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External Oversight: External Audit



International Good Practices and Reference Models

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Guidance and Tips

How to Note - Working with Supreme Audit Institutions (Published by the Department for International Development): The purpose of this paper is to provide guidance on ways in which country offices can support SAIs to increase their impact.  It covers three main areas: understanding the wider reform context in which the SAI operates; evaluating the SAI’s current situation; and practical suggestions for supporting SAI reform.    

Guide on Building Capacity in SAIs: This guide is prepared by the UK National Audit Office to help all SAIs assess its current state of development and identify the strategic steps it needs to take to build its capacity. The Guide covers practices of capacity building of a range of SAIs from around the world and introduces available capacity assessment models.           

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Country Case Studies and Lessons Learnt

Designing Change in Public Financial Management - Lessons from Pakistan (Produced by the World Bank): This note explains the lessons learned from the Project to Improve Financial Reporting and Auditing (PIFRA) in Pakistan from its initial decision to modernize its accounting and auditing functions and establishing an independent audit function.

Eyes wide shut? The politics of autonomous audit agencies in emerging economies (Written by Carlos Santiso, DFID): This paper models and measures the effectiveness of AAAs in Latin America, developing an index to evaluate their performance, and assesses their reform over time. It examines the cases of Argentina, Brazil and Chile, which illustrate the three models of AAA and three distinct trajectories of reform (or lack thereof).

Strengthening Public Financial Management in Cambodia: This document credits the assistance of the Asian Development Bank with modernizing two key components of Cambodian PFM: fiscal management and audit.

Expanding Collaboration Between Public Audit Institutions and Civil Society: In this paper Center for Budget and Policy Priorities presents brief overviews of innovative civil society and SAI practices adopted in six countries (India, South Africa, the Philippines, Argentina, South Korea, and Mexoco) that were represented at an IBP audit conference in Manila that brought together representatives of civil society organizations and officials from public audit institutions. The overviews are followed by an analysis of the opportunities that are available for increasing collaboration between civil society organizations and national public audit institutions – as well as the challenges that these working relationships will generate. Finally, the paper discusses the steps that could be taken to mitigate these challenges and raise the profile and acceptance of participatory audit practices.

The Accountability Function of Supreme Audit Institutions in Malawi, Uganda, and Tanzania (Produced by Chr. Michelsen Institute):This study compares the supreme audit institution in Malawi, Uganda and Tanzania. It compares the institutional capabilities of the audit institutions, linked to the institutions’ mandate, capacity and autonomy. The report also assesses the relational resources of SAI, through their interactions with parliament, civil society, and the donor community.

Other Reference Materials

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