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Supreme Audit Institutions
Accountability for Development
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Publisher:
28.11.2013
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
Publication year
2013
Publication date
28.11.2013
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 Josef Moser
Capacity Development and Supreme Audit Institutions: GIZ’s Approach No access Pages 50 - 67 Barbara Dutzler
Closing the Accountability Gap: Audit Agencies as Partners and Advisors of Parliaments in the Oversight of the Budget Process No access Pages 68 - 90 Carlos Santiso
Supreme Audit Institutions as Accountability Arrangements ‑ Why Independent External Public Auditing Thrives in Some Countries and Fails in Others No access Pages 91 - 131 Katharina Noussi
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 Luis Fernando Velásquez Leal
Transparency, Participation and Accountability in Public Oversight: Advancing Latin American SAIs Agenda at the Subnational Level No access Pages 154 - 177 Michael Castro, Carolina Cornejo, Andrew Lyubarsky
World Bank Support for Supreme Audit and other Accountability Institutions No access Pages 178 - 206 Clay G. Wescott
Supreme Audit Institutions as Social Informants No access Pages 207 - 215 Juan Manuel
Portal Environmental Auditing – Pivotal for Sustainable Development No access Pages 216 - 229 Alar Karis
INTOSAI for Peer Reviews – Capacity Building and Accountability Tool No access Pages 230 - 244 Annamaria Vizikova, Imrich Gál
Strengthening Institutional Performance through the Supreme Audit Institutions Performance Measurement Framework (SAI PMF) No access Pages 245 - 253 INTOSAI-Donor Secretariat
Capacity Development for SAIs – towards Accountability in Public Administration No access Pages 254 - 271 INTOSAI Development Initiative
Results of Capacity Development in a Supreme Audit Institution: The case of Mozambique No access Pages 272 - 280 Carlos Mauricio Cabral Figueiredo
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