Discussion Note on Strengthening the Parliament and Supreme Audit Institution Relationship to Enhance External Audit Performance in the Western Balkans

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作者：

World Bank

来源地址：

http://hdl.handle.net/10986/33628

关键词：

FINANCIAL ACCOUNTABILITY;  ACCOUNTING AND AUDITING;  PUBLIC FINANCIAL MANAGEMENT;  ROLE OF PARLIAMENT;  GOVERNANCE;  PUBLIC SECTOR REFORM;  BUDGET PROCESS;  PUBLIC FINANCE;  PARLIAMENTARY OVERSIGHT;  AUDIT;  BUDGET EXECUTION;  AUDIT INSTITUTION;  Report;  Rapport;  Informe; 

年份：

2020

出版地：

Washington,USA

语种：

English

摘要：

The World Bank has been collaborating with finance, budget, and public accounts committees in the Western Balkans as part of a knowledge partnership focusing on strengthening financial oversight practices. Despite some gains in external auditing performance, the region continues to underperform when it comes to legislative scrutiny of audit reports. Therefore, the knowledge partnership includes a focus on how finance, budget, and public accounts committees discharge their responsibilities to scrutinize government performance using the audit reports produced by Supreme Audit Institutions (SAIs) in the region. The network of the SAIs of European Union (EU) candidate countries and potential candidates and the European court of auditors has identified the working relationship between SAIs and parliaments as a critical component for effective external audit. This discussion note is intended as a primer for dialogue between parliaments, SAIs, and practitioners on how to better define and strengthen the relationship between the external audit and legislative scrutiny stakeholders. It outlines the context and challenges, and also frames some questions that can help stakeholders reflect on the existing and aspirational nature of the relationship. The discussion note proceeds in five parts. First, the context for the discussion is outlined. Second, the accountability relationship between SAIs and parliaments is explored. Third, the main challenges for effective external audit and financial oversight is reviewed. Fourth, global and regional external audit benchmarks will be detailed. Finally, the challenges for the Parliament-SAI relationship in the Western Balkans will be examined and discussion questions framed around three areas of mutual interest for SAIs and parliaments - SAI independence; examination of the audit reports by the parliament; and follow-up on recommendations based on the audit reports.