Anti-corruption and integrity in the public sector

External Audit – Supreme Audit Institutions

 

An independent and professional Supreme Audit Institution (SAI) is an important actor in a country’s accountability chain. It is a government entity whose external audit role is established by the constitution or supreme law-making body.

SAIs are traditionally known for their oversight of public expenditure, which remains a core part of the audit portfolio.  SAIs undertake:

  • financial audits to assess the reliability and accuracy of public entities’ financial reporting and,
  • compliance audits to assess a public entities’ compliance with its governing authorities.

But the role of SAIs is evolving, as they are increasingly taking a broader, more comprehensive view on reliability, effectiveness, efficiency and economy of policies and programmes. 

 

OECD AUDITORS ALLIANCE

The Auditors Alliance is a unique forum for public sector internal and external auditors to share insights and expertise on their audit practices.


‌‌Cover - Supreme Audit Institutions and Good Governance

SUPREME AUDIT INSTITUTIONS AND GOOD GOVERNANCE

This report maps the activities of ten leading Supreme Audit Institutions (SAIs) in Brazil, Canada, Chile, France, Korea, the Netherlands, Poland, Portugal, South Africa and the United States. In particular, it looks at how these SAIs assess key stages of the policy cycle as well as resulting policies and programmes. SAIs have untapped potential to go beyond their traditional oversight role and contribute evidence for more informed policy-making.

OECD REVIEWS OF COUNTRY SAIS

 

 

MORE OECD REPORTS ON SAIS and EFFECTIVE INSTITUTIONS

 

OECD RELATED WORK


OECD’S WORK WITH SUPREME AUDIT INSTITUTIONS

 

The OECD is collaborating with SAIs from around the world to strengthen their positive impact on accountability and governance. This is done through the provision of objective and relevant information on government expenditure and, increasingly, performance. Through individual SAI co-operation as well as internationally comparative studies, the OECD is supporting SAIs in aligning their activities with internal strategic considerations and with broader governance challenges in their audit environment.

In addition to publishing work on public sector audit, the OECD has engaged with public sector audit representatives in international fora and training sessions, and with international organisations and subcommittees working on audit-related control.

Supreme Audit Institutions of OECD member countries may differ by name, model or mandate.