Documents d’orientation sur la gouvernance publique de l'OCDE
Ces documents fournissent des informations sur les travaux de l'OCDE sur la gouvernance publique, qui examinent comment les gouvernements conçoivent et mettent en œuvre des politiques stratégiques, fondées sur des données factuelles et innovantes pour répondre à des défis divers et tenir les engagements du gouvernement envers les citoyens.
- Forthcoming titles
- ISSN: 27079171 (online)
- https://doi.org/10.1787/14e1c5e8-en-fr
Using Risk Assessment in Multi-year Performance Audit Planning
Audits entities have limited resources and should ensure that their multi-year performance audit plan is effective, will address the key risks that could hinder the government’s ability to achieve its objectives and will lead to improved public administration. Audit entities can take a number of factors into account when they select audit topics for inclusion in their audit plans. This paper discusses and provides a brief overview of some examples and better practices for using risk assessment in multi-year performance audit planning—aligned with the following steps: Establishing a clear purpose and objectives; Defining the audit universe; Identifying and assessing risk in the audit universe; Creating a multi-year performance audit plan.
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