Tag: monitoring

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Citizen Participation in Monitoring the Decisions of the Federal Court of Accounts: A Path to Transparency and Efficiency in Public Management

In 2023, the Federal Court of Accounts (TCU), the SAI of Brazil, issued 137 decisions containing deliberations for its jurisdictional units. These decisions generated 1,110 items subject to monitoring, including determinations and recommendations. Monitoring the implementation and impact of these deliberations is a process as important as the audits themselves, demanding a considerable effort from the SAI’s resources.

INCOSAI Theme 1 Rapporteur Panel
The Role of Supreme Audit Institutions in Emergency Situations

Understanding and adapting the role of Supreme Audit Institutions (SAIs) in emergency situations became vitally…

Mechanisms to Enhance Community Involvement in Public Sector Audits: Evidence from SAI of Indonesia

BPK enhances the role of the community in public sector audits through three public information services, implemented by the PPID.

SAI New Zealand Publishes New “Good Practice Guidance on Performance Reporting”

In April 2022, SAI New Zealand published good practice guidance on performance reporting to support public organisations in improving how they report to Parliament and the public on their performance.

The Chamber of Accounts of the Republic of Azerbaijan Scores Well on the Open Budget Index for Supreme Audit Institutions

The Open Budget Index (OBI), developed by the International Budget Partnership (IBP), assessed the transparency of budget processes and the availability of budget information to the public. In the 2021 report, the Chamber of Accounts of Azerbaijan scored well in several categories.