Chile's Supreme Audit Instituti - Nieizviestnyi

Foreword
Acknowledgements
Table of contents
Acronyms
Executive summary
Assessment and recommendations
	Introduction
	Strategic Level
	Supporting strategic agility and rebuilding trust in government
	Fostering strategic agility in the CGR
	Operational Level
	Engaging stakeholders throughout the audit cycle
	Prioritising and ensuring the quality of individual audit engagements
	Putting it all together: the cross-cutting supporting framework
	Enhancing the transparency and performance of the CGR
	Notes
	References
Chile’s supreme audit institution
	Introduction
	Leadership and organisational structure
	Mandate, mission and functions
	Independence
	Conclusions
	Notes
	Annex 1.A1. Comptrollers-General of the Republic of Chile, 1927-2013
	Annex 1.A2. Appointment, tenure and salaries of supreme audit institutions’ leadership in Chile and selected countries
	Annex 1.A3. Organisational independence of supreme audit institutions’ leadership in Chile and selected countries
	Annex 1.A4. Safeguards for the removal of supreme audit leadership in Chile and selected countries
	References
Supporting strategic agility and rebuilding trust in government
	Introduction
	Modernisation of the state and its impact on the Office of the Comptroller General of the Republic
	Leveraging ex ante control of legality and ex ante audit to incentivise good governance
	Focusing ex post audit on reliability of information
	Providing added value products and counsel
	Developing products that communicate good practice identified through audit assignments as input into the development of management frameworks
	Conclusions
	Notes
	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
	Annex 2.A2. Public sector entity and consolidated government year-end reports in Chile and selected countries
	References
Fostering strategic agility in Chile’s Office of the Comptroller General
	Introduction
	Fostering strategic sensitivity of the evolving external environment and societal demands
	Enhancing operational agility in order to effectively respond to emerging issues and expectations
	Conclusions
	Annex 3.A1. Participation of the supreme audit institutions of Chile and selected countries in INTOSAI bodies
	Annex 3.A2. Office of the Comptroller General of the Republic’s human resource management competencies
	References
Engaging Chile’s supreme audit institution’s stakeholders throughout the audit cycle
	Introduction
	Engaging auditees to develop a constructive working relationship
	Engaging with internal audit to support effective and efficient audit and non-audit assignments
	Communicating with stakeholders other than auditees and internal audit
	Consulting and facilitating participation with stakeholders other than auditees and internal audit
	Conclusions
	Notes
	References
The Chilean Comptroller General Office’s work in prioritising and ensuring the quality of individual audits
	Introduction
	Prioritising ex post audit engagements; audit programming and the audit process
	Ensuring quality in ex post audit engagements
	Conclusions
	Notes
	References
Enhancing the transparency and performanceof Chile’s supreme audit institution
	Introduction
	Increasing transparency of institutional responsibilities and assignments
	Measuring performance
	Conclusions
	Notes
	Annex 6.A1. Examples of performance goals used by the Office of the Comptroller General of the Republic
	Annex 6.A2. Indicators reported in the annual report of the Officeof the Comptroller General of the Republic
	References