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

OECD Public Governance Reviews Supreme Audit Institutions And Good Governance

3 – SUPREME AUDIT INSTITUTIONS’ INPUT INTO POLICY IMPLEMENTATION – 87

Chapter 3 Supreme Audit Institutions’ input into policy implementation

This chapter looks at the role of supreme audit institutions (SAIs) in supporting policy implementation and its key functions: co-ordination and communication, budget execution, implementation and enforcement of regulatory policy and the exercise of internal controls and risk management. In this stage of the policy cycle, SAIs are active in carrying out traditional activities, such as audits of budgetary processes or compliance with policies. This chapter explores opportunities and limitations for SAIs to integrate value-for-money criteria into such activities. The discussion is supported by examples from SAIs that have developed initiatives and products in this area that cut across both sectors and line entities. This chapter explains how SAIs can offer a unique overarching perspective in support of policy implementation to help decision makers spot trends and understand trade-offs.

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