E-guide On Participatory Audit

The Basics of Supreme Audit Institutions-Citizen Engagement

  1. Module 01
  2. International Legal Framework

Global initiatives supporting SAI-Citizen engagement

The purpose of the majority of global initiatives is to convene leaders and seek to implement innovative solutions to identified challenges. In the context of SAIs, global initiatives can serve as mechanisms to help governments systematically integrate citizen engagement in the oversight of public finances. Global initiatives provide entry points for citizen engagement and help to create an enabling environment for those activities by both promoting dialogue that addresses that topic and ensuring coordination and knowledge exchange between internal and external stakeholders that are committed to transparency and accountability. The potential of global initiatives is to leverage international norms to advance national agendas regarding citizen engagement throughout the audit cycle.

The Open Government Partnership (OGP) and SAIs
Global Initiative for Fiscal Transparency (GIFT)

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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”.