Supreme Audit Institutions and Good Governance

Oversight, Insight and Foresight

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. The report provides examples and case studies of SAIs’ activities that consider and support the integration of international good practices into policy and programme formulation, implementation and evaluation. It provides guidance for SAIs seeking to engage in oversight, insight and foresight, taking into account the SAI’s internal strategy as well as policy challenges and actors in the external environment.

Published on September 29, 2016Also available in: Spanish, French

In series:OECD Public Governance Reviewsview more titles


Acronyms and Abbreviations
Executive summary
Supreme Audit Institutions' input into the policy cycle
Supreme Audit Institutions' input into policy formulation
Supreme Audit Institutions' input into policy implementation
Supreme Audit Institutions' input into policy evaluation and oversight
Powered by OECD iLibrary