Acronyms and Abbreviations

TABLE OF CONTENTS – 9

Boxes

1.1. What is a supreme audit institution? ........................................................................................ 18 1.2. From oversight to insight and foresight: SAIs in the 21st century .......................................... 31 2.1. The Government of Finland’s OHRA “Steering System Reform Effort” ............................... 40 2.2. Innovative and joint approaches to policy-making: Peru’s “Edu-Lab” ................................... 45 2.3. Spending reviews: Australia, the Netherlands and the United Kingdom ................................. 50 2.4. The SAI of Poland – preparation of government strategic documents for 2014-2020 ............ 69 2.5. The SAI of the Netherlands – linking evidence-based decisions with efficiency gains .......... 71 2.6. The SAI of the United States – linking performance to decision-making in

Congress and the Executive .................................................................................................... 72 2.7. The SAIs of Canada, Korea and the Netherlands – using foresight to assess workforce sustainability and population ageing ..................................................................... 75 2.8. The SAI of South Africa – budget and strategic plan review .................................................. 76 2.9. The SAI of Korea – comprehensive audit and inspection to support the success of regulatory reform in Korea ..................................................................................................... 78 2.10.The SAI of Portugal – strengthening controls in state owned enterprises ............................... 79 3.1. The SAI of Brazil – TCU’s Framework to Assess Public Policies ........................................ 108 3.2. The SAI of Poland – the annual state budget execution audit ............................................... 110 3.3. The SAI of the Netherlands – assessing financial risk exposure of government ................... 112 3.4. The SAI of Brazil – assessing the maturity of risk management in the Federal

Government .......................................................................................................................... 113 4.1. The SAI of Canada – assessing programme evaluation in the Federal Government ............. 138 4.2. The SAI of Brazil – maturity index for government programme evaluation systems (iSA-Gov) ............................................................................................................... 140 4.3. The SAI of Canada – auditing for accountability and inclusivity .......................................... 141 4.4. The SAI of Korea – auditing for accountability and inclusivity ............................................ 144 4.5. The SAI of the Netherlands – auditing for accountability and inclusivity ............................ 145 4.6. The SAI of South Africa – auditing for accountability and inclusivity ................................. 146 4.7. The SAI of Brazil – audit for national development policy ................................................... 148 4.8. The SAI of the European Union – assessing management of conflict of interest in EU agencies ...................................................................................................................... 150

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