Strengthening Audit Accountability
Unleashing the Potential of Public Audits
Nearly every country in the world has a functioning supreme audit institution (SAI) that is mandated to check the legality and accuracy of public accounts and to report their findings to drive improvements. SAIs have one of the toughest jobs in government: ensuring that powerful politicians, officials and institutions are held accountable. Recent case studies commissioned by the International Budget Partnership (IBP) in Argentina, India and the Philippines demonstrate how SAIs can positively impact public finance accountability and the lives of citizens.
The Audit Accountability Initiative
We are exploring how strategic engagement between key oversight actors from within and outside government can prompt action on public audit findings that are currently being ignored. The initiative operates at the country and international level, providing technical and strategic support for collective action on audits of public concern.
Engaging current and former Auditors General and leaders of watchdog groups, the initiative focuses on countries where there are already interactions between SAIs and civil society on audit issues and a conducive environment, good quality SAI audit reports and civil society organizations that have a track record or capacity to promote accountability surrounding the use of public resources in their countries.
This work will help us to better understand what types of new and strengthened relationships can be developed among accountability actors, what strategies most effectively spur remedial action by governments, and how these strategies can be replicated by audit institutions and civil society in other countries seeking to enhance audit impact.
For more information, please contact Claire Schouten at [email protected].
In partnership with the INTOSAI Development Initiative (IDI), IBP has released the first ever comprehensive look – All hands on deck: Harnessing accountability through external public audits – at the strength of audit and oversight systems at a time when supreme audit institutions are under enormous pressure to ensure governments are effective stewards of COVID-19 emergency spending. Watch the recording of the November 17 launch event for the report.
The Asociacion Civil Por la lgualdad y la Justicia (ACIJ) engages with a coalition of civil society organizations to advocate for implementation of SAI recommendations to better prevent, diagnose and treat Chagas disease, which affects 1.5 million people, especially those with modest means.
Freedom Forum is collaborating with the country’s SAI to improve the management and accountability in local development projects, including road, water and sanitation works.
A coalition of civil society organizations led by the Wajibu Institute collaborates with the country’s SAI to push for rehabilitation of dilapidated school infrastructure that has left 4 million children without adequate classrooms.
SEND Ghana is advocating for government action in response to audit reports identifying accountability and coordination challenges in the national program that feeds school children. They are also working with the Peasant Farmers Association to advocate for an audit of procurement practices in the fertilizer-subsidy program.
The Budget Advocacy Network is working with the SAI to address inadequate water, sanitation and hygiene facilities in schools. Such problems increase the risk of disease and reduce the likelihood that children—especially girls—will attend school.
- Strengthening audit accountability features in the INTOSAI University’s Public Sector Auditing and Evolution of Governance Practices During and Post Emergency course
- SAI-civil society cooperation webinars organized by the INTOSAI Capacity Building Committee features the AAI
- Our strategic partnership with the INTOSAI Development Initiative to advocate for independent and effective SAIs
- Philippines’ Commission on Audit Key to Unearthing “Pork Barrel” Scandal
- Is India’s Ministry of Coal Effective in Supporting Coal Production? The Comptroller and Auditor General’s Audit of the Coal Industry
- Accountability for Safe Train Service in Argentina
- Enhancing Accountability Through Audits: Lessons From Collaborations Between Supreme Audit Institutions And Civil Society Organizations – INCOSAI Journal
- Citizens, Civil Society and Auditors: COVID-19 requires an “ecosystem” approach to accountability – Open Budgets Blog
- Finally, the time is ripe for SAI-civil society collaboration – Open Budgets Blog
- Strengthening the Accountability Ecosystem: Strategic Approaches to Leveraging Audits for Accountability – Politics, Governance and Development
- The Rise of the Activist Auditor – Open Budgets Blog
- Accountants With Opinions: How Can Government Audits Drive Accountability? – Open Budgets Blog
- Shackled Auditors, Toothless Legislatures: Why Government Oversight is Unable to Deliver Budget Accountability – Open Budgets Blog
- All hands on deck: Harnessing accountability through external public audits
- Civil Society and Public Auditors Join Forces to Combat Corruption and Inefficiency – IBP impact story
- The Impact of Audits in Argentina, India and the Philippines
- Audit Analysis and Engagement
- AAI webinar – Remarks by Nepal’s Auditor General, Honorable Tanka Mani Sharma Dangal (June 2020)
- Accountability System in Nepal’s Public Sector and Developments Regarding the User Committee Audit – Nepal’s Deputy Auditor General Mr. Ramu Prasad Dotel
- Advancing audit accountability – Audit Service Sierra Leone (June 2020)
- Audit accountability implications of COVID-19 – Argentina (June 2020)
- INTOSAI Capacity Building Committee webinar – overview, recordings and presentations (June 2020)
- Auditing preparedness for the implementation of the Sustainable Development Goals – SAI Leadership and Stakeholder Meeting (July 2019)
- Advancing Audit Accountability Meeting synthesis note – Nepal (December 2019)
- Advancing Audit Accountability Meeting Synthesis Note (September 2018)
- SAI Leadership and Stakeholder Meeting “Contributions of Supreme Audit Institutions to the 2030 Agenda and Sustainable Development Goals” (International Budget Partnership remarks here) (July 2018)