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

from OECD Public Governance Reviews Supreme Audit Institutions And Good Governance

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2 – SUPREME AUDIT INSTITUTIONS’ INPUT INTO POLICY FORMULATION – 37

Chapter 2

Supreme Audit Institutions’ input into policy formulation

This chapter assesses the role of supreme audit institution (SAIs) in supporting policy formulation and its key functions: strategic steering and planning, budgetary planning, establishing regulatory policy, and setting internal controls and managing risk. It maps SAI activities that assess and support the achievement of good practices in policy formulation, and illustrates with case studies how SAIs are looking at the adequacy of the executive and legislature’s preparations in decision and policy making. Moreover, this chapter presents examples of SAIs that contribute to evidence-based policy making by assessing government entities’ use of evidence and indicators in decision making, analysing risks and creating projections on cost savings.

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

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Chapter 2

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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

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OECD Public Governance Reviews Supreme Audit Institutions And Good Governance