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OECD Review of Chile’s Supreme Audit Institution


Chiles Supreme Audit Institution

This review focuses on advancing the performance-management vision of the Comptroller General of the Republic of Chile with a view to enhance the relevance and positive impact of its work on accountability and decision making within the public administration.


Chile's supreme audit institution (SAI) -- Contraloría General de la República de Chile or CGR is at the forefront of an evolution of Supreme Audit Institutions and has undertaken ambitious initiatives for institutional strengthening, capacity development, transparency and citizen participation. The CGR has introduced strategic planning, restructured its workforce and become an exemplary institution with respect to transparency within the Chilean public sector.

The CGR recognises its crucial role in contributing to good public governance, and has undertaken this OECD review to build on the momentum – to support ongoing initiatives and to maximise the positive impact of its work on enhancing good public governance, to improve accountability and the quality of government decision-making. The CGR has the opportunity to further strengthen its solid reputation to position itself as a leader – providing objective and credible information that is widely recognised as useful for addressing challenges to good public governance. The review explores how the CGR’s audit assignments could be adjusted to enhance the institution’s impact on good public governance, and how it could further leverage knowledge gathered through existing and new audit assignments to deliver additional value to its diverse range of stakeholders.


This OECD review, and its associated recommendations, was made possible through close collaboration with the CGR and consultation with stakeholders from the Legislature, the Executive, the business community and civil society. The analysis considers existing international guidance and incorporates the expertise and support of 12 peer SAIs in both OECD member and non-member countries. More broadly, this OECD review demonstrates how a leading SAI can continue to be a relevant source of objective and credible information and a model institution for accountability and independence in a complex policy environment.


Table of Contents

Executive summary
Assessment and recommendations
Chapter 1. Chile’s supreme audit institution
Chapter 2. Supporting strategic agility and rebuilding trust in government
Chapter 3. Fostering strategic agility in Chile’s Office of the Comptroller General
Chapter 4. Engaging Chile’s supreme audit institution’s stakeholders throughout the audit cycle
Chapter 5. The Chilean Comptroller General Office’s work in prioritising and ensuring quality of individual audits
Chapter 6. Enhancing the transparency and performance of Chile’s supreme audit institution


How to obtain this publication

The complete edition of the Public Governance Review of Chile’s Supreme Audit Institution will be available from:
• OECD iLibrary online library for subscribing institutions
• OECD Online Bookshop
• Order from your local distributor
• Government officials with accounts (subscribe) can go to the "Books" tab on OLIS
• Accredited journalists, password required


Launch of the publication

• The publication was presented to the Comptroller General on 22 April 2014.


For further information please contact the OECD Public Sector Integrity Division at


Further information and other public governance work on Chile

Corporate Governance in Chile (2010)
Evaluating Laws and Regulations: The Case of the Chilean Chamber of Deputies (2012)
OECD Urban Policy Reviews, Chile (2013)
OECD Territorial Reviews: Antofagasta, (2013)


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