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Anti-corruption and integrity in the public sector

Supreme Audit Institutions and Good Governance

 

The OECD is engaged with the Supreme Audit Institution of Brazil – the Tribunal de Contas da União (TCU)-  in an international study to explore how Supreme Audit Institutions contribute to good governance. The research is based on the premise that Supreme Audit Institutions (SAI) are critical to  supporting key functions of government needed for developing and delivering better policies and programmes in the 21st century.


This 3-phase study relies on the expertise and insight of 12 peer SAI's from Canada, Chile, France, India, Korea, Mexico, the Netherlands, Poland, Portugal, South Africa, the United States and the European Union. It is supported by international agencies in the field including the International Federation of Accountants (IFAC) and the Institute of Internal Auditors (IIA), and complements the critical work of the International Organisation of Supreme Audit Institutions (INTOSAI) and its regional bodies.


The objective of the study is to inspire and inform ongoing dialogues amongst Supreme Audit Institutions, and between Supreme Audit Institutions and their respective Executive and Legislative branches, on what role Supreme Audit Institutions can play in strengthening accountability and key processes and institutions.

 

The analytical framework 'Partners for Good Governance: Mapping the role of Supreme Audit Institutions'

Phase 1 of this study is an analytical framework exploring the activity of Supreme Audit Institutions in supporting institutions and processes that are key to the development and delivery of policies and programmes through rule-making, resource allocation and use and policy coherence.


The framework outlines various audit activities in support of sound budgetary governance, good regulatory policy and governance, strategic and agile Centres of Government and effective internal control mechanisms, that may be considered relevant and useful in the specific country context.

 

English version | Executive summary

Versión española | resumen ejecutivo

  Supreme Audit Institution - Book Cover

 

To follow:

  • Phase 2 (2014-2015) – comparative data, case studies and identification of good practices.

  • Phase 3 (2015-2016) – comprehensive assessment of the Brazilian context.

Contact:

For more information about the ongoing study, please contact Alison McMeekin

 

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