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ISBN: 0136493858 Year: 1997 Publisher: Englewood Cliffs (N.J.): Prentice Hall
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ISBN: 9264422277 Year: 2022 Publisher: Paris : OECD Publishing,
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The impact of the work of supreme audit institutions (SAIs) largely depends on the ability and willingness of the audited entities to implement the changes suggested in the audit reports issued by the SAIs. Applying behavioural insights (BI) can help SAIs promote the uptake of their audit reports and recommendations. BI is a perspective based on psychology, cognitive science, and social science that takes into account how humans actually make choices, and can be used to help design better policies. The report analyses how the SAI of Chile, the Comptroller General of the Republic (CGR), produces audit reports and monitors their follow-up. Based on this analysis, the report identifies and discusses challenges hampering the timely follow-up and identifies opportunities to use behavioural insights to address them. Ultimately, a behaviourally informed review of the auditing and follow-up process could help significantly improve the added value of the CGR's work and thus the effectiveness and efficiency of the public administration in Chile.
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ISBN: 9264901108 Year: 2022 Publisher: Paris : OECD Publishing,
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This report explores ways for Mexico's supreme audit institution, Auditoría Superior de la Federación (ASF), to strengthen its use of analytics. While the report focuses on the use of data to enhance the detection of integrity risks, it also recognises the implications of better analytics for the ASF's broader digital transformation strategy. It offers a range of proposals for enhancing ASF's data governance and embedding analytics into strategic initiatives. It also looks at building ASF's analytics capacity, including addressing integrity considerations through better co-ordination, digital skills development and nurturing a data-centric culture.
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Year: 1986 Publisher: Washington : U.S. G.P.O.,
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Year: 2006 Publisher: Washington, D.C. : U.S. Government Accountability Office,
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Year: 2006 Publisher: Washington, D.C. : GAO,
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In its role as the nation's tax collector, the Internal Revenue Service (IRS) has a demanding responsibility in collecting taxes, processing tax returns, and enforcing the nation's tax laws. Since GAO's first audit of IRS's financial statements in fiscal year 1992, a number of weaknesses in IRS's financial management operations have been identified. In related reports, GAO has recommended corrective action to address those weaknesses. Each year as part of the annual audit of IRS's financial statements, GAO not only makes recommendations to address any new weaknesses identified but also follows up on the open weaknesses GAO identified in previous years' audits. The purpose of this report is to assist IRS management in tracking the status of audit recommendations and actions needed to address them.
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Year: 1970 Publisher: Paris: Dunod,
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