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Supreme Audit Institutions
Accountability for Development
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Publisher:
2013
Summary
Concepts such as Good Governance, Good Financial Governance and accountability have become increasingly significant in the international discussion. Supreme Audit Institutions are key pillars of accountability and Good Governance. They are important actors on the national level, as well as in the international development discourse.
This volume of essays highlights the current international discussion and furnishes the reader with a wealth of information about ways in which the external audit function can contribute to Good Governance. It will provide the reader with fresh insights, inspiring suggestions, and ideas.
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Bibliographic data
Edition
1/2013
Copyright Year
2013
ISBN-Print
978-3-8487-1071-3
ISBN-Online
978-3-8452-5185-1
Publisher
Nomos, Baden-Baden
Language
English
Pages
280
Product Type
Edited Book
Table of contents
ChapterPages
Titelei/Inhaltsverzeichnis No access Pages 1 - 11
List of Contributors No access Pages 12 - 33
The Significance of the Resolution of the UN General Assembly on SAI Independence for the Development of Transparency, Accountability and Efficiency in the Public Sector No access Pages 34 - 49
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Capacity Development and Supreme Audit Institutions: GIZ’s Approach No access Pages 50 - 67
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Closing the Accountability Gap: Audit Agencies as Partners and Advisors of Parliaments in the Oversight of the Budget Process No access Pages 68 - 90
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Supreme Audit Institutions as Accountability Arrangements ‑ Why Independent External Public Auditing Thrives in Some Countries and Fails in Others No access Pages 91 - 131
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Interaction between Supreme Audit Institutions and Citizens: Developments, Lessons Learnt and Challenges Regarding Citizen Participation in Public Sector Auditing in Latin America No access Pages 132 - 153
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Transparency, Participation and Accountability in Public Oversight: Advancing Latin American SAIs Agenda at the Subnational Level No access Pages 154 - 177
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World Bank Support for Supreme Audit and other Accountability Institutions No access Pages 178 - 206
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Supreme Audit Institutions as Social Informants No access Pages 207 - 215
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Portal Environmental Auditing – Pivotal for Sustainable Development No access Pages 216 - 229
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INTOSAI for Peer Reviews – Capacity Building and Accountability Tool No access Pages 230 - 244
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Strengthening Institutional Performance through the Supreme Audit Institutions Performance Measurement Framework (SAI PMF) No access Pages 245 - 253
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Capacity Development for SAIs – towards Accountability in Public Administration No access Pages 254 - 271
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Results of Capacity Development in a Supreme Audit Institution: The case of Mozambique No access Pages 272 - 280
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