E-guide On Participatory Audit

The Basics of Supreme Audit Institutions-Citizen Engagement

  1. Module 01
  2. Understanding Each Other Better
  3. An Approach to SAI's

AUDIT 101: SAIs’ mission, structure, mandate, and various models

Ex-Ante & Ex-Post Auditing

Molded by different institutional arrangements, SAIs vary in terms of their features and functions. Whereas some oversight agencies are collegiate bodies, others respond to a monocratic structure. Similarly, fiscal control can occur before (ex-ante) or after (ex-post) the acts of the administration take place.

Ex-ante auditing verifies the legality of administrative actions before they are implemented, thereby acting as a potential veto on administrative discretion and placing its focus on mismanagement prevention. Over the past few years, SAIs have begun to move away from pre-audit work or reduce its importance in comparison to ex-post auditing.

Ex-post auditing examines government undertakings, operations, programs, and activities after their implementation, leading to corrections and even punishment for wrongdoing. Performance audits are exclusively ex-post, and they have been the general trend of the past few years, encompassing a stronger emphasis on accountability with managerial objectives rather than solely focusing on compliance with legal regulations.

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Bibliography

TPA Initiative – ACIJ (2011): “Diagnostic Report on Transparency, Citizen Participation and Accountability in Supreme Audit Institutions of Latin America”

TPA Initiative – ACIJ (2013): “Audit Institutions in Latin America. Transparency, Citizen Participation and Accountability Indicators”.

Cornejo, C., Guillan, A. & Lavin, R. (2013): “When Supreme Audit Institutions engage with civil society: Exploring lessons from the Latin American Transparency Participation and Accountability Initiative”, U4 Practice Insight Nº5, Bergen, U4 Anti-Corruption Resource Centre - Chr. Michelsen Institute.

O´Donnell, Guillermo (2001): “Horizontal. Accountability: The legal institutionalization of mistrust”, Buenos Aires, PostdataN°6, pp. 11-34.

OECD (2013): “Citizen Engagement and Supreme Audit Institutions” (Stocktaking Report: DRAFT).

UN (2013): “Citizen Engagement Practicesby Supreme Audit Institutions”, Compendium of Innovative Practices of Citizen Engagementby Supreme Audit Institutions for Public Accountability.

INTOSAI (2013): “The Value and Benefits of Supreme Audit Institutions – making a difference to the lives of citizens”,ISSAI 12.

INTOSAI (2013): “Beijing Declaration”.

OLACEFS (2013): “The Santiago Declaration”.

INTOSAI (2010):“Principles of transparency and accountability”,ISSAI 20.

INTOSAI (2010):“Principles of Transparency and Accountability - Principles and Good Practices”, ISSAI 21.

INTOSAI (2007): “The Mexico Declaration on SAI Independence“, ISSAI 10.

OLACEFS (2009): “Asuncion Declaration”.

INTOSAI (1977): “Lima Declaration”.

UN (2011): Resolution A/66/209 “Promoting the efficiency, accountability, effectiveness and transparency of public administration bystrengthening supreme audit institutions”.

UN (2003): “United Nations Convention against Corruption”.