Anti-corruption et intégrité dans le secteur public

Accountable Governance




Accountable governance refers to the collective responsibility of officials to preserve the public’s trust in government by delivering on policy outcomes and safeguarding taxpayer funds. Accountable governance involves systems and coordinated actions through which the public sector ensures the effectiveness, efficiency and economy of public expenditure. It relies on tools that promote value-for-money, integrity and transparency in government, such as external control, internal control, sanctions, and enforcement. These tools create an enabling environment for greater accountability and improved governance.

Accountable governance is not the responsibility of one institution, but many entities and individuals across all branches of government – the legislature, the judiciary and the executive. This includes supreme audit institutions (SAIs), internal control bodies, the Centre of Government, line ministries, law enforcement, and prosecutorial bodies, to name a few.  

Internal control processes are used to ensure that operations are efficient, effective and in line with established laws.
External audit functions, or Supreme Audit Institutions, oversee how government spend public money and assesses whether spending provides value to citizens.

Effective internal control processes and independent external audit institutions are critical to making sure that governments are operating in an optimal way, without waste or fraud, to deliver the policies and programmes that benefit citizens.

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The OECD works with OECD-member countries, key partners and non-member countries on accountable governance through its reviews of accountability institutions, such as SAIs, as well as broader systems of accountability.




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