TABLE OF CONTENTS

6– ACKNOWLEDGEMENTS

Acknowledgements

This report was prepared by the Public Sector Integrity Division of the OECD Public Governance and Territorial Development Directorate. The work was led and written by Alison McMeekin, with contributions from Gavin Ugale and under the supervision of Janos Bertok and Julio Bacio Terracino of the Public Sector Integrity Division. Angelos Binis and Chad Burbank provided valuable additions and Thibaut Gigou managed communications and editorial support.

This report benefited from the insights and review of a strong team of public policy experts in the Governance Directorate, including from the Budgeting and Public Expenditures Division, the Regulatory Policy Division, the Governance Reviews and Partnerships Division and the Director’s Office. Early insights were also provided by colleagues of the OECD Internal Audit and Evaluation Directorate.

This report is indebted to representatives of the peer supreme audit institutions (SAIs) from selected OECD and partner countries for providing invaluable insights, examples and data through a time-consuming survey and peer review. For all of their contributions and efforts, we thank our colleagues at the SAIs of Brazil, Canada, Chile, France, Korea, the Netherlands, Poland, Portugal, South Africa and the United States. We also thank our colleagues from the SAIs of the European Union, of Mexico and of the United Kingdom for their support through consultation. Special thanks also go to international expert José R. Oyola and Vincent Tophoff of the International Federation of Accountants for their insightful reviews and commentary on the draft version.

This report was made possible with the valuable contributions of the initiative’s sponsor, the SAI of Brazil - the Tribunal de Contas da União (TCU). In particular, we extend our gratitude for the leadership of President Aroldo Cedraz, and Minister Augusto Nardes, and for valuable guidance of Rainério Rodrigues Leite, General Secretary of External Control; Felício Ribas Torres, Joint General Secretary of External Control; Marcelo Barros Gomes, Coordinator-General for Social Policies Sector; Claúdio Souza Castello Branco, Coordinator-General for Core Public Management Services; Luis Aktutsu, Coordinator-General for National Development; Leonardo Rodrigues Albernaz, Secretary of Government Macro Analysis; Ana Paula Silva da Silva, Secretary of External Control - State Management; Dagomar Henriques Lima, Secretary of Methods and Support for External Control; and to External Control Federal Auditors of the TCU including Rodrigo Araujo Vieira, Leonardo Naves Sousa, Cristina Monken Mascarenhas and Maridel Piloto de Noronha.

This report is a landmark in the evolution of multi-year dialogues on the role of SAIs in good governance amongst SAIs and between SAIs and executive representatives. Peer SAIs participated in policy dialogues with executive representatives held in June 2014, in Paris, and in November 2014, in Brasilia. Through these dialogues, and taking into account the work of the OECD’s Public Governance Committee, this reports aims to provide balanced considerations for SAIs to make in view of the broader governance architecture. Particular thanks are extended to centre of government representatives of Brazil, the Netherlands and the United States for sharing their counterpoints and considerations.

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