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Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH

International Organization of Supreme Audit Institutions (INTOSAI) [Eds.]

Supreme Audit InstitutionsAccountability for Development

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Concepts such as Good Governance, Good Financial Governance and accounta-bility have become increasingly significant in the international discussion. Supreme Audit Institutions are key pillars of accountability and Good Governance. They are important actors on the national level, as well as in the international develop-ment discourse.

This volume of essays highlights the current international discussion and furnishes the reader with a wealth of information about ways in which the external audit function can contribute to Good Governance. It will provide the reader with fresh insights, inspiring suggestions, and ideas.

ISBN 978-3-8487-1071-3

BUC_GIZ_1071-3.indd 1 18.11.13 09:38

http://www.nomos-shop.de/22048

Accountability for Development

Supreme Audit Institutions

Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH

International Organization of Supreme Audit Institutions (INTOSAI) [Eds.]

BUT_GIZ_1071-3.indd 3 19.11.13 11:10


1. Edition 2013© Nomos Verlagsgesellschaft, Baden-Baden 2013. Printed in Germany.

This work is subject to copyright. All rights are reserved, whether the whole or part of the material is concerned, specifically those of translation, reprinting, re-use of illustrations, broadcasting, reproduction by photocopying machine or similar means, and storage in data banks. Under § 54 of the German Copyright Law where copies are made for other than private use a fee is payable to »Verwertungsgesellschaft Wort«, Munich.

Die Deutsche Nationalbibliothek lists this publication in the Deutsche Nationalbibliografie; detailed bibliographic data is available in the Internet at http://dnb.d-nb.de.

ISBN 978-3-8487-1071-3

Deutsche Gesellschaft fürInternationale Zusammenarbeit (GIZ) GmbHRegistered OfficesBonn and Eschborn, GermanyFriedrich-Ebert-Allee 4053113 BonnPhone: +49 228 44 60-0Fax: +49 228 4460-17 66

Dag-Hammarskjöld-Weg 1-665760 EschbornPhone: + 49 61 96 79 - 0Fax: + 49 61 96 79 - 11 15Email: [email protected]: www.giz.de

Generalsekretariat der Internationalen Organisation Oberster Rechnungskontrollbehörden (INTOSAI)Dampfschiffstraße 21031 Wien, Austria

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Foreword by Cornelia Richter, GIZ Management Board

Supreme Audit Institutions and democratic development: this combinationis only recently gaining attention in the international development agenda.Given the mutually beneficial relationship between Supreme Audit Institu-tions, on the one hand, and the development agenda, on the other hand,this is surprising.

Allow me in this foreword to share with you the development practicepoint of view: it is essential to engage with SAIs if we strive to assist part-ner countries in their reform efforts towards transparent, accountable, anddemocratic institutions and processes, in short: towards Good Governance.

GIZ as mandated by the German Federal Ministry for Economic Coop-eration and Development has a long standing experience in working with,and supporting, Supreme Audit Institutions in developing countries. Ourapproach is characterized by assisting Supreme Audit Institutions bothtechnically as well as by strengthening their role in the governance contextof their country, in line with INTOSAI standards. In GIZ’s understanding,Supreme Audit Institutions are not only important suppliers of account-ability. They are, by design, in a key position to bridge the gap to the de-mand side for accountability, by engaging with parliaments and citizens toactively use the information that Supreme Audit Institutions are providing.In short, any support to domestic accountability systems would be incom-plete without considering Supreme Audit Institutions – and internationaldevelopment processes such as Paris, Accra, Busan, and recently the post-MDG process increasingly recognize this.

With this viewpoint of development partners in the back of our minds,let me turn to recent developments within the international community ofSupreme Audit Institutions on the question of accountability. There is anotable discourse, as exemplified by a new draft professional standard (IS-SAI) on “Value and Benefits of Supreme Audit Institutions – making adifference to the life of citizens”. With this public acknowledgement andconfirmation that Supreme Audit Institutions should strive to act transpar-ently, better communicate, be accountable for their actions, be relevantthrough their audits and have an impact on the daily realities of citizens,an important transformation of role perception has occurred. Supreme Au-

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dit Institutions have to be praised for actively reaching out and creating anew relationship and dialogue with their stakeholders.

Looking at the bigger picture, it seems as if new strands of discussion,potentially reflecting global events such as Arab Spring or the Open Gov-ernment Initiative, give boost to an old idea: that governments should betransparent, participatory and accountable, i.e. follow the principles ofGood Governance.

The present reader “Supreme Audit Institutions – Accountability of De-velopment” has been heavily influenced by these developments. The read-er draws on contributions from Supreme Audit Institutions, developmentpractitioners, and academia, and discusses the challenges and lessonslearnt to key questions such as: “What practical contributions can SAIsmake to promote Good Governance and a country’s development goals?How can capacity development support SAIs to perform these functions?”

GIZ is very grateful to INTOSAI, and in particular the General Secre-tariat, for their openness to the idea of a joint publication and their invalu-able support. GIZ is also thankful for the support of the German Bun-desrechnungshof and its President Prof. Dr. Dieter Engels throughout thepreparation of this publication. It is my firm conviction that the presentreader will be a successful way of expanding and strengthening this fruit-ful cooperation while at the same time striking new paths.

Foreword by Cornelia Richter, GIZ Management Board

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Foreword by Dr Josef Moser, Secretary General of INTOSAI

Accountability is a cornerstone for the functioning of states and thereforenot only shapes the work of Supreme Audit Institutions (SAIs) but also thework of general government and the citizens’ trust in governmental com-pliance. Because of their control function, SAIs at the same time act aspartners and agents of parliaments, ensuring that money entrusted to thosein government is being spent in keeping with the requirements of econo-my, efficiency and effectiveness, regularity and compliance, as well as inthe interest and for the benefit of the citizens at large. All in all, nationalparliaments are only as strong as their control function; the more account-ability and transparency, the more credibility. Thus, as a pillar of everydemocracy, SAIs play a fundamental role in upholding the principles ofGood Governance, transparency and accountability, and public sector effi-ciency.

The collection “Supreme Audit Institutions – Accountability for Devel-opment” picks up on this important topic and presents a compendium ofexamples for SAIs’ contributions to Good Governance, the achievementof national and international development objectives as well as relatedchallenges and innovative scopes of work. The General Secretariat as aninterface and liaison of INTOSAI is gratified to have been able to con-tribute to this important collection together with the IDI, the INTOSAIWorking Groups on Environmental Auditing, on Public Debt and on theValue and Benefits of SAIs and the Goal 2 Subcommittee: Promote bestpractices and quality assurance through voluntary peer reviews.

The different articles in this publication focus on different aspects ofhow to strengthen institutional efficiency and effectiveness in line withINTOSAI standards and guidelines and the UN General Assembly Resolu-tion A/66/209 in the independence of SAIs. GIZ, as a long-term partner ofSAIs worldwide, consolidates the experiences and perspectives both oftechnical cooperation and SAIs. INTOSAI was founded based on this fun-damental idea of promoting the exchange of ideas, knowledge and experi-ences and strives for a fruitful cooperation and a vivid exchange of experi-ences to give content to its motto “Experientia mutua omnibus prodest”.Therefore, the General Secretariat has welcomed the idea of a joint publi-cation of GIZ and INTOSAI, focused on experiences of Supreme Audit

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Institutions to promote Good Governance and development goals. I amconvinced that the present book, which collects the current state of know-ledge worldwide, will provide guidance and information to a broad audi-ence.

I wish you much pleasure in reading the collection “Supreme Audit In-stitutions – Accountability for Development” and hope that it opens newinsights for you in the field of the work of SAIs and INTOSAI.

Foreword by Dr Josef Moser, Secretary General of INTOSAI

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Foreword by Prof. Dr Dieter Engels, President of theBundesrechnungshof

The development of concepts such as Good Governance, Good FinancialGovernance and accountability has become increasingly significant in theinternational discussion. Since long, these ideas and concepts of coursehave been matters for Supreme Audit Institutions (SAIs), which have di-rectly determined their role within the institutional set-up of government.In addition to clear rules and responsibilities, an effective external auditmust be in place.

The SAIs provide assurance as to whether the executive branch com-plies with these rules and responsibilities and highlight infringements ofthe rules. The SAIs thereby contribute to strengthening accountability andimproving government operations. By acting transparently and credibly,the SAIs can further enhance the value of their contribution. Institutionaland financial independence of the SAIs is an indispensable prerequisite forenabling them to successfully perform their audit function.

These ideas were laid down as early as in 1977 in the Lima Declarationadopted by the International Organization of Supreme Audit Institutions(INTOSAI). The current discussion shows that the Lima Declaration con-tinues to be relevant and deserves its reputation as Magna Charta of exter-nal government auditing. By adopting UN Resolution A/66/209 “Promot-ing the efficiency, accountability, effectiveness and transparency of publicadministration by strengthening supreme audit institutions”, the interna-tional community acknowledged the significance of external audit for fairand effective government, thereby affirming the relevance of the LimaDeclaration. The Bundesrechnungshof, too, feels committed to the re-quirements of Good Governance and, by means of its reports and recom-mendations, fosters the discharge of government functions in accordancewith the principles of the rule of law, efficiency, accountability, trans-parency, and sustainability, taking regard to the concerns of citizens.

This volume of essays highlights the current international discussionand furnishes the reader with a wealth of information about ways in whichthe external audit function can contribute to Good Governance. I hope thatthis work will provide the readers with fresh insights, inspiring valuablesuggestions, and ideas.

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Inhalt

List of Contributors 13

The Significance of the Resolution of the UN General Assembly onSAI Independence for the Development of Transparency,Accountability and Efficiency in the Public Sector 35Josef Moser

Capacity Development and Supreme Audit Institutions: GIZ’sApproach 51Barbara Dutzler

Closing the Accountability Gap: Audit Agencies as Partners andAdvisors of Parliaments in the Oversight of the Budget Process 69Carlos Santiso

Supreme Audit Institutions as Accountability Arrangements ‑ WhyIndependent External Public Auditing Thrives in Some Countriesand Fails in Others 92Katharina Noussi

Interaction between Supreme Audit Institutions and Citizens:Developments, Lessons Learnt and Challenges Regarding CitizenParticipation in Public Sector Auditing in Latin America 133Luis Fernando Velásquez Leal

Transparency, Participation and Accountability in Public Oversight:Advancing Latin American SAIs Agenda at the Subnational Level 155Michael Castro/Carolina Cornejo/Andrew Lyubarsky

World Bank Support for Supreme Audit and other AccountabilityInstitutions 179Clay G. Wescott

Supreme Audit Institutions as Social Informants 208Juan Manuel Portal

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Environmental Auditing – Pivotal for Sustainable Development 217Alar Karis

INTOSAI for Peer Reviews – Capacity Building and AccountabilityTool 231Annamaria Vizikova/Imrich Gál

Strengthening Institutional Performance through the Supreme AuditInstitutions Performance Measurement Framework (SAI PMF) 246INTOSAI-Donor Secretariat

Capacity Development for SAIs – towards Accountability in PublicAdministration 255INTOSAI Development Initiative

Results of Capacity Development in a Supreme Audit Institution:The case of Mozambique 273Carlos Mauricio Cabral Figueiredo

Inhalt

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Dr Josef Moser

Dr Josef Moser Dr Josef Moser is President of the Austrian Court of Audit and Secretary General of the International Organization of Supreme Audit Institutions (INTOSAI). He assumed office on the 1st of July 2004. Since 2011 he is Honorary Professor of the Nanjing Audit University in China, and since 2009 he is member of the Working Group on New Administration on Austria. Dr Moser has professional experience in the private sector and public administration. He was Managing Director of the Real Estate Management Company of the Austrian Federal Railway. Dr Moser was member of the Supervisory Board of the Austrian Railroad Infrastructure Company. He also was a member of the Board of Directors of the Austrian Railroad Holding Company and the Railroad Construction Company. Before his engagement in the private sector, Dr Moser was Executive Director of a political group in parliament. He was responsible for coordinating activities between the government and parliament, tried to enhance cooperation between the representatives of different political parties and directed cooperation with the federal ministries. Dr Moser held different management positions in the financial and provincial administration. For instance he was responsible for staffing and general policy matters in the federal financial administration. Dr Moser is a graduate of the Vienna University. He is holding a doctoral degree in Law Studies (1981). He is married and has one daughter.

Dr Josef Moser is President of the Austrian Court of Audit and SecretaryGeneral of the International Organization of Supreme Audit Institutions(INTOSAI). He assumed office on the 1st of July 2004. Since 2011 he isHonorary Professor of the Nanjing Audit University in China, and since2009 he is member of the Working Group on New Administration on Aus-tria. Dr Moser has professional experience in the private sector and publicadministration. He was Managing Director of the Real Estate ManagementCompany of the Austrian Federal Railway. Dr Moser was member of theSupervisory Board of the Austrian Railroad Infrastructure Company. Healso was a member of the Board of Directors of the Austrian RailroadHolding Company and the Railroad Construction Company. Before hisengagement in the private sector, Dr Moser was Executive Director of apolitical group in parliament. He was responsible for coordinating activi-ties between the government and parliament, tried to enhance cooperationbetween the representatives of different political parties and directed coop-eration with the federal ministries. Dr Moser held different managementpositions in the financial and provincial administration. For instance hewas responsible for staffing and general policy matters in the federal fi-nancial administration.

Dr Moser is a graduate of the Vienna University. He is holding a doc-toral degree in Law Studies (1981). He is married and has one daughter.

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Dr Barbara Dutzler

Dr Barbara Dutzler Dr Barbara Dutzler, MPA, has a PhD from Economic University Vienna in economic sciences and European law as well as a Master of Public Administration from Kennedy School of Government, Harvard. Before joining GIZ, Dr Dutzler worked as university assistant for the Economic University Vienna at the European Integration Department, where she published numerous articles as well as her thesis on the European Central Bank. She then worked for the Austrian Ministry of Finance, specializing on the European Economic and Monetary Union, in particular the Stability and Growth Pact. Since joining GIZ in 2008, Dr Dutzler has held different positions in the area of public finance, covering budgetary reforms, internal and external audit, as well as taxation. From 2010–2012, she was Team Leader of the project “Strengthening External Audit in Montenegro”, jointly financed by the Federal German Government and the European Union. In her current position as Senior Expert Accountability, she is responsible for professional support and advice to GIZ’s worldwide Technical Assistance projects in the area of accountability and public finance, as well as she is leading appraisal and evaluation missions of these projects.

Dr Barbara Dutzler, MPA, has a PhD from Economic University Viennain economic sciences and European law as well as a Master of Public Ad-ministration from Kennedy School of Government, Harvard. Before join-ing GIZ, Dr Dutzler worked as university assistant for the Economic Uni-versity Vienna at the European Integration Department, where she pub-lished numerous articles as well as her thesis on the European CentralBank. She then worked for the Austrian Ministry of Finance, specializingon the European Economic and Monetary Union, in particular the Stabilityand Growth Pact.

Since joining GIZ in 2008, Dr Dutzler has held different positions inthe area of public finance, covering budgetary reforms, internal and exter-nal audit, as well as taxation. From 2010–2012, she was Team Leader ofthe project “Strengthening External Audit in Montenegro”, jointly fi-nanced by the Federal German Government and the European Union. Inher current position as Senior Expert Accountability, she is responsible forprofessional support and advice to GIZ’s worldwide Technical Assistanceprojects in the area of accountability and public finance, as well as leadingappraisal and evaluation missions of these projects.

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Dr Carlos Santiso

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Dr Carlos Santiso A national of France and Spain, Dr Carlos Santiso is a seasoned expert in public policy, governance reform, public finances and anticorruption in developing countries. He has worked in over two dozen countries in Africa and Latin America and in various capacities in multilateral finance institutions, bilateral aid agencies, and policy think tanks. Dr Santiso currently heads the Institutional Capacity of the State Division of the Inter-American Development Bank in Washington, United States, since 2011. Previously, he was Sector Manager of the Governance Division at the African Development Bank in Tunis, Tunisia, in 2007–2011, recasting the Bank’s agenda in economic and financial governance. He also served as a governance and public finance advisor to the United Kingdom Department for International Development 2002–2007, both in the field in Peru and in headquarters in the central policy unit on budget support and fiduciary risk management. In 1996–2000, he worked as a Senior Programme Officer at the International Institute for Democracy and Electoral Assistance, covering Francophone West Africa and Central America. He started his career as an adviser at the French Prime Minister’s Office in 1995–1996, after a brief period at the United Nations Department of Political Affairs in 1994–1995, working on Guatemala and Haiti. He is a founding member of the board of adviser of the Centre for Democratic Governance in Burkina Faso. Dr Santiso holds PhD in comparative political economy from Johns Hopkins University (SAIS, 2006), a master in international economic policy from Columbia University (SIPA, 1995) and a master in public policy from the Institut d’Etudes Politiques of Paris (MA, 1993). He is also a graduate from executive leadership programmes at the United States Kennedy School of Government, the French National School of Administration, and the United Kingdom National School of Government. He has written extensively on democracy, governance and aid, including a book on the political economy of public financial management, Political Economy of Government Auditing (2009), and on Democracy in Burkina Faso (1998).

A national of France and Spain, Dr Carlos Santiso is a seasoned expert inpublic policy, governance reform, public finances and anticorruption indeveloping countries. He has worked in over two dozen countries inAfrica and Latin America and in various capacities in multilateral financeinstitutions, bilateral aid agencies, and policy think tanks. Dr Santiso cur-rently heads the Institutional Capacity of the State Division of the Inter-American Development Bank in Washington, United States, since 2011.Previously, he was Sector Manager of the Governance Division at theAfrican Development Bank in Tunis, Tunisia, in 2007–2011, recasting theBank’s agenda in economic and financial governance. He also served as agovernance and public finance advisor to the United Kingdom Departmentfor International Development 2002–2007, both in the field in Peru and inheadquarters in the central policy unit on budget support and fiduciary riskmanagement. In 1996–2000, he worked as a Senior Programme Officer atthe International Institute for Democracy and Electoral Assistance, cover-ing Francophone West Africa and Central America. He started his careeras an advisor at the French Prime Minister’s Office in 1995–1996, after abrief period at the United Nations Department of Political Affairs in 1994–1995, working on Guatemala and Haiti. He is a founding member of theboard of advisor of the Centre for Democratic Governance in Burkina Fa-so. Dr Santiso holds PhD in comparative political economy from JohnsHopkins University (SAIS, 2006), a master in international economic poli-cy from Columbia University (SIPA, 1995) and a master in public policyfrom the Institut d’Etudes Politiques of Paris (MA, 1993). He is also agraduate from executive leadership programmes at the United StatesKennedy School of Government, the French National School of Adminis-

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tration, and the United Kingdom National School of Government. He haswritten extensively on democracy, governance and aid, including a bookon the political economy of public financial management, Political Econo-my of Government Auditing (2009), and on Democracy in Burkina Faso(1998).

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Dr Katharina Noussi

Dr Katharina Noussi Dr Katharina Noussi, BA (Hons.) MAS PMP® is a political scientist and certified project management professional. At the time of writing this article, she worked as lecturer in International Affairs at the Department of Political Science, University of Vienna/Austria and as an independent consultant. Some parts of this paper have already been published in the author’s doctoral thesis and previous oral or written presentations (see particularly Noussi 2012c). Before conducting her doctorate research on Supreme Audit Institutions, she worked for around seven years with NGOs in development cooperation with a focus on capacity development and civil society advocacy work. Since July 2013 she is employed by the GIZ as technical advisor public audit. In this role, Dr Noussi supports the African Organization of Supreme Audit Institutions (AFROSAI) with its seat in Yaounde/Cameroon as part of the regional programme “Good Financial Governance in Africa”.

Dr Katharina Noussi, BA (Hons.) MAS PMP® is a political scientist andcertified project management professional. At the time of writing this arti-cle, she worked as lecturer in International Affairs at the Department ofPolitical Science, University of Vienna/Austria and as an independentconsultant. Some parts of this paper have already been published in the au-thor’s doctoral thesis and previous oral or written presentations (see par-ticularly Noussi 2012c). Before conducting her doctorate research onSupreme Audit Institutions, she worked for around seven years withNGOs in development cooperation with a focus on capacity developmentand civil society advocacy work. Since July 2013 she is employed by theGIZ as technical advisor public audit. In this role, Dr Noussi supports theAfrican Organization of Supreme Audit Institutions (AFROSAI) with itsseat in Yaounde/Cameroon as part of the regional programme “Good Fi-nancial Governance in Africa”.

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Luis Fernando Velásquez Leal

Luis Fernando Velásquez Leal Luis Fernando Velásquez Leal is an international consultant. He has been consulted on the design and implementation of institutional and social strategies for strengthening citizen participation in fiscal control, funded by the German Agency for International Cooperation (GIZ) and the World Bank in support of the Latin American and Caribbean Supreme Audit Institutions (OLACEFS) and the Central American and Caribbean Organization of Supreme Audit Institutions (OCCEFS). He has developed methodologies and teachings for the exercise of good governance at a local level. Furthermore, Mr Velázquez designed and implemented innovative programs in the field of human development in highly complex social contexts. He has participated as a researcher in the Network of Iberoamerican Experts in Control and Supervision. Mr Velázquez has written numerous academic articles and participated in diverse studies which include: Citizenship and Fiscal Control: An experience of participation in institutional control in Colombia and Honduras as well as Democratization, visibility and transparency of government audits in Honduras: Innovations and results of a strategic partnership between the Court of Accounts, civil society organizations and audited institutions and the Index Budget information Access 2011, a tool which improves public spending efficiency, information access and citizen control over Colombia’s territorial budget, among such others. Mr Velázquez is currently working as the executive director of Citizen Action Corporation Colombia (AC-Colombia), a civil organization which works on promoting and consolidating democracy through developing design and redesign processes to ensure that decision making, management and entity control all have effective institutional participation and influence from citizens.

Luis Fernando Velásquez Leal is an international consultant. He has beenconsulted on the design and implementation of institutional and socialstrategies for strengthening citizen participation in fiscal control, fundedby the German Agency for International Cooperation (GIZ) and the WorldBank in support of the Latin American and Caribbean Supreme Audit In-stitutions (OLACEFS) and the Central American and Caribbean Organiza-tion of Supreme Audit Institutions (OCCEFS).

He has developed methodologies and teachings for the exercise of goodgovernance at a local level. Furthermore, Mr Velázquez designed and im-plemented innovative programs in the field of human development inhighly complex social contexts. He has participated as a researcher in theNetwork of Iberoamerican Experts in Control and Supervision.Mr Velázquez has written numerous academic articles and participated indiverse studies which include: Citizenship and Fiscal Control: An experi-ence of participation in institutional control in Colombia and Honduras aswell as Democratization, visibility and transparency of government auditsin Honduras: Innovations and results of a strategic partnership betweenthe Court of Accounts, civil society organizations and audited institutionsand the Index Budget information Access 2011, a tool which improvespublic spending efficiency, information access and citizen control overColombia’s territorial budget, among such others.

Mr Velázquez is currently working as the executive director of CitizenAction Corporation Colombia (AC-Colombia), a civil organization whichworks on promoting and consolidating democracy through developing de-sign and redesign processes to ensure that decision making, managementand entity control all have effective institutional participation and influ-ence from citizens.

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Michael Castro

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Michael Castro As Programme Officer at the Open Budget Initiative of the International Budget Partnership (IBP), Michael Castro provides technical assistance to partner organizations, governments, and in-country peer reviewers in Latin America and the Caribbean, West Africa and Central Asia to implement the IBP’s Open Budget Survey, which is the only independent, comparative, regular measure of national-level public budget transparency and accountability around the world. He designs and delivers trainings on budget transparency and inclusive budget making to a variety of civil society organizations. He has provided extensive technical assistance to the MCC Honduras and UK Department for International Development (UKaid) in Nigeria on budget transparency at central and decentralized levels of government. He recently provided technical assistance to partners and the Ministry of Finance in Kazakhstan and Bolivia on budget transparency. He is fluent in Spanish and French.

As Programme Officer at the Open Budget Initiative of the InternationalBudget Partnership (IBP), Michael Castro provides technical assistance topartner organizations, governments, and in-country peer reviewers inLatin America and the Caribbean, West Africa and Central Asia to imple-ment the IBP’s Open Budget Survey, which is the only independent, com-parative, regular measure of national-level public budget transparency andaccountability around the world. He designs and delivers trainings on bud-get transparency and inclusive budget making to a variety of civil societyorganizations. He has provided extensive technical assistance to the MCCHonduras and UK Department for International Development (UKaid) inNigeria on budget transparency at central and decentralized levels of gov-ernment. He recently provided technical assistance to partners and theMinistry of Finance in Kazakhstan and Bolivia on budget transparency.He is fluent in Spanish and French.

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Carolina Cornejo

Carolina Cornejo Carolina Cornejo has been managing the implementation of the TPA Initiative since its beginning in 2010 as part of the Strengthening of Democratic Institutions Programme at the Civil Association for Equality and Justice (ACIJ), a non-profit organization aimed at defending disadvantaged groups and strengthening democracy in Argentina. The TPA Initiative is a Latin American network that seeks to strengthen public control systems through the articulation between supreme audit institutions (SAIs) and citizens. Carolina Cornejo has advanced this agenda by creating synergies among Initiative members and stakeholders through active communication strategies. She has been conducting research, writing reports and publishing articles on policies and mechanisms implemented by Latin American SAIs to promote transparency and civic participation. To continually encourage and deepen debate, she has presented in regional meetings and international forums and assisted in the development of capacity-building programmes for SAIs. Carolina Cornejo holds a degree in Political Science from the University of Buenos Aires and is a MA candidate in Development Management and Public Policy (Georgetown University, USA, and National University of San Martin, Argentina). She is completing her Master’s thesis on citizen engagement in public oversight.

Carolina Cornejo has been managing the implementation of the TPA Ini-tiative since its beginning in 2010 as part of the Strengthening of Demo-cratic Institutions Programme at the Civil Association for Equality andJustice (ACIJ), a non-profit organization aimed at defending disadvan-taged groups and strengthening democracy in Argentina. The TPA Initia-tive is a Latin American network that seeks to strengthen public controlsystems through the articulation between supreme audit institutions (SAIs)and citizens. Carolina Cornejo has advanced this agenda by creating syn-ergies among Initiative members and stakeholders through active commu-nication strategies. She has been conducting research, writing reports andpublishing articles on policies and mechanisms implemented by LatinAmerican SAIs to promote transparency and civic participation. To con-tinually encourage and deepen debate, she has presented in regional meet-ings and international forums and assisted in the development of capacity-building programmes for SAIs.

Carolina Cornejo holds a degree in Political Science from the Universi-ty of Buenos Aires and is a MA candidate in Development Managementand Public Policy (Georgetown University, USA, and National Universityof San Martin, Argentina). She is completing her Master’s thesis on citi-zen engagement in public oversight.

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Andrew Lyubarsky

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Andrew Lyubarsky Andrew Lyubarsky worked within the program development area at the Civil Association for Equality and Justice (ACIJ) in Buenos Aires, where he researched Supreme Audit Institutions within the context of the Transparency, Participation, Accountability (TPA) Initiative. Currently he is a law student at New York University and an International Institute for Law and Justice (IILJ) scholar. He is focusing his legal education on international human rights issues and transnational movement of people. He holds a BA from Columbia University.

Andrew Lyubarsky worked within the program development area at theCivil Association for Equality and Justice (ACIJ) in Buenos Aires, wherehe researched Supreme Audit Institutions within the context of the Trans-parency, Participation, Accountability (TPA) Initiative. Currently he is alaw student at New York University and an International Institute for Lawand Justice (IILJ) scholar. He is focusing his legal education on interna-tional human rights issues and transnational movement of people. Heholds a BA from Columbia University.

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Dr Clay Wescott

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Dr Clay Wescott Dr Wescott is Senior Consultant with the Independent Evaluation Group, World Bank, and Director of the Asia-Pacific Governance Institute (www.asiagovernance.org). His advisory work, research and teaching covers political economy, e-government, regional cooperation, civil service reform, public finance, decentralization, citizen participation, capacity development, and combating corruption. For IEG, Dr Wescott has assessed the Bank’s governance support in corporate evaluations inter alia on public sector, governance and anticorruption, and presently procurement. He has also worked on country programme evaluations, Implementation Completion Report Reviews, and PPARs on the same topic. Before that, Dr Wescott has held senior positions with the Asian Development Bank, UNDP, Development Alternatives, Inc., Price Waterhouse and the Harvard Institute for International Development, and taught at Princeton University. Dr Wescott has degrees in Government from Harvard College (AB, 1968, Magna cum Laude), and Boston University (PhD., 1980). Dr Wescott is an Editorial Board Member of International Public Management Journal, Comparative Technology Transfer and Society, Public Administration Review and International Review of Administrative Sciences. Dr Wescott is Book Review Editor of Governance; Senior Editor of International Public Management Review; Permanent Active Member of Transparency International; Executive Committee Member, Section on International and Comparative Administration (SICA), of the American Society for Public Administration; Vice President of the International Public Management Network and President of the World Bank IMF Chorus. Dr Wescott has edited two books1 and frequently publishes articles and chapters in professional journals and books. His latest edited book is: Sun, Milan Tung-Wen, Wescott, Clay & Jones, L. R. (eds.) (2012). Trust and Governance Institutions: The Asian Experiences. Charlotte, NC: Information Age Press. For the fun stuff, see http://facebook.com/clay.wescott.

1 For full list of publications, see http://www.getcited.org/mbrz/11071824. Publications

also listed on http://harvard.academia.edu/claywescott and http://ssrn.com/author=500550.

Dr Wescott is Senior Consultant with the Independent Evaluation Group,World Bank, and Director of the Asia-Pacific Governance Institute(www.asiagovernance.org). His advisory work, research and teaching cov-ers political economy, e‑government, regional cooperation, civil servicereform, public finance, decentralization, citizen participation, capacity de-velopment, and combating corruption. For IEG, Dr Wescott has assessedthe Bank’s governance support in corporate evaluations inter alia on pub-lic sector, governance and anticorruption, and presently procurement. Hehas also worked on country programme evaluations, ImplementationCompletion Report Reviews, and PPARs on the same topic. Before that,Dr Wescott has held senior positions with the Asian Development Bank,UNDP, Development Alternatives, Inc., Price Waterhouse and the Har-vard Institute for International Development, and taught at Princeton Uni-versity. Dr Wescott has degrees in Government from Harvard College(AB, 1968, Magna cum Laude), and Boston University (PhD., 1980).Dr Wescott is an Editorial Board Member of International Public Man-agement Journal, Comparative Technology Transfer and Society, PublicAdministration Review and International Review of Administrative Sci-ences. Dr Wescott is Book Review Editor of Governance; Senior Editor ofInternational Public Management Review; Permanent Active Member ofTransparency International; Executive Committee Member, Section on In-ternational and Comparative Administration (SICA), of the American So-ciety for Public Administration; Vice President of the International PublicManagement Network and President of the World Bank IMF Chorus.

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Dr Wescott has edited two books1 and frequently publishes articles andchapters in professional journals and books. His latest edited book is: Sun,Milan Tung-Wen, Wescott, Clay & Jones, L. R. (eds.) (2012). Trust andGovernance Institutions: The Asian Experiences. Charlotte, NC: Informa-tion Age Press.

For the fun stuff, see http://facebook.com/clay.wescott.

1 For full list of publications, see http://www.getcited.org/mbrz/11071824. Publica-tions also listed on http://harvard.academia.edu/claywescott and http://ssrn.com/author=500550.

Dr Clay Wescott

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Juan Manuel Portal Martínez

Juan Manuel Portal Martínez Mr Juan Manuel Portal Martínez, elected as Head of the Supreme Audit Office of Mexico in December 2009 for the period 2010–2017, studied Public Accounting at the National Autonomous University of Mexico (Universidad Nacional Autónoma de México) and has a Master’s Degree in Public Administration from the Institute of Public Administration Studies (Instituto de Estudios en Administración Pública); furthermore, he accomplished postgraduate studies at the Pan-American Institute for Senior Business Management. His areas of expertise are: internal auditing, governmental auditing, information systems and control, comprehensive and performance audit, and public accounting. The Auditor General of Mexico has an extensive professional experience in the public sector, governmental firms and the private sector, where he has held important positions related to auditing and accounting processes. It is worth highlighting his work as Deputy Auditor General Specialized in Financial Compliance at the Supreme Audit Office of Mexico and as Internal Auditor at the Ministry of Social Development (Secretaría de Desarrollo Social) as well as at the National Oil Company of Mexico (PEMEX, for its acronym in Spanish). He obtained the Degree of Certified Public Accountant from the Mexican Institute of Public Accountants (Instituto Mexicano de Contadores Públicos), the Degree of Certified Internal Auditor, Fraud Examiner, and as Internal Control Auditor. Moreover, he has been awarded by the Institute of Internal Auditors, Inc. (IIA) with the 2010 Bradford Cadmus Memorial Award, which is given to only those whose achievements have made a substantial contribution to investigation, education, publishing and other activities on internal auditing issues; he is the first Latin American auditor who has been awarded with such distinction.

Mr Juan Manuel Portal Martínez, elected as Head of the Supreme AuditOffice of Mexico in December 2009 for the period 2010–2017, studiedPublic Accounting at the National Autonomous University of Mexico(Universidad Nacional Autónoma de México) and has a Master’s Degreein Public Administration from the Institute of Public Administration Stud-ies (Instituto de Estudios en Administración Pública); furthermore, he ac-complished postgraduate studies at the Pan-American Institute for SeniorBusiness Management. His areas of expertise are: internal auditing, gov-ernmental auditing, information systems and control, comprehensive andperformance audit, and public accounting.

The Auditor General of Mexico has an extensive professional experi-ence in the public sector, governmental firms and the private sector, wherehe has held important positions related to auditing and accounting proces-ses. It is worth highlighting his work as Deputy Auditor General Special-ized in Financial Compliance at the Supreme Audit Office of Mexico andas Internal Auditor at the Ministry of Social Development (Secretaría deDesarrollo Social) as well as at the National Oil Company of Mexico (PE-MEX, for its acronym in Spanish).

He obtained the Degree of Certified Public Accountant from the Mexi-can Institute of Public Accountants (Instituto Mexicano de ContadoresPúblicos), the Degree of Certified Internal Auditor, Fraud Examiner, and

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as Internal Control Auditor. Moreover, he has been awarded by the Insti-tute of Internal Auditors, Inc. (IIA) with the 2010 Bradford CadmusMemorial Award, which is given to only those whose achievements havemade a substantial contribution to investigation, education, publishing andother activities on internal auditing issues; he is the first Latin Americanauditor who has been awarded with such distinction.

Juan Manuel Portal Martínez

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Dr Alar Karis

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Dr Alar Karis Dr Karis assumed office on 8 April 2013 by giving his oath of office to the Riigikogu, the parliament of Estonia. The term of office of the Auditor General is five years. After its expiry, the President of the Republic may present the current Auditor General as a candidate for another term to the Riigikogu. Dr Karis was born in 1958 in Tartu. He graduated from the Estonian Academy of Life Sciences in 1981 and defended his degree in 1987. During his career, Dr Karis has worked at several universities in Germany, the United Kingdom and the Netherlands. As a scientist, his focus has been on molecular genetics. In 1999 Dr Karis became a professor at the University of Tartu. Dr Karis has been actively involved in building up the Estonian state and society on a broader scale since the first half of the 2000s. As the Rector of the Estonian University of Life Sciences from 2003–2007 and Rector of the University of Tartu from 2007–2012, he carried out several reforms in order to internationalize higher education in Estonia and broaden the horizons of both teaching and learning. Dr Karis is a member of the think tank of the President of the Republic of Estonia and has been a member of the Estonian Fund for Nature, the council of the European University Association, and the council of the Enterprise and Living Environment Development Division of Enterprise Estonia. Until his appointment as Auditor General, he was the head of the Estonian Rectors Conference, which unites the heads of Estonian institutions of higher education. The President of the Republic bestowed the Order of the White Star, 4th class on Alar Karis in 2007. He has also been awarded the Order of the Polar Star, 3rd class of the Kingdom of Sweden and the Order of Leopold of the Kingdom of Belgium. Alar Karis is married; his wife Sirje Karis is the director of the Estonian History Museum. They have three children.

Dr Karis assumed office on 8 April 2013 by giving his oath of office to theRiigikogu, the parliament of Estonia. The term of office of the AuditorGeneral is five years. After its expiry, the President of the Republic maypresent the current Auditor General as a candidate for another term to theRiigikogu.

Dr Karis was born in 1958 in Tartu. He graduated from the EstonianAcademy of Life Sciences in 1981 and defended his degree in 1987. Dur-ing his career, Dr Karis has worked at several universities in Germany, theUnited Kingdom and the Netherlands. As a scientist, his focus has been onmolecular genetics. In 1999 Dr Karis became a professor at the Universityof Tartu.

Dr Karis has been actively involved in building up the Estonian stateand society on a broader scale since the first half of the 2000s. As the Rec-tor of the Estonian University of Life Sciences from 2003–2007 and Rec-tor of the University of Tartu from 2007–2012, he carried out several re-forms in order to internationalize higher education in Estonia and broadenthe horizons of both teaching and learning.

Dr Karis is a member of the think tank of the President of the Republicof Estonia and has been a member of the Estonian Fund for Nature, thecouncil of the European University Association, and the council of the En-terprise and Living Environment Development Division of Enterprise Es-tonia. Until his appointment as Auditor General, he was the head of the

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Estonian Rectors Conference, which unites the heads of Estonian institu-tions of higher education.

The President of the Republic bestowed the Order of the White Star, 4th

class on Alar Karis in 2007. He has also been awarded the Order of thePolar Star, 3rd class of the Kingdom of Sweden and the Order of Leopoldof the Kingdom of Belgium.

Alar Karis is married; his wife Sirje Karis is the director of the EstonianHistory Museum. They have three children.

Dr Alar Karis

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Imrich Gál

Imrich Gál Imrich Gál, MBA, joined the Supreme Audit Office of the Slovak Republic in 2007. Prior to that, he has worked in the position of the Chief Comptroller in the municipality of the City of Piešťany, Slovak Republic; beforehand he has worked in the private sector in economy and marketing positions in the Slovak Republic and overseas. Within the SAO SR, he worked for five years in the Department of Methodology, Planning and Analysis. During that time, he also represented SAO SR in various INTOSAI and EUROSAI working groups as well as working groups of the Contact Committee of the Heads of the EU Supreme Audit Institutions. After the SAO SR has taken the position of the Chair of the INTOSAI Capacity Building Committee, Subcommittee 3 to promote best practices and quality assurance through voluntary peer reviews, in 2012, he has joined the Office of the President where he concentrates onto the peer review subjects and themes.

Imrich Gál, MBA, joined the Supreme Audit Office of the Slovak Repub-lic in 2007. Prior to that, he has worked in the position of the ChiefComptroller in the municipality of the City of Piešťany, Slovak Republic;beforehand he has worked in the private sector in economy and marketingpositions in the Slovak Republic and overseas.

Within the SAO SR, he worked for five years in the Department ofMethodology, Planning and Analysis. During that time, he also represent-ed SAO SR in various INTOSAI and EUROSAI working groups as wellas working groups of the Contact Committee of the Heads of the EUSupreme Audit Institutions. After the SAO SR has taken the position ofthe Chair of the INTOSAI Capacity Building Committee, Subcommittee 3to promote best practices and quality assurance through voluntary peer re-views, in 2012, he has joined the Office of the President where he concen-trates onto the peer review subjects and themes.

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Dr Annamaria Vizikova

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Dr Annamaria Vizikova Dr iur Annamaria Vizikova started to work for the Supreme Audit Office of the Slovak Republic in 2007. Working as the Director of the Office of the President, her duties cover international agenda of the office as well as several national tasks. Currently she acts as the Liaison Officer to the Contact Committee of the Heads of the EU Supreme Audit Institutions (SAIs) and other cooperation structures, managing cooperation between the EU SAIs and the European Court of Auditors. In this respect, together with her team, she deals with issues of public financial management at the European and national level. In addition to the EU issues, she is responsible for chairing the INTOSAI Capacity Building Committee, Subcommittee 3 to promote best practices and quality assurance through voluntary peer reviews. The International Organization of Supreme Audit Institutions INTOSAI operates as an umbrella organization for the external government audit community. It has got 191 members and operates through its working groups, committees and subcommittees. Peer review is a review of one SAI by one or several partner SAIs, and it is an excellent tool or process to enhance capacity building and guide improvement of an institution. Currently, the Subcommittee is mainly focusing on bringing added value to the INTOSAI community by concentrating on a closer link between peer review and all international standards for SAIs (ISSAIs) and by inventing new tools for easier use by peer review teams. In addition, if required, Dr Vizikova takes part in international trainings or meetings where a resource person or speaker is needed to introduce, advice or guide peer review processes.

Dr iur Annamaria Vizikova started to work for the Supreme Audit Officeof the Slovak Republic in 2007. Working as the Director of the Office ofthe President, her duties cover international agenda of the office as well asseveral national tasks. Currently she acts as the Liaison Officer to the Con-tact Committee of the Heads of the EU Supreme Audit Institutions (SAIs)and other cooperation structures, managing cooperation between the EUSAIs and the European Court of Auditors. In this respect, together withher team, she deals with issues of public financial management at theEuropean and national level.

In addition to the EU issues, she is responsible for chairing the INTO-SAI Capacity Building Committee, Subcommittee 3 to promote best prac-tices and quality assurance through voluntary peer reviews. The Interna-tional Organization of Supreme Audit Institutions INTOSAI operates asan umbrella organization for the external government audit community. Ithas got 191 members and operates through its working groups, commit-tees and subcommittees. Peer review is a review of one SAI by one or sev-eral partner SAIs, and it is an excellent tool or process to enhance capacitybuilding and guide improvement of an institution. Currently, the Subcom-mittee is mainly focusing on bringing added value to the INTOSAI com-munity by concentrating on a closer link between peer review and all in-ternational standards for SAIs (ISSAIs) and by inventing new tools for

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easier use by peer review teams. In addition, if required, Dr Vizikovatakes part in international trainings or meetings where a resource person orspeaker is needed to introduce, advice or guide peer review processes.

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INTOSAI Donor Secretariat

INTOSAI Donor Secretariat In October 2009, INTOSAI and several donors signed a milestone Memorandum of Understanding (MoU) to augment and strengthen support to the SAI community. The MoU recognizes the potential value of SAIs in strengthening governance, accountability and poverty reduction. The Steering Committee appointed the IDI as Secretariat for the Cooperation, recognizing the importance of INTOSAI ownership as well as IDIs broad experience from SAI capacity building and wide network within INTOSAI. The INTOSAI Donor Secretariat was thus founded in 2010, providing the Steering Committee with support in implementing the MoU. The Secretariat consists of Einar Gørrissen (Head) and the advisors Martin Aldcroft, Dr Meike Pätzold, Silje Marøy-Sandstad and Merethe Nordling. The INTOSAI-Donor Secretariat can be contacted at [email protected]. Further information on the SAI PMF is available on the IDI website: http://idi.no/artikkel.aspx?MId1=102&AId=704.

In October 2009, INTOSAI and several donors signed a milestone Memo-randum of Understanding (MoU) to augment and strengthen support to theSAI community. The MoU recognizes the potential value of SAIs instrengthening governance, accountability and poverty reduction. TheSteering Committee appointed the IDI as Secretariat for the Cooperation,recognizing the importance of INTOSAI ownership as well as IDIs broadexperience from SAI capacity building and wide network within INTO-SAI. The INTOSAI Donor Secretariat was thus founded in 2010, provid-ing the Steering Committee with support in implementing the MoU. TheSecretariat consists of Einar Gørrissen (Head) and the advisors MartinAldcroft, Dr Meike Pätzold, Silje Marøy-Sandstad and Merethe Nordling.

The INTOSAI-Donor Secretariat can be contacted at [email protected]. Further information on the SAI PMF is available on theIDI website: http://idi.no/artikkel.aspx?MId1=102&AId=704.

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INTOSAI Development Initiative

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INTOSAI Development Initiative The INTOSAI Development Initiative is an INTOSAI body which supports Supreme Audit Institutions in developing countries in their efforts to sustainably enhance performance, independence and professionalism. Established by resolution of the INTOSAI Congress 1986, it has been hosted by the Office of Auditor General, Canada 1986–2000 and Norway since 2001. Since 2010, it also serves as secretariat to the INTOSAI Donor Cooperation, established to enhance the volume and coordination of support for strengthening SAIs in developing countries.

The INTOSAI Development Initiative is an INTOSAI body which sup-ports Supreme Audit Institutions in developing countries in their efforts tosustainably enhance performance, independence and professionalism. Es-tablished by resolution of the INTOSAI Congress 1986, it has been hostedby the Office of Auditor General, Canada 1986–2000 and Norway since2001. Since 2010, it also serves as secretariat to the INTOSAI Donor Co-operation, established to enhance the volume and coordination of supportfor strengthening SAIs in developing countries.

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Carlos Mauricio Cabral Figueiredo

Carlos Mauricio Cabral Figueiredo Carlos Maurício Cabral Figueiredo is a GIZ International Expert on Supreme Audit Institutions. He is the Component Leader for External and Internal Control Systems in Mozambique’s Decentralization Programme, supporting the capacities development of Mozambican SAI since 2008. He has been participating in several activities with the African Organization of Supreme Audit Institutions from African English Speaking Countries (AFROSAI-E) and with the Organization of Supreme Audit Institutions from Portuguese Speaking Countries (OISC/CPLP). He was member of the Technical Group that conceived, discussed, negotiated and elaborated the ‘National Programme for Modernization of the External Control of the Brazilian States and Municipalities’ (PROMOEX), with focus on the 33 courts of accounts in the Brazilian states and municipalities, financed by the Inter-American Development Bank (IADB). In the period 2005–2008, he worked in a World Bank project, supporting the decentralization of external control system, in Mozambique. He is on leave from his permanent position as Substitute Counsellor at the Tribunal de Contas of Pernambuco-Brazil, where he has been worked since 1991.

Mr Cabral Figueiredo published different books and articles in Brazil and abroad, especially articles on accountability, good governance, fight against corruption, fiscal responsibility and Supreme Audit Institutions. He has completed postgraduate studies in Public Management and External Control at the University of Pernambuco-Brazil as well as in Administrative and Constitutional Law at the Federal University of Pernambuco-Brazil. His Master is in Political Science from the Federal University of Pernambuco-Brazil, where he is finishing his PhD studies in Political Science, as well. Contact: [email protected]

Kommentar [A1]: Dies ist bei den anderen Autorinnen und Autoren nicht angegeben.

Carlos Maurício Cabral Figueiredo is a GIZ International Expert onSupreme Audit Institutions. He is the Component Leader for External andInternal Control Systems in Mozambique’s Decentralization Programme,supporting the capacities development of Mozambican SAI since 2008.He has been participating in several activities with the African Organiza-tion of Supreme Audit Institutions from African English Speaking Coun-tries (AFROSAI-E) and with the Organization of Supreme Audit Institu-tions from Portuguese Speaking Countries (OISC/CPLP). He was memberof the Technical Group that conceived, discussed, negotiated and elaborat-ed the ‘National Programme for Modernization of the External Control ofthe Brazilian States and Municipalities’ (PROMOEX), with focus on the33 courts of accounts in the Brazilian states and municipalities, financedby the Inter-American Development Bank (IADB). In the period 2005–2008, he worked in a World Bank project, supporting the decentralizationof external control system, in Mozambique. He is on leave from his per-manent position as Substitute Counsellor at the Tribunal de Contas of Per-nambuco-Brazil, where he has been worked since 1991.

Mr Cabral Figueiredo published different books and articles in Braziland abroad, especially articles on accountability, good governance, fightagainst corruption, fiscal responsibility and Supreme Audit Institutions.He has completed postgraduate studies in Public Management and Exter-nal Control at the University of Pernambuco-Brazil as well as in Adminis-

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trative and Constitutional Law at the Federal University of Pernambuco-Brazil. His Master is in Political Science from the Federal University ofPernambuco-Brazil, where he is finishing his PhD studies in Political Sci-ence, as well. Contact: [email protected]

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