Supreme audit institutions can contribute to promoting substantial improvements in public management. In Colombia, the Office of the Comptroller General of the Republic (CGR) has implemented a new preventive and concomitant control function that identifies risks while projects and budgets are...

The impact of the work of supreme audit institutions (SAIs) largely depends on the ability and willingness of the audited entities to implement the changes suggested in the audit reports issued by the SAIs. Applying behavioural insights (BI) can help SAIs promote the uptake of their audit...

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...

This review focuses on advancing the performance-management vision of the Comptroller General of the Republic of Chile (Contraloría General de la Republica, CGR) with a view to enhance the relevance and positive impact of its work on accountability and decision making within the public...

Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking state. This report assesses the role of Brazil's SAI – the Federal Court of Accounts (Tribunal de Contas da União or TCU) – in enhancing accountability and informing...

This report presents the findings and recommendations of the OECD review of Mexico’s national auditing system, with a focus on the Auditoria Superior de la Federación (ASF), the supreme audit institution. Reforms in Mexico have revamped the country’s institutional architecture and created...

Brazil’s Federal Court of Accounts, the Tribunal de Contas da União (TCU), is seeking to go beyond its traditional oversight role and help improve policy formulation, implementation and evaluation. This report identifies ways TCU can achieve this by applying principles of good governance to...

This report is a progress review on the implementation of key OECD recommendations made in the 2014 Public Governance Review of the Office of the Comptroller General of Chile (the CGR). It takes stock of the CGR’s recent activities in key areas – stakeholder engagement, support to internal...

This report explores ways for Mexico’s supreme audit institution, Auditoría Superior de la Federación (ASF), to strengthen its use of analytics. While the report focuses on the use of data to enhance the detection of integrity risks, it also recognises the implications of better analytics...

To support Mexico’s supreme audit institution, the ASF (Auditoría Superior de la Federación), in fulfilling its mandate, this report analyses good practices in OECD countries for incorporating governance issues into public works audits. It provides examples and assesses different strategic...