150304/AC_0240_05_15_P.doc. TCU (2009a), Audit Report, Department of Planning and Strategic Investments (Relatório de Auditoria - Secretaria de Planejamento e Investimentos Estratégicos), TCU, Brasilia, www.tcu.gov.br/Consultas/Juris/Docs/judoc/Acord/20110204/AC_011 7_02_11_P.doc. TCU (2009b), General Criteria for Internal Control in Public Administration, TCU, Brasilia, http://portal2.tcu.gov.br/portal/pls/portal/docs/2056688.PDF. TCU (2008), Performance Audit, “Regulatory agencies operating in the care sector”, TCU, Brasilia, www.tcu.gov.br/Consultas/Juris/Docs/judoc/Acord/20101026/AC_279 9_39_10_P.doc.

SUPREME AUDIT INSTITUTIONS AND GOOD GOVERNANCE: OVERSIGHT, INSIGHT AND FORESIGHT © OECD 2016


Turn static files into dynamic content formats.

Create a flipbook

Articles inside

References

7min
pages 153-159

Notes

2min
page 152

in EU agencies

3min
pages 150-151

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

4min
pages 148-149

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

4min
pages 146-147

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

2min
page 145

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

3min
page 144

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

7min
pages 141-143

systems (iSA-Gov

2min
page 140

4.3. SAI activities in assessing policy evaluation and oversight

2min
page 134

Taking stock: SAI activities in supporting policy evaluation and oversight

1min
page 133

4.1. Key elements of evaluating for results and performance improvement

7min
pages 123-126

Notes

1min
page 115

References

6min
pages 116-120

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

1min
page 121

Government

4min
pages 113-114

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

3min
page 112

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

3min
pages 110-111

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

2min
page 105

3.5. SAI activities in assessing policy implementation

2min
page 104

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

6min
pages 100-102

Taking stock: SAI activities in supporting implementation

2min
page 103

Key Function 8: Exercise of internal control and risk management

2min
page 99

3.1. Key elements of co-ordinating and communicating

7min
pages 89-92

Chapter 3 Supreme Audit Institutions’ input into policy implementation

1min
page 87

References

9min
pages 81-86

Notes

1min
page 80

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

1min
page 79

workforce sustainability and population ageing

2min
page 75

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

4min
pages 76-77

regulatory reform in Korea

2min
page 78

Congress and the Executive

6min
pages 72-74

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

2min
page 71

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

2min
page 66

2.5. SAI activities in assessing policy formulation

2min
page 65

Taking Stock: SAI activities in supporting policy formulation

2min
page 64

2.3. Key elements of establishing regulatory policy

7min
pages 56-58

Key Function 3: Establishing regulatory policy

2min
page 55

Key Function 4: Exercise of internal control and risk management

2min
page 59

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

12min
pages 50-54

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

9min
pages 60-63

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

7min
pages 45-47

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

11min
pages 40-44

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

0
page 39

References

4min
pages 35-36

Chapter 2 Supreme Audit Institutions’ input into policy formulation

1min
page 37

Notes

2min
page 34

Key messages to SAIs: Being aware and prepared

5min
pages 32-33

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

1min
page 38

The outcome: Considerations for all governance actors

3min
pages 29-30

1.2. Select SAI activities across the policy cycle

6min
pages 23-25

Chapter 1 Supreme Audit Institutions’ input into the policy cycle

2min
page 15

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

2min
pages 16-17

Executive summary

0
pages 13-14

TABLE OF CONTENTS

2min
page 8

Acronyms and Abbreviations

1min
pages 11-12

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

2min
page 21

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

2min
page 22

TABLE OF CONTENTS

2min
page 7
Issuu converts static files into: digital portfolios, online yearbooks, online catalogs, digital photo albums and more. Sign up and create your flipbook.