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’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 id 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 and control.

Supreme Audit Institutions of OECD member countries may differ by name, models and mandates. 

 

SUPREME AUDIT INSTITUTIONS AND GOOD GOVERNANCE

‌‌‌‌‌‌‌‌Cover SAI report © Brocreative/Shutterstock.com‌‌

Report mapping how 10 leading SAIs are assessing key stages of the policy cycle and its outcomes, building on the experience of Brazil, Canada, Chile, France, Korea, the Netherlands, Poland, Portugal, South Africa and the US. 

CHILE REVIEW

Trust - Chile

Chile’s Supreme Audit Institution: Enhancing Strategic Agility and Public Trust

BRAZIL REVIEW

Audit - Brazil

Brazil’s Supreme Audit Institution: The Audit of the Consolidated Year-end Government Report

GOOD PRACTICES

Audit - DAC DCD

Good Practices in Supporting Supreme Audit Institutions

CITIZEN ENGAGEMENT

Audit - citizens

Supreme Audit Institutions and Citizen Engagement: A Stocktake 

SIGMA

Audit - SIGMA

SIGMA Public finance and audit publications