4.3. SAI activities in assessing policy evaluation and oversight

132 – 4 – SUPREME AUDIT INSTITUTIONS’ INPUT INTO POLICY EVALUATION AND OVERSIGHT

Examples of SAI work in this area include:  Brazil’s TCU undertook a survey and issued a report on data openness in federal public administration. The TCU proposed solutions for the collection, storage and processing of big data in order to improve transparency and modernise public management (TCU, 2014).  Korea’s BAI’s report, Audit on the Status of Information Sharing among Public

Institutions, examined: 1) the appropriateness of information-sharing systems, human and physical infrastructure; 2) each institution’s willingness to share information with other public institutions in order to promote efficiency of administration; 3) finding of sources of tax revenue; and 4) improvement of benefits. The audit found that data on the violation of laws and regulations in each jurisdiction were not shared between agencies. BAI concluded that this lack of information sharing by individual authorities not only hindered the rollout of information technology systems, but also hampered the appropriate use of information that already existed (BAI, 2013).  Chile’s Office of the Comptroller General of the Republic of Chile (CGR) introduced its innovative GEO-CGR portal in 2014. This portal provides a forum for the articulation, storage, consultation and publication of information on the investment of resources in public works. Its ultimate aim is to promote social control and citizen-driven accountability by providing reliable and timely information that is useful for analysing and monitoring resources invested in public works.

Mechanisms for integrity in the public sector (Table 4.2, key element F)

Eight out of ten peer SAIs have looked at the design of anti-corruption or anti-fraud frameworks through their work.

8/10

Of peer SAIs have looked at:

The design and quality of anti-corruption and anti-fraud frameworks at a whole-of-government level.

Examples of SAI work in this area include:  In line with its 2015 audit programme, Poland’s SAI, Najwyższa Izba Kontroli (NIK), is in the process of planning an audit of anti-fraud and anti-corruption activities across the entire public sector. The government's anti-corruption programme (2014-2019) is a major element of the national anti-corruption policy strategy and aims to reduce corruption by strengthening prevention and education in both society and public administration and increasing efficiency towards fighting corruption-related crime. The planned audit will seek to reveal whether performance indicators tailored in the governmental programme have been achieved, how anti-corruption mechanisms have been strengthened, and how the co-ordination of related activities amongst public entities has been enacted. The audit will encompass 13 ministries and central institutions and is expected to be completed in the first quarter of 2016.2

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