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 administration. The review explores how the CGR’s audit assignments could be adjusted to enhance the institution’s impact on good public governance, and how it could further leverage knowledge gathered through existing and new audit assignments to deliver additional value to its diverse range of stakeholders.
Table of contents:
Acronyms 15 Executive summary 17 Assessment and recommendations 21 Chapter 1. Chile’s supreme audit institution 41 -Introduction 42 -Leadership and organisational structure 43 -Mandate, mission and functions 47 -Independence 73 -Conclusions 80 -Annex 1.A1. Comptrollers-General of the Republic of Chile, 1927-2013 84 -Annex 1.A2. Appointment, tenure and salaries of supreme audit institutions’ leadership in Chile and selected countries 85 -Annex 1.A3. Organisational independence of supreme audit institutions’ leadership in Chile and selected countries 87 -Annex 1.A4. Safeguards for the removal of supreme audit leadership in Chile and selected countries 88 -References 89 Chapter 2. Supporting strategic agility and rebuilding trust in government 93 -Introduction 94 -Modernisation of the state and its impact on the Office of the Comptroller General of the Republic 95 -Leveraging ex ante control of legality and ex ante audit to incentivise good governance 105 -Focusing ex post audit on reliability of information 120 -Providing added value products and counsel 130 -Developing products that communicate good practice identified through audit assignments as input into the development of management frameworks 135 -Conclusions 138 -Annex 2.A1. Decrees and resolutions subject to toma de razón and those exempt from toma de razón by the Office of the Comptroller General of the Republic 144 -Annex 2.A2. Public sector entity and consolidated government year-end reports in Chile and selected countries 148 -References 153 Chapter 3. Fostering strategic agility in Chile’s Office of the Comptroller General 159 -Introduction 160 -Fostering strategic sensitivity of the evolving external environment and societal demands 161 -Enhancing operational agility in order to effectively respond to emerging issues and expectations 178 -Conclusions 199 -Annex 3.A1. Participation of the supreme audit institutions of Chile and selected countries in INTOSAI bodies 201 -Annex 3.A2. Office of the Comptroller General of the Republic’s human resource management competencies 203 -References 205 Chapter 4. Engaging Chile’s supreme audit institution’s stakeholders throughout the audit cycle 211 -Introduction 212 -Engaging auditees to develop a constructive working relationship 213 -Engaging with internal audit to support effective and efficient audit and non-audit assignments 221 -Communicating with stakeholders other than auditees and internal audit 229 -Consulting and facilitating participation with stakeholders other than auditees and internal audit 240 -Conclusions 250 -References 255 Chapter 5. The Chilean Comptroller General Office’s work in prioritising and ensuring the quality of individual audits 259 -Introduction 260 -Prioritising ex post audit engagements; audit programming and the audit process 260 -Ensuring quality in ex post audit engagements 275 -Conclusions 291 -References 294 Chapter 6. Enhancing the transparency and performance of Chile’s supreme audit institution 295 -Introduction 296 -Increasing transparency of institutional responsibilities and assignments 297 -Measuring performance 314 -Conclusions 327 -Annex 6.A1. Examples of performance goals used by the Office of the Comptroller General of the Republic 335 -Annex 6.A2. Indicators reported in the annual report of the Office of the Comptroller General of the Republic 341 -References 348