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2017
Serie Ciudadanía y Control FiSCal
IDIGI •EFS •2017
A tool for the design and innovation of strategies
of access and dissemination of information for citizens
Researchers
Luis Fernando Velásquez Leal
Sandra Liliana Sánchezt Coca Laura Daniela Jiménez Motra
Executive Summary
Index of InformatIon a vaIlabIlIty to the PublIc
on the InstItutIonal management of saI

IDIGI •EFS •2017
OLACEFS ORGANIZACIÓN LATINOAMERICANA Y DEL CARIBE DE ENTIDADES FISCALIZADORAS SUPERIORES
Juan Manuel Portal Martínez
Auditoría Superior de la Federación de México
Presidente de la OLACEFS.
Jorge Bermúdez Soto
Contralor General de la República de Chile
Secretaría Ejecutiva de la OLACEFS

COMISIÓN TÉCNICA DE PRÁCTICAS
DE BUENA GOBERNANZA- CTPBG
Jesús Rodríguez
Auditor General de la Nación Argentina
Presidente CTPBG
Members
Henry Lucas Ara Pérez – Contralor General
Contralor General de la República de Bolivia
Jorge Bermúdez Soto – Contralor General
Contraloría General de la República de Chile
Marta Acosta Zuñiga – Contralora General
Contraloría General de la República de Costa Rica
Gladys María Bejerano Portela – Contralora General
Contraloría General de la República de Cuba
Pablo Celi de la Torre – Contralor General
Contraloría General de la República de Ecuador
Carlos Enrique Mencos Morales – Contralora General
Contraloría General de Cuentas de la República de Guatemala
José Juan Pineda Varela- Presidente
Tribunal Superior de Cuentas de Honduras
Luis Ángel Montenegro Espinoza – Presidente del Consejo
Superior
Contraloría General de la República de Nicaragua
Juan Manuel Portal Martínez – Auditor Superior
Auditoría Superior de la Federación de México
Nelson Shack Yalta- Contralor General
Contraloría General de la República de Perú
Susana Díaz- Presidente
Tribunal de Cuentas de la República Oriental del Uruguay
Manuel Galindo Ballesteros – Contralor General
Contraloría General de la República Bolivariana de Venezuela
Afliated Members
Tribunal de Cuentas de la Provincia de Buenos Aires , Argentina
Tribunal de Cuentas de la Provincia de Santa Fe, Argentina
Contraloría de Bogotá, Colombia
Index of InformatIon a vaIlabIlIty to the PublIc
on the InstItutIonal management of saI

IDIGI-EFS 2017

A tool for the design and innovation of
strategies of access and dissemination of
information for citizens
Reproduction in whole or in part of this document is
authorized, provided the source is cited.
Editorial
Corporación Accion Ciudadana Colombia
AC-Colombia
First Edition
October 2017
ISBN
978-958-59790-0-0
Corporación Accion Ciudadana
Colombia –AC-Colombia
Group of researchers

Director of Research
Luis Fernando Velásquez Leal

Co-Investigator
Sandra Liliana Sánchez Coca

Research Assistant
Laura Daniela Jiménez Mora

Editorial Design
Nelson Rocha Sánchez

Translation
Gabriel Bass
*The ideas expressed in this document are the under the
responsibility of the authors and do not reflect the insti-
tutional position of the Latin American and Caribbean Or –
ganization of Supreme Audit Institutions – OLACEFS. For
suggestions and comments on the content of this text write
to: info@ac-colombia.org

Bogotá, D.C. – Colombia
© 2017
IDIGI •E FS •2017
A tool for the design and innovation of strategies
of access and dissemination of information for citizens
Researchers
Luis Fernando Velásquez Leal
Director of Research

Sandra Liliana Sánchez Coca
Co-Investigator

Laura Daniela Jiménez Mora
Research Assistant
Executive Summary
Index of InformatIon a vaIlabIlIty to the PublIc
on the InstItutIonal management of saI

IDIGI • EFS • 2017 / 07
Presentation
T
h e International Standards of Supreme Audit Institutions – ISSAI, 1 have
marked an important path in the process of strengthening the quality of gov –
ernment oversight and control, as a contribution to the improvement of the
public sector, in addition to encouraging Supreme Audit Institutions to share informa-
tion, with citizens and other stakeholders, the scope, results, and impacts of their work
in the lives of citizens. In particular, ISSAI 12 on ¨The Value and Benefit of Supreme Audit Institutions –
SAI- marking the difference in the lives of citizens¨ presents major challenges for the
development of institutional management of SAI, including improving institutional
arrangements to strengthen accountability, integrity and transparency in their own
operations. To assume these challenges implies, among other things, to make efforts
to strengthen the capacities of citizens by creating spaces for communication and dia-
logue aimed at a greater understanding and recognition of the audit work, considering
that today citizens demand more and better quality public services and require more
efficient governments and institutions. In this regard, the availability and access to public information is particularly
important, as 193 member countries of the United Nations committed themselves to
achieving the goals proposed in Agenda 2030 as Sustainable Development Objective
16, goal 10, ¨Ensuring public access to information and protecting fundamental free-
doms, in accordance with national laws and international agreements.¨ Such a situation
requires not only the recognition of the importance of public access to information,
but also constitutes a solid foundation that contributes to the construction of knowl-
edge and dissemination of progress in the fulfillment of all objectives of the Develop-
ment Agenda 2030. The initiative to construct an Index of Availability of Information to citizens on
the Institutional Management of Supreme Audit Institutions IDIGI-EFS 2017 has its
antecedents in the Declaration of Asuncion 2009 ¨Principles on Accountability,¨ which
marked a path in promoting good governance under the leadership of SAI. In 2014, with the technical and financial support of the Corporacion Accion Ciu-
dadana Colombia – AC-Colombia, after an important process of collective construction
and validation with academic, government, media, legislative, Supreme Audit Insti-
tutions and civil society organizations of Latin America, two tools were produced for
the application of the principles of the Declaration of Asuncion: The Guide for the Im-
plementation of the Principles of Accountability of the Declaration of Asuncion and the
1 The International Standards of Supreme Audit Institutions (ISSAI) establish the requirements for the profes-
sional functioning and administration of SAIs and the fundamental principles in the control of public entities.
ISSAI are issued by the International Organization of Supreme Audit Institutions (INTOSAI). For more infor –
mation visit www.issai.org.

IDIGI • EFS • 2017 / 09
08 / IDIGI • EFS • 2017
Guide for Accountability of the SAI to the Public, both aimed at facilitating the imple-
mentation of good practices in the areas of transparency, accountability, and citizen
participation.
2 These guidelines were approved by the XXIV General Assembly of the
Latin American and Caribbean Organization of Supreme Audit Institutions—OLACEFS
in 2014, held in Cuzco, Peru. Thus, within the framework of the technical cooperation agreement for the pro-
motion of good governance signed between OLACEFS and Accion Ciudadana Colom-
bia –AC-Colombia, the Technical Commission for Good Governance Practices – CTPBG,
incorporated in its Operational Plans of 2016 and 2017 the development of a baseline
to inquire about the current status of implementation of the SAI Accountability Guide
to citizens. In 2016, the criteria were defined and tools were constructed for the col-
lection of information, giving rise to the Index of Availability of Information to citizens
on the Institutional Management of Supreme Audit Institutions – IDIGI-EFS 2017. A tool
for design and innovation of strategies for access and dissemination of information to
citizens. The IDIGI-EFS 2017 has several purposes: first, that SAI have a comparative anal-
ysis of the state of the availability of information on the scope of control, management
and results of the audit, as a contribution to the accountability from SAI to citizens
and to the construction of good government practices in the face of the challenges of
oversight of SDG; secondly, that from the results obtained in the first measurement,
the SAI members of OLACEFS activate institutional mechanisms to improve their levels
of information availability to citizens and other stakeholders, design and implement
strategies to improve their results and share this experience with other regional or-
ganizations of SAI, members of the International Organization of Supreme Audit Insti-
tutions INTOSAI; and thirdly, that citizens, civil organizations and other stakeholders
should be aware of the information available to SAI and their usefulness in exercising
oversight over public management based on standards and results obtained by SAI
in the process of implementation of the provisions of the XXIV General Assembly of
OLACEFS of 2014. The research report containing the results of IDIGI-EFS 2017 is structured as fol-
lows: 1. An executive summary that includes the main conclusions and recommenda-
tions of the study; research methodology, the general results, the results by category
of analysis, in addition to the most relevant qualitative observations, and an analysis
of the results obtained by other related indices. The executive summary is available in
Spanish and English. 2. A first chapter with the detailed description of the methodol-
ogy where the research focus is defined, the design and validation of the methodology
2 These guidelines can be consulted in the publication: Supreme Audit Institutions and Accountability: Gen-
erating a Common Ground for the Strengthening of External Control in Latin America. Tools for the Applica-
tion of the Principals of Accountability of the Declaration of Asuncion, available at: http://bibliotecavirtual.
olacefs.com/gsdl/collect/artculos/archives/HASH5cbf.dir/RENDICION.pdf (Recuperado el 20 de septiembre
de 2017)
and tools for data collection, the data analysis strategy and the limitations of research.
3. A second chapter that presents IDIGI-EFS 2017, which includes an interpretation of
the overall results and categories of analysis, considering aspects such as diffusion of
the SAI institutional framework, dissemination of the scope of institutional oversight
and control, the dissemination of the scope and results of the institutional control over
the accountability of audited entities. Also, this chapter presents in detail the results
obtained by country considering the 22 SAI members of OLACEFS; 4. A third chapter
that presents an analysis of the results of IDIGI-EFS 2017 compared to other relat-
ed indexes such as the Transparency International Corruption Perceptions Index 2016
and the Latinobarometro 2016 prepared by the civil organization Latinobarómetro;
and finally the conclusions and recommendations. Also included in the report are the
documents and references developed during the research, which are available in the
electronic version, which will be available on the institutional website of OLACEFS and
the Accion Ciudadana Colombia – AC-Colombia website. In particular, the research team thanks the SAI of Argentina, Belize, Brazil, Chile,
Colombia, Costa Rica, Ecuador, Guatemala, Honduras, Mexico, Nicaragua, Paraguay,
Peru and Puerto Rico for the contributions made to the validation of the results of
IDIGI-EFS 2017, as well as to the president of the Technical Committee of Good Gover –
nance Practices, Mr. Jesus Rodriguez, Auditor General of the Republic of Argentina and
Dr. Miriam Beatriz Insausti for the coordination within the OLACEFS to carry out the
present investigation. It remains to be added that this research, is an independent research gener-
ated by a civil organization whose scope impacts on two aspects: on the one hand, to
advance understanding and analysis on the state of the situation in the region and, on
the other hand, serve as a reference and support for the implementation of best prac-
tices with a view to measuring 2019.
Luis Fernando Velásquez Leal
Executive Director – AC-Colombia.
PreseacXPreseacX

IDIGI • EFS • 2017 / 011
Index of Information
Availability to the Public on
the Institutional Management of Supreme Audit Institutions. A tool for the design and
innovation of strategies of
access and dissemination of information for citizens
.
Executive Summary
D
uring recent years the interest of many investigators from different disciplines
has concentrated in inquiring over the power of information in the consolida-
tion of democracy and its impact on the creation of more inclusive societies, the
use of new communications technologies as a tool to combat poverty and inequality,
the potentials of the availability and access of information to impulse transparency
and responsibility of governments, as well as its benefits to promote the civic partici-
pation of citizens and communities. Today there exists a consensus that the development and use of communications
and information technologies constitute an important tool for approaching distinct as-
pects of civil society; from education, the environment, and governance, to the form that
people and communities relate in their day-to-day lives. However, we still have far to go
towards a society of information where the technologies facilitate the capacity to gener –
ate, innovate, use, understand and share the information and knowledge that potenti-
ates development and the improvement of the quality of life of citizens. Factors such as
the limited access to information by important segments of the population, the precar-
ious connectivity en some rural zones of Latin America and the Caribbean, and also the
concentration of information in select sources, the low levels of technological literacy
with mobile devices, and the persistent limitations of freedom of expression
3, continue
to represent an important challenge in the reality of many countries in the region. An important step in recognizing this challenge was constituted in the Declaracion
de Lyon
4 about the access to the information and development as a call to the member
states of the United Nations to assure, in the framework of the Sustainable Develop-
ment Goals — SDG the access to all people the information so that they are able to un-
derstand it, use and share it, with the objective of promoting a sustainable development
and democratic societies. In this way, the access and availability of the information related to the manage-
ment and the results of institutional control and the accountability of the Supreme
Audit Institutions has particular importance in respect to follow-up and review of
the Sustainable Development Goals, because of its contributions to the improvement
of government conditions for its respective implementation. Therefore, although
the responsibility of the implementation, follow-up, and monitoring of the SDG falls
principally on the governments of the respective countries which assumed the com-
mitments of the Agenda 2030, the SAI play a fundamental role due to their position
3 For more information on this subject, please consult: Unesco Global Trends in Freedom of Expression and
Media Development – Regional Situation in Latin America and the Caribbean en http://unesdoc.unesco.org/
images/0022/002290/229042S.pdf (Recuperado el 19 de septiembre de 2017)
4 The Lyon Declaration of 2014 was made public at the World Congress of Libraries and Information and was
signed by more tan 125 organizations that make up the International Federation of Library Associations and
Libraries in order to influence the Development Agenda of the United Nations. Available at: http://www.lyon-
declaration.org/ (Recuperado el 15 de septiembre de 2017).

IDIGI • EFS • 2017 / 013
012 / IDIGI • EFS • 2017
in the national systems and the contributions that they can realize in the, “review of
progress, monitoring, and the implementation and identification of new opportunities”
5
for improving the results of the SDG.
Consequently, the Index of Available Information for Citizens about the Institutional
Management of the Supreme Audit Institutions – IDIGI-EFS 2017 has various functions.
Primarily, to inform on the accountability of the SAI; secondly, to point out the ar –
eas where it is necessary to implement strategies to guarantee the right of access and
availability of information to citizens; and in third place, to generate new paths and
areas of action for the construction of good governmental practices in the region.
Principal conclusions and recommendations of the study
Based on the results obtained in the first measurement of IDIGI-EFS 2 017 , the study concludes:
1. The 2017 survey revealed that SAI members of OLACEFS are at a medium level
of availability of information to citizens and other stakeholders, with a regional
average of 51 points. Beyond Rankin’s results and despite the asymmetries
presented among the 22 SAI observed, sufficient capacities and innovations are
evidenced that can be used and shared to adjust their strategies and advance in
the improvement of the availability of information to the citizens on the insti-
tutional management of SAI, with a view to measuring 2019.
2. The categories of analysis proposed for the study made it possible to detect the
status of each of the SAI in terms of availability of information and to identify
and formulate possible work paths for the design and innovation of strategies
for accessing and disseminating information. At a regional level, several chal-
lenges should be addressed.
In relation to the dissemination of the institutional framework, the results show
that, despite having sufficient information on the organizational structure and insti-
tutional policy, the greatest shortcomings were detected in relation to the availabil –
ity of information on the management of resources destined for audit work. In this
regards, it is a priority for SAI to direct their strategies toward providing more in-
formation related to: the sources of budget financing, including coordination mech-
anisms and procedures for their allocation; the approved annual budget showing
the allocation in detail; analysis of the behavior of SAI finances, compared – with the
scope and results of audit work; and semi-annual reports on budget execution, in
addition to the results and provisions of its financial statements.
5 INTOSAI. Preliminary Document XXII INCOSAI. Theme I. Sustainable Development Objectives. How can INTO –
SAI contribute to the 2030 Agenda for Sustainable Development of the United Nations, including good gover –
nance and strengthening the fight against corruption?. 2016.
In relation to the diffusion of the scope of institutional oversight and control, the
results show that SAI favor the availability of information on their competence to car-
ry out institutional control of public resources, as opposed to the annual planning of
oversight considering the criteria for its formulation, the type of audit to be performed,
and the expected results of the exercise. It is therefore necessary for the SAI to direct
their strategies towards providing more information to the public on aspects such as:
presentation of audit results and follow-up to audit provisions or recommendations to
citizens and stakeholders, through public hearings or press conferences, convening in-
stitutional leaders. Facilitating this information will contribute to the creation of spac-
es for openness and dialogue regarding the results of control, recommendations or au-
dit provisions and the promotion of oversight of institutional improvement plans. In
the same way it is advisable to make available to citizens and other interested parties
explanatory information about the expected results of the audits included in their An-
nual Audit Plan, so that they can identify the guidelines, purposes and scope of audits. In relation to the availability of information on the scope and results of institutio-
nal oversight over budget cycle control, the research was able to detect that SAI favor
the provision of information related to the work of auditing the budgetary cycle, as
opposed to providing information on the results and impacts of the audit of govern-
ment management. Consequently, it is necessary that SAI that make all information
available to citizens continue to do so, and those that do not yet, direct their strategies
to disseminate the characteristics of the budgetary process in their country, as well as
the results and impact of audit work, because this information will allow citizens and
stakeholders to identify the functioning of the budget process and know the compe-
tencies and responsibilities of SAI in a timely manner in this process. In regard to the dissemination of the scope and results of institutional control
over the accountability of the audited entities, the results show that some of the SAI
members of OLACEFS recognize the importance of providing information related to
the fulfillment of the goals of the social programs that they audit and the economic and
social benefits generated by audit work, as opposed to providing information related
to the institutional actors responsible for accountability, the internal and external fac-
tors that determine the quality of the same and the recommendations or provisions
resulting from the evaluation exercise. It is therefore necessary for SAI to focus their
efforts in this respect, since this information allows citizens to identify the offer of
accountability and to be interested in the exercise of oversight, as well as to facilitate
spaces where citizens and other stakeholders are aware of the technical aspects that
allow proposing alternatives to overcome the limitations detected in the evaluation
and audit exercises carried out by SAI.
3. The study considered it relevant to compare the results of IDIGI-EFS 2017 with
the results of other regional indices such as Transparency International’s Co –
rruption Perception Index 2016 and Latinobarometro 2016. The analysis was ba-
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sed on the following assumptions: a. That a greater availability of information on
the institutional management of SAI is a tool for citizens to exercise their rights
and to demand accountability from officials, based on the consideration of the
actions of their governments as a basis for informed debate on these actions; b.
That greater availability of information on the institutional management of SAI
contributed to a better understanding of the performance of the public function
and therefore of the governments, as well as to enable new interrelations with
the citizens oriented to their inclusion and participation in the oversight of the
public management; and c. That a greater availability of information on the ins-
titutional management of the SAI increases citizens’ understanding of public fi-
nances, generating better levels of trust between citizens and state institutions.
The results of this analysis showed a higher or lower correla-
tion of the variables studied, depending on the particular situation of
each SAI or country. In general, the obtained results allow to infer that:
a. The level of availability and quality of information, increased transparency
and a consequent reduction in the perception of corruption go hand in hand
with the need to realize efforts from the citizens to enforce the right to free
access to information as a guarantee for their participation in the control of
public management.
b. The availability of information related to government oversight provides
inputs for citizens to construct a public trial that allows them to have a voi-
ce and access to the decision-making spaces that characterize democracy.
For this reason it is necessary for SAI to continue exploring new forms of
interrelation, to increase the levels of democratization of the institutional
oversight they exercise, based on citizen aspirations.
c. The availability of information related to the management of audited entities
is not sufficient to determine the degree of approval of governments. For
this reason it is necessary for SAI to strengthen their strategies for dissemi-
nating information on the results of their audit work to citizens and other
stakeholders, as a contribution to a better understanding of the performance
of the public function and therefore of the governments, as indicated in some
of the good practices identified during the present investigation.
d. The availability of information related to the audit is not a single factor in
determining the degree of perception about the possibilities of eradicating
corruption. It is therefore necessary for SAI to consider citizens’ demands
for the public and the social as an opportunity to join efforts in the fight
against corruption and to improve the quality of institutional control and
oversight, as well as to rely on the means of communication to disseminate
the scope, results and impacts of the control they perform.
e. The availability of information related to the auditing of public finances is not sufficient to determine the perception of satisfaction with the economy.
Therefore it is necessary for SAI to develop dissemination strategies that
increase citizens´ levels of understanding about public finances, while pro-
viding analysis for the assessment of government actions against macroeco-
nomic and microeconomic variables, particularly in the face of the current
challenges of monitoring Sustainable Development Goals.
f. The availability of information related to the audit is not sufficient to deter-
mine the image of progress or setbacks of a country. It is therefore necessary
for SAI to develop strategies for disseminating the results of institutional
control and auditing so that citizens can construct a public judgment based
on technical and objective criteria. But beyond the image, oversight is a de-
termining factor in the progress of a country, considering its contribution to
the improvement of governments in aspects such as the attention to basic
needs, the use of available resources and opportunities for the development
of human potential.
Method of Investigation
The process of investigation developed for the construction of the IDIGI-EFS 2017 con-
sidered the following criteria to calculate the ranking of availability of information: a.
The availability of information in the institutional website of the SAI; b. The ease of
accessing the information; c. The clarity and coherence the supplied information; d.
The innovations in the presentation and forms of disseminating the information. Si-
milarly, four categories of analysis were established whose purposes of measurement
are summarized in Table 1. Of the report:
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IDIGI • EFS • 2017 / 017
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Table No.1 IDIGI-EFS 2017 Definition of categories and purpose of the measurement.
CATEGORY PURPOSE OF THE MEASUREMENT
1 Dissemination of institutional fra-
mework of the SAI. Identify if the SAI propagates sufficient information
about the valid normativity concerning its activities,
scope, projections, and organization, through its insti-
tutional website.
2 Dissemination of the scope of institu-
tional control and audit Identify what type of information the SAI shares about
its activities in auditing and control through its institu-
tional website.
3 Dissemination of the scope and re-
sults of institutional control over the
audit of the budgetary cycle. Identify if the SAI shares the scope and results of the
audit of the budgetary cycle and presents concrete re-
sults of stated audit to citizens and stakeholders throu-
gh its institutional website.
4 Dissemination of the scope and re-
sults of institutional control over the
accounting of its supervised entities. Identify if the SAI shares the scope and results of the in-
stitutional control over the accounting of its supervised
entities and presents the concrete results of stated
control to citizens and stakeholders through its institu-
tional website.
Source: IDIGI-EFS 2017 – AC-Colombia
To establish a standardized criteria of measurement, a point system was assigned
by considering pertinence, relevance, utility and opportunity of the available informa-
tion in the institutional websites of the SAIs, in the manner that is hereby described:
1. Dissemination of the institutional framework of the SAI
This category considered 45 questions that aimed to inquire about the provision
of key pertinent information that permits citizens know about important aspects such
as the organizational structure, the institutional policy oriented towards the utiliza-
tion and management of the resources for the auditory process. Because this category
constitutes basic information about institutional activities of the SAI, it was assigned
a value of 10 percentage points. Those SAI which reported the totality of the informa-
tion obtained 10 points out of 100. 2. Dissemination of the scope of institutional control and oversight.
This category considered 14 questions that aimed to inquire about the availability
of information about the activities of the SAI in relation to institutional control and
oversight with the purpose of identifying the elements that they offer to the citizens in
order to understand and evaluate the public management. Because this category com-
prises aspects that contribute to the generation of capacities and improved understan- ding of the works and results in as far as the auditing of the SAIs it was assigned a value
of 20 percentage points. Those SAI that reported a totality of the information obtained
20 points out of 100.
3. Dissemination of the scope and results of institutional control about
the audit of the budgetary cycle.
This category incorporated 4 questions that aimed to inquire about the availabi-
lity of information of the audit of the budgetary cycle in its different phases, as well
as the results obtained during this process. Because the budget is the instrument par
excellence which shows how resources are assigned from the treasury and that the
efficiency in its assignment and execution can be guaranteed, in part, by the SAI, the
value assigned is of 35 percentage points. Those SAI that reported the totality of the
information obtained 35 points out of 100.
4. Dissemination of the scope and results of SAI institutional control over
the accountability of audited entities
This category incorporated 7 questions, which aimed to inquire about the availa-
bility of information on the results and impacts of the accountability of entities audi-
ted with the purpose of strengthening the understanding of citizens about the mana-
gement of the SAI and about those aspects that the entities subject to control should be
accountable. Because this information permits that the citizen plays an important role
in the oversight of public management, the value assigned is of 35 percentage points.
Those SAI that reported the totality of information obtained 35 points out of 100. The methodology conceded a larger value in categories 3 and 4 for the reason that
these encompass central aspects of the results of the institutional activity of the SAI in
relation with auditing the budgetary cycle and accountability of the entities audited;
while categories 1 and 2, they respond to the basic information, usually contained in
laws, in the institutional policy, and in the instruments of internal planning.
Similarly, rankings of qualification were established, as describes in Table 3 of
the report:
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Table No. 3 IDIGI-EFS Ranking of qualification and interpretation.
R ATING
RANGES RESULTS
ANALYSIS
Between 90
and 100 Optimal level of avai-
lability of information
about the institutional
management of the
SAI for the citizens and
other stakeholders. The information supplied by the SAI about the scope and
results of their institutional management and control
meets the standards of the OLACEFS on the subject of
information and accountability to the citizens. It provides
sufficient, detailed, and timely information. There is a
high degree of interest of the SAI in providing citizens with
quality inputs for the exercise of oversight of different
aspects of the management of resources as well as the
scope of the audit. The level of availability of information
is optimal.
Between
70 and
8 9,9 9
Good level of availabili-
ty of information about
the institutional mana-
gement for the citizens
and other stakeholders
The information supplied by the SAI about the scope
and results of institutional management and control
present adequate levels in terms of information and
accountability. The information supplied to the citizens
and stakeholders provides inputs for the monitoring and
exercising oversight of public management. The level of
access to the information is good.
Between
50 and
69,99
Medium level of avai-
lability of information
on institutional mana-
gement to citizens and
other stakeholders.The information supplied by the SAI through their
institutional websites about the scope and results of their
institutional management and control presents medium
levels in relation to the standards of the OLACEFS on the
subject of information and accountability to the citizens.
The information provided by the SAI provides some basic
inputs that motivate oversight and citizen monitoring of
the audit.
Between 0
and 49,99
Low level of availability
of information about
institutional manage-
ment for citizens and
stakeholders.The information supplied by the SAI about the scope
and results of their institutional management and
control present low results in relation to the standards
of the OLACEFS on the subject of information and
accountability to citizens. The low level of availability
of information to citizens and stakeholders limits the
understanding about administration and the oversight of
public resources, making difficult the public recognition
of institutional activities and the benefits of accounting
work. The level of access to information is low.
Source: IDIGI-EFS 2017 – AC-Colombia
Once the criteria had been defined, categories and ranking of qualification, the
team of investigators of the AC-Colombia proceeded to realize two tests for adjustment
and validation of the methodology, the first one with 12 SAI members of the OLACEFS
in November of 2015 and the second with 3 SAI in 2016, both of which were conducted
under the coordination of the Technical Commission for Good Government Practices and which permitted the fine tuning
of aspects such as the reach and formulation of the questions, the valorization assig-
ned to each category, and the final definition of the Matrix for the construction of the
index of availability of information to citizens of the institutional management of Supre-
me Audit Institutions—IDIGI—EFS, in 2016. The final measurement obtained for the IDIGI-EFS 2017 was realized between the
1st and 30th of June and included a process of validation and verification of the infor-
mation during the months of July and August, under the coordination of the Technical
Commission for Good Government Practices with the 22 SAI members of the OLACEFS.
To this solicitude, the following SAI responded: Argentina, Belize, Brazil, Chile, Colom-
bia, Costa Rica, Ecuador, Guatemala, Honduras, Mexico, Nicaragua, Paraguay, Peru and
Puerto Rico, whose contributions were incorporates in the final results and analysis. The matrix was completed verifying the following: 1. The existence or not of the
information corresponding to the 70 questions that conform the IDIGI-EFS in the ins-
titutional websites of the 22 SAI members of the OLACEFS; 2. The registration of the
website as a source of verification of the response obtained; 3. The supporting image
of the information found; 4. Observations that may arise from the review of informa-
tion by the research team to support the qualitative analysis, which are an integral
part of the present study. Once the information was collected, the data was analyzed in three phases: Firstly,
the analysis of descriptive statistics for each of the questions, which included analysis
of data, values, scores and distribution frequency; secondly, a reliability analysis of the
measurement instrument was carried out, which included a validation of the results
against the consistency of the supports, and the validation of the observations against
the criteria of availability of information, ease of access, clarity and consistency and
innovations in the presentation of information; and third, an inferential statistics
analysis was performed comparing the results of IDIGI-EFS 2017 with Transparency
International’s Corruption Perceptions Index 2016 and with the 2016 Latinobarómetro
indices related to the perception of support for Democracy, perceived satisfaction with
the economy, perceived government approval, the percieved image of the country’s
progress, and the perceived possibility of eradicating corruption from politics. During the development of the research there were some limitations. First, al-
though the analysis was based exclusively on the information available through the
institutional websites of the SAI, justified by the increasing use of the internet, the
improvement of physical infrastructure and connectivity in Latin America, this study
did not consider other formal or informal channels, means and mechanisms through
E

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IDIGI-EFS 2017 RANUKING –GENERAL RESULUTS
Belice Cuba
Bolivia
El Salvador Curazao
Uruguay
Paraguay
Nicaragua Perú
Venezuela
Optimun
Good
Medium
Low
Puerto Rico
República Dominicana Regional Average Argentina
Ecuador
Colombia
Costa Rica Honduras
Guatemala Chile
Panamá Brasil
México
9
13 18
19
20 27 27
33 39
45
45
46
51
81
67 72 79
80 88
95
0
20 406080100
75
75
73
which SAI could be disseminating information to citizens and stakeholders; second,
the analysis of inferential statistics to compare the results of IDIGI-EFS 2017 with the
Corruption Perceptions Index and Latinobarómetro 2016 was not able to include all of
the 22 member countries of OLACEFS, considering that for Belize, Cuba, Curazao and
Puerto Rico, there is no information available, due to their exclusion from the studies
considered; and third, during the process of validating the results, eight SAI did not
respond to the request made by the Technical Commission on Good Governance Prac –
tices of OLACEFS, a situation that refers to interpreting the results of these SAI in two
senses: first, that the information may be available, even though it may not have been
found during the review process and secondly, that the information is not actually
available. In these cases, the results obtained by the research team were considered
valid, a situation that does not invalidate the methodological approach or its results.
Results IDIGI-EFS 2017
A. Global Analysis –IDIGI-EFS 2017
The IDIGI-EFS average result for 2017 registers a total of 51 points, indicating that the
information provided by the SAI through their institutional websites on the scope and
results of their control management presents average levels against the standards of
the OLACEFS in terms of information and accountability to the public, that is, the ave-
rage level of access to information in the region is medium. Table No. 4. IDIGI-EFS 2017 General Results for SAI
COUNTRY
SAI SCORE
OBTAINED R
ANkING OF
QUALIFICATION V
ALORIZATION
OF RESULTS
Argentina General Audit Office of the Nation 81 3 Good
Belize General Audit Office 919 Iow
Bolivia General State Comptroller 18 17 Iow
Brazil Federal Court of Accounts 88 2 Good
Chile General Comptroller
of the Republic 795 Good
Colombia The Comptroller General Office
of the Republic 728 Good
Costa Rica General Comptroller Office
of the Republic 73 7 Good
Cuba General Comptroller Office
of the Republic 1318 Iow
Curazao General Comptroller Office
of the Republic 20 15 Iow
Ecuador State General Comptroller 67 9 Medium
El Salvador Court of Accounts of the Republic 1916 Iow
Guatemala General Accounts Comptroller Office
of the Republic 75 6 Good
Honduras Supreme Court of Accounts
of the Republic 756 Good
México Sumpreme Audit of the Federation 95 1 Optimal
Nicaragua General Comptroller Office
of the Republic 3313 Iow
Panamá General Comptroller Office
of the Republic of Panamá 80 4 Good
Paraguay General Comptroller Office
of the Republic 2714 Iow
Perú General Comptroller Office
of the Republic 39 12 Iow
Puerto Rico Comptroller Office of
the Free State of Puerto Rico 45 11 Iow
República
Dominicana Accounts Chamber
of the Republic 4610 Iow
Uruguay Accounts Court of the Oriental Repu-
blic of Uruguay 2714 Iow
Venezuela General Comptroller Office
of the Bolivarian Republic 45 11 Iow
Source: IDIGI-EFS 2017 – AC-Colombia
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Figure 1. IDIGI-EFS 2017 Ranking –General Results.
Source: IDIGI-EFS 2017 – AC-Colombia
As Shown in Figure 1. Ranking General Results, only one SAI out of a total of 22
achieved a score above 90 points. The Superior Audit of the Mexican Federation, with
95 points, obtained the maximum value of IDIGI-EFS-2017, showing that the informa-
tion provided by this SAI on the scope and results of its institutional control manage-
ment complies with the standards of the OLACEFS in the area of information and ac-
countability to citizens. It provides sufficient, detailed and timely information. There
is a high degree of interest on the part of this SAI in providing the citizen with quality
inputs for the exercise of oversight over the different aspects of the management of
public resources, as well as the scope of the audit. The Federal Court of Accounts of Brazil, the General Audit Office of the Nation
of Argentina, the General Comptroller Office of the Republic of Panama, the General
Comptroller of the Republic of Chile, the General Accounts Comptroller Office of the
Republic of Guatemala, the Supreme Court of Accounts of the Republic of Honduras,
the General Comptroller Office of the Republic of Costa Rica, and the Comptroller Ge-
neral Office of the Republic of Colombia, for a total of eight SAI members of OLACEFS,
were in the range of 70 to 89.9 of the IDIGI-EFS 2017, which indicates that the infor-
mation provided by these SAI presents adequate levels of information and accoun-
tability. The level of access to information from these eight SAI is good. The State
General Comptroller of Ecuador ranks between 50 and 69.9 points in the IDIGI-EFS
2017, which indicates that the information provided by this SAI through its institutio-
nal website, presents medium levels in reference to the standards of OLACEFS in the
area of information and accountability to citizens. Finally, the Accounts Chamber of the Dominican Republic, the Office of the Comp-
troller of the Free State of Puerto Rico, the General Comptroller Office of the Bolivarian
Republic of Venezuela, the General Comptroller Office of the Republic of Peru, the Ge-
neral Comptroller Office of the Republic of Nicaragua, the General Comptroller Office
of the Republic of Paraguay, the Accounts Court of the Oriental Republic of Uruguay,
the General Comptroller Office of the Republic of Curazao, the Court of Accounts of the
Republic of El Salvador, the General State Comptroller of Bolivia, the General Comptro-
ller Office of the Republic of Cuba and the General Audit Office of Belize, for a total of
12 of the 22 SAI, ranged from 0 to 49.9 points in the IDIGI-EFS 2017, indicating that the
information provided by these SAI presents low levels in reference to the standards of OLACEFS in terms of information and accountability to citizens. B.
Results by Category of Analysis
As indicated in Figure 3 of the research report, Category 1. Dissemination of the
institutional framework of the SAI registers the greatest availability of information to
citizens with 68%, followed by Category 3. Dissemination of the scope and results of
the institutional control of the SAI on the audit of the budget cycle, with 51%. Third,
Category 4. Dissemination of the scope and results of SAI institutional control over the
accountability of audited entities, with 50%; and fourth Category 2. Dissemination of
the scope of institutional control and audit, with 44%
Category 1.
Dissemination
of the institutional
framework of the SAI Category 2.
Dissemination
of the scope of institutional control and oversight Category 3.
Dissemination
of the scope and
results of the SAI
institutional control
over the audit of the budgetary cycle Category 4.
Dissemination of
the scope and results of SAI institutional control over the accountability
of audited entities

68% 44% 51% 50%
IDIGI-EFS 2017 AVAILABILITY OF INFORMATION BY CATEGORY
0
10
20
30
40
50 60 70
80
Figure 3 IDIGI-EFS 2017 Availability of information by category.
Source: IDIGI-EFS 2017 – AC-Colombia

In summary, the result of IDIGI-EFS 2017 by categories allows us to observe,
in Figure 4 of the report Evaluation of results, the differences between the expected
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IDIGI-EFS 2017 DISSEMINATION OF THE INSTITUTIONAL FRAMEWORK
0 20
40 60
80
100
México
Brasil
Guatemala Perú
Costa Rica Ecuador
Colombia
República Dominicana HondurasPanamá
El Salvador Paraguay
Argentina
Nicaragua
Puerto Rico Venezuela BoliviaChile
Arithmetic Average Belice
Uruguay Curazao Cuba 9, 3 2 4
9,102
8,88
8,88
8,436
8,436
7, 9 9 2
7, 9 9 2
7,548
7,548
7, 3 2 6
7, 3 2 6
6,438
6,438
5 ,9 94
5,55
5,328
5,328
5,000
4,218
4,218
4,218
3,33
values and the results obtained.
220,00
150,52 194,29393,75
385,00
440,00 770,00
770,00
Expected values
Obtained result
IDIGI-EFS 2017 EVALUATION OF RESULTS
100
200
300
400
500 600 700
800
Category 1.
Dissemination
of the institutional
framework of the SAI Category 2.
Dissemination
of the scope of
institutional
control and
oversightCategory 3.
Dissemination
of the scope and
results of the SAI
institutional control
over the audit of the
budgetary cycle Category 4.
Dissemination of
the scope and results
of SAI institutional
control over the
accountability
of audited entities

Figure 4. IDIGI-EFS 2017 Evaluation of Results.
Source: IDIGI-EFS 2017 – AC-Colombia
This analysis makes it possible to observe, firstly, that the most important gap
is recorded in Category 4. Dissemination of the scope and results of SAI institutional
control over the accountability of audited entities, where the expected value is 770 and
the obtained value is 385, showing a difference of 385 points; and secondly, Category
3. Dissemination of the scope and results of the SAI institutional control over the audit
of the budgetary cycle with a difference of 376 points. These results suggest that SAI
should focus on the design of strategies that increase the availability of information
related to these categories.
Results by Category
Category 1. Dissemination of the institutional framework of the SAI.This category obtained the highest percentage of IDIGI-EFS 2017, with 68% of
information available, related to the organization, institutional policy, and resource management for audit work. In particular, SAI have at their disposal 82% of the infor-
mation on the institutional organization; 79% of the information on the institutional
policy, and 60% of the information corresponding to the management of resources.
As can be seen in Figure 6 of the research report, in Category 1. Dissemination of
the Institutional Framework, it is shown that 18 of the 22 SAI are above the average of
the maximum value of 10 points assigned to this category, with the Supreme Audit of
the Federation of Mexico with 9.32 points equivalent to 93% of the available informa-
tion, while the SAI of Belize, Uruguay, and Curazao with 4.28 and Cuba with 3.33 points
are below the average value of this category. Two cases in particular draw attention
to these results: the General Comptroller Office of the Republic of Peru, which is at a
low level of ranking, in the 12
th place, occupies the fourth place with more information
available in this category; while the General Comptroller of the Republic of Chile, with
a good level in the ranking is only a few points above the average
Figure 6. IDIGI-EFS 2017 Category 1. Dissemination of the Institutional Framework.
Source: IDIGI-EFS 2017 – AC-Colombia
In summary, this category, composed of 45 questions, shows that SAI privile-
ge the availability of information about the organizational structure and institutional
policy, as opposed to the information related to the management of the resources allo-
cated to audit work. Consequently, it is necessary to direct its strategies towards the
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Chile
México
Colombia
República Dominicana ArgentinaBoliviaPerú
Puerto Rico
Arithmetic average Brasil
Costa Rica Nicaragua
El Salvador HondurasPanamáEcuador
Guatemala CurazaoBeliceCuba
Paraguay Uruguay
Venezuela
5
0 10
1520

17,14
15,71
14,29
14,29
12,87
12,86
11,43
11,43
10,00
8,57
8,57
8,57
7, 1 4
7, 1 4
7, 1 4
5,71
5,71
5,71
4,29
4,29
4,29
4,29
2,86
IDIGI-EFS DISSEMINATION OF THE SCOPE OF CONTROL AND OVERSIGHT
provision of more information to citizens, related to aspects such: sources of budget
financing, including mechanisms and coordination procedures for their allocation; the
approval of annual budgets showing the allocation in detail; analysis of the perfor-
mance of SAI finances by comparing their behavior with the scope and results of audit
work; and semi-annual reports on budget execution, in addition to the results and
provisions of its financial statements.
Category 2. Dissemination of the scope of institutional control and oversight.
This category had the lowest percentage of IDIG-EFS 2017, with 44% of the infor-
mation available, related to the institutional work of SAI, control competencies, plan-
ning, results and analysis of audit work. As can be seen in Figure 8 of the research report, category 2. Dissemination of the
scope of control and oversight, shows that eight of the 22 SAI; Argentina, Chile, Mexico,
Colombia, Dominican Republic, Bolivia, Peru and Puerto Rico are above the average va-
lue of 20 points assigned to this category, with the General Comptroller of the Republic
of Chile standing out with 17.14 points equivalent to 86% of the available information,
while the SAI of Belize, Cuba, Paraguay and Uruguay, with 4.29 and Venezuela with
2.86 points, are below the average value of this category. Two cases in particular draw
attention to these results: the General State Comptroller of Bolivia, which is in a low
ranking, in 17
th place, ranks 4 th with more information available in this category, while
the Federal Court of Accounts of Brazil, with the second place in the ranking overall,
is below average.
Figure 8. IDIGI-EFS Category 2 Dissemination of the scope of control and oversight.
Source: IDIGI-EFS 2017 – AC-Colombia
In summary, this category, consisting of 14 questions, shows that SAI favor the
availability of information on their competence to carry out institutional control of
public resources, including agencies, entities, programs, and oversight issues, as oppo-
sed to the annual planning of oversight considering the criteria for its formulation, the
type of audit to be performed, and the respected results of the exercise. It is therefore
necessary that the SAI direct their strategies towards providing more information to
the public on aspects such as: presentation of audit results and follow-up to audit pro-
visions or recommendations in audience of citizens and stakeholders, through public
hearings or press conferences, convening institutional leaders. Facilitating this infor-
mation will contribute to the creation of spaces for openness and dialogue regarding
the results of the control, recommendations or audit provisions and the promotion of
social control for the implementation of institutional improvement plans. Likewise, it
is advisable for SAI to make available to citizens and other stakeholders explanatory
information on the expected results of the audits included in their Annual Audit Plan
in a way that allows them to identify the guidelines and purposes of the audits.

Category 3. Availability of information on the scope and results of institu –
tional control over the budgetary cycle audit. This category ranked second in the percentage of IDIGI-EFS 2017, with 51% of the
information available, related to the audit of the budget cycle in its different phases, as
well as the results obtained during this process. As can be seen in Figure 10 of the research report, Category 3. Availability of infor-
mation on the scope and results of the SAI institutional control over the budgetary cycle
audit, shows that 9 of the 22 SAI: Argentina, Brazil, Colombia, Costa Rica, Guatemala,
Honduras, Mexico, Panama and Venezuela are above the average of the maximum va-
lue assigned of 35 points in this category, with the SAI of: Brazil, Colombia, Guatemala,
Honduras, Mexico and Panama standing out with 100% of the information available in
their institutional websites, while the SAI of Peru, Dominican Republic, and Uruguay
with 8.75 points are below the average value of this category. The SAI of Belize, Boli-
via, Cuba, Curazao, El Salvador and Paraguay do not provide any information. A special
case is worthy of note: the General Comptroller Office of the Bolivarian Republic of Ve-
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Brasil
Colombia
Guatemala Honduras México
Panamá
Argentina
Costa Rica Venezuela Chile
Ecuador
Nicaragua
Puerto Rico
Arithmetic average Perú
República Dominicana UruguayBelice
Bolivia Cuba
Curazao
El Salvador Paraguay
0 5 10 15 20 25 30 35
35
35
35
35
35
35
26,25
26,25
26,25
1 7, 5
1 7, 5
1 7, 5
1 7, 5
1 7, 5
8,75
8,75
8,75
0
0
0
0
0
0
IDIGI-EFS 2017 AVAILABILITY OF INFORMATION ON THE SCOPE
AND RESULT OF INSTITUTIONAL CONTROL OVER THE BUDGETARY CYCLE AUDIT
35
35
35
35
30
30
30
25
25
1 7, 5
15
15
15
10
10
10
10
10
5
5
0
0
0 Brasil
Ecuador México
Argentina Chile
Costa Rica Panamá
Guatemala Honduras
Arithmetic average ColombiaParaguay
República Dominicana Perú
Puerto Rico Uruguay
Venezuela Curazao Cuba
El Salvador Belice
Bolivia
Nicaragua
0 5 10 15 20 25 30 35
2017 DISSEMINATION OF THE SCOPE AND RESULTS OF INSTITUTIONAL CONTROL
OVER ACCOUNTABILITY OF AUDITED ENTITIES
nezuela, ranked 11 th, shares with the SAI of Argentina and Costa Rica the second place
in this category, with a 75% availability of the information on the scope and results of As can be seen in Figure 12 of the research report, Category 4.
Dissemination of the
scope and results of institutional control over accountability of audited entities, shows
that 9 out of the 22 SAI: Brazil, Ecuador, Mexico, Chile, Costa Rica, Panama, Argentina,
Guatemala and Honduras are above the average of the maximum value assigned of 35
points in this category, especially the SAI of Argentina, Brazil, Ecuador and Mexico,
which have 100% of the information available on their institutional websites; while
the SAI of Colombia, Paraguay, Dominican Republic, Peru, Puerto Rico, Uruguay, Vene-
zuela, Curazao, Cuba and El Salvador are below the average value of this category. The
SAI of Belize, Bolivia and Nicaragua do not provide an information at all. Two cases
warrant attention: the State General Comptroller of Ecuador, which is in the middle of
the ranking, in the 9
th position, shares the first place with the SAI of Argentina, Brazil,
and Mexico with 100% of the information available in this category; and the General
Comptroller Office of the Republic of Paraguay, ranked 14
th, shares fourth place with
the SAI of Colombia and Dominican Republic with 43% of the available information.
Figure 12. Category 4. Dissemination of the scope and results of institutional control over
accountability of audited entities.
the audit of the budgetary cycle.
Figure 10. IDIGI-EFS 2017 Category 3. Availability of information on the scope and result of insti-
tutional control over the budgetary cycle audit.
Source: IDIGI-EFS 2017 – AC-Colombia
In summary, this category, composed of four questions, shows that SAI favor the
provision of information related to the work of auditing the budgetary cycle, as oppo-
sed to providing information on the results and impacts of the audit of government
management. Consequently, it is necessary that SAI that make all information avai-
lable to citizens continue to do so, and those that do not yet, direct their strategies to
disseminate the characteristics of the budgetary process in their country, as well as
the results and impact of audit work, because this information will allow citizens and
stakeholders to identify the functioning of the budget process and know the compe-
tencies and responsibilities of the SAI in a timely manner in this process.
Category 4. Dissemination of the scope and results of institutional control
over the accountability of audited entities.
This category ranked third in the percentage of IDIGI-EFS 2017 with 50% of the
information available, related to the results and impact of the accountability of the
audited entities.
Source: IDIGI-EFS 2017 – AC-Colombia
Finally, Figure 14 of the research report, Behavior of the categories by country by num-
ber of questions found, comparatively illustrates the results obtained by each of them.
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In summary, this category, composed of 7 questions, shows that some of the SAI
members of the OLACEFS privilege the provision of information related to the achie-
vement of the goals of the social programs they audit and the economic and social
benefits generated by the audit work, before the dissemination of information related
to institutional actors responsible for accountability, the internal and external factors
that determine the quality of the report, and the recommendations or provisions re-
sulting from the accountability evaluation exercise. It is therefore necessary for SAI to
focus their efforts in this regard, since this information enables citizens to identify the
offer of accountability and to take an interest in the exercise of social control to those
accountable institutions, in addition to facilitating the spaces for citizens and other
stakeholders to know technical aspects of accountability that allow them to propose
alternatives to overcome the limitations detected in the evaluation and audit exercises
carried out by SAI. C. Qualitative Observation –IDIGI-EFS 2017
Based on the search of the information in the 22 institutional websites of the SAI mem-
bers of OLACEFS, based on the application of the matrix for the collection of infor-
mation for the construction of IDIGI-EFS 2017 and in the criteria of: 1. Availability
of the information; 2. Ease of access to information; 3. Clarity and coherence of the
information provided and; 4. Innovations in the presentation and way of providing the
information, the following could be observed:
1. Availability of information in the institutional website of the SAI.
In this regard, it is important to note that all the SAI that are members of OLACEFS
have an institutional website, through which, on average, 51% of the information pro-
posed by the Guide for public accountability to the citizenship in the Tools for the appli-
cation of the principles of accountability in the Declaration of 2009.
2. Ease of access to information.
During the investigation process, it was established that the ease of access to in-
formation is determined by the following factors: a. The availability of the Manage-
ment Report, because most of the information required is clearly explained in this
document; b. The availability of a micro-site of transparency in some institutional
websites that allows to find the information in an orderly and classified way and c. The
layout of a site map. However, several factors hamper access to information such as:
a. The search systems are complex, some of them require several search criteria that
are not always clear so that the stakeholder can locate the information; b. the naming
of documents makes access to information to information difficult because many of
them are labeled with a number; and finally; c. that the information contained in the
institutional websites does not always coincide with the categories or thematic classi-
fications by sectors or departments responsible for it. The process of validation of the
information by the SAI allowed to corroborate these cases.
3. Clarity and consistency in the information provided.
In relation to these aspects, it was possible to determine that, although the SAI
publish information related to the institutional framework, much of the available
information is limited to showing the texts of laws and norms that regulate their
institutional management, which is generally dense and complicated to understand,
making it difficult to locate specific information. In the same way, the information
available is particularly diffuse in terms of institutional policies related to the areas
of communication, capacitation of external actors, gender and citizen participation,
as well as the activities planned in relation to these issues. It is significant that the
information related to the sources of financing and the analysis of the financial be-
havior of the entity and its relation to the results of the audit is not always available
and sufficiently clear.
48
22
33
58
45
53
53
19
25
51
39
53
48
64
37
49
39
51
39
50
25
32
Total answers/ Ranking/ country
IDIGI-EFS 2017 BEHAVIOR OF THE CATEGORIES
BY COUNTRY BY NUMBER OF QUESTIONS FOUND
Category 1. Dissemination of the institutional framework of the SAI
Category 2. Dissemination of the scope of institutional control and oversight
Category 3. Dissemination of the scope and results of the SAI institutional control over the audit
of the budgetary cycle
Category 4. Dissemination of the scope and results of SAI institutional control over the
accountability of audited entities
Number of replies per category
29
19
24
41
24
36
38
15
19
38
33
40
34
42
29
34
33
40
27
36
19
25
9
3
9
6
12
10
6
3
4
4
5
4
5
11 6
5
3
8
8
10
3
2
3

4 3 4 3

2

4
4
4
2
4

1
2
1
1
3

7

7 6 3
6
1
2
7 1 5 5
7

6
3
2 2 3 2
2
Argentina
Belice
Bolivia BrasilChile
Colombia
Costa Rica Cuba
Curazao
Ecuador
El Salvador Guatemala Honduras México
Nicaragua Panamá
Paraguay Perú
Puerto Rico
República Dominicana Uruguay
Venezuela
Figure 14. IDIGI-EFS 2017 Behavior of the categories by country by number of questions found.
Source: IDIGI-EFS 2017 – AC-Colombia
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4. Innovations in the presentation and ways of providing information.
As a result of the research process, the growing interest of the SAI in the region
was confirmed by the use of social networks, mobile phone applications and pedagogi-
cal videos for some of the topics, as well as a series of innovations and good practices
regarding availability, access to information and results of the institutional manage-
ment of SAI, as follows:
SAI INNOVATIONS AND GOOD PRACTICES IN THE AREA OF
AVAILABILITY , ACCESS TO INFORMATION AND RESULTS
OF INSTITUTIONAL MANAGEMENT OF SAI
General Audit Office
of the Nation of Argentina It publishes a guide to read the audit reports. It clearly explains
each of the components of the report, making it easier to under

stand its opinions. Available at: http://www.agn.gov.ar/informes/
guia-de-informes
Elabortes and disseminates educational videos with the results
of the audita. An example can be consulted at: https://www.you-
tube.com/user/AGNauditoria
General Audit Office
of Belize It has an explanatory video about the institutional work, its pur

poses and commitments, explaining to the citizens the contribu-
tion of their work to the development of the country. Available at:
http://www.audit.gov.bz/events.html
General State Comptroller
of Bolivia It reports on its offer of training Government Administration

and Control Systems of the country in all its areas of action.
Available at: http://www.contraloria.gob.bo/website/CENCAP/
Presentaci%C3%B3n.aspx
Federal Court
of Accounts of Brazil It informs the citizens and other stakeholders about relations
with the National Congress of Brazil, where it presents the work
agenda, requests for information with their respective debates
and conclusions, as well as those outstanding Works, which can
be accessed by criteria of search, by author, keywords, subject
areas, and type of interested actor or client. Available at: http://
website.tcu.gov.br/congresso-nacional/#areas
General Comptroller
of the Republic of Chile It informs the public and other stakeholders about the mecha-
nisms and possibilities to provide online inputs to the audit in
stages of planning and execution of audits. Available at: https://
www.contraloria.cl/websiteweb/web/cgr/sugerir-una-fiscal-
izacion1
SAI INNOVATIONS AND GOOD PRACTICES IN
THE AREA OF
AVAILABILITY , ACCESS TO INFORMATION AND RESULTS
OF INSTITUTIONAL MANAGEMENT OF SAI
The Comptroller General
Office of the Republic
of Colombia It publishes sectorial macro-analysis and fiscal macro-analysis
that contribute to a better understanding of the impact of public
policies on the lives of citizens. Available at: http://www.contral-
oria.gov.co/web/finanzas-publicas/publicaciones
General Comptroller
Office of the Republic of
Costa Rica It offers the option of downloading the Transparency within reach
CGR-CR application for mobile phones. Available at: https://
www.cgr.go.cr/04-servicios/app-moviles-tablets.html
It provides the option of answering a survey that inquires the
opinion about the experience of the consultation carried out.
Available at: https://www.surveymonkey.com/r/9KRBVD2
It provides attention based on the requests and results of the
survey via e-mail, with optimal resolution times.
State General Comptroller
of Ecuador It publishes detailed information on the programs and activities
of citizen relationship and cooperation with civil organizations.
Available at: http://www.contraloria.gob.ec/multimedia/REVIS

TACARTA130/organizaciones.html
Supreme Court of
Accounts of the Republic
of Honduras It presents in its institutional website a link to the Institute of
Access to Public Information (IPIA), which reports financial
statements, monthly budget execution by group and object of
expenditure, annual reports, budget liquidation, monthly trans-
fers, spending, physical investment, financial investment, debt
and delinquency. Available at: http://websiteunico.iaip.gob.hn/
website/index.php?website=406
Supreme Audit of the
Federation of Mexico It publishes daily information on its institutional management
through Facebook in support of the information dissemina-
tion strategy available in its institutional website. Available at:
https://www.facebook.com/AuditoriaSuperiordelaFederacion/
Accounts Court of the
Oriental Republic of
Uruguay It publishes in its Annual Report a summary by institution that
includes recommendations and opinions on the management of
the audited entities, as well as information related to the rende-
ring of accounts, budgetary executions and approved balances,
facilitating to the citizen the understanding of its work and the
state of audited institutions. Available at: http://www.tcr.gub.
uy/documentos/memoria%20anual%202014.pdf
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IDIGI • EFS • 2017 / 035
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81
33
36 40
18 88
79
66 72
73
58
37 47
13 31
67
36
19 28
30
30
26
33 80
38 30
39 46 71
45
27 35
31 27
17
75
75 76
Argentina
BoliviaBrasil
Chile
Colombia
Costa Rica
Cuba
Ecuador
El Salvador
Guatemala
Honduras México
Nicaragua
Panamá
Paraguay
Perú
República Dominicana
Uruguay
Venezuela
IDIGI-EFS 2017  VS CORRUbTION bERCEbTIONS INDEX 2016
IDIGI-EFS 2017 Corruption Perceptions Index 2016
SAI INNOVATIONS AND GOOD PRACTICES IN THE AREA OF
AVAILABILITY , ACCESS TO INFORMATION AND RESULTS
OF INSTITUTIONAL MANAGEMENT OF SAI
General Comptroller
Office of the Bolivarian
Republic of Venezuela The institutional website of the entity has a diffusion space
called the Opinion Column of the General Controller, where it
addresses issues related to the institutional work, such as the
national fiscal control system, citizen participation, internal con-
trol, public ethics and the administration, among others. Avai-
lable at: http://www.cgr.gob.ve/site_newsindex.php?t=2&Co-
d=124&y=2017
Source: IDIGI-EFS 2017 – AC-Colombia
D.
Analysis of results against other related indices.
In support of the analysis and monitoring of the performance of the results obtained in
terms of availability and access to the information on the institutional control and over –
sight of the SAI, the comparisons were made with the Transparency Index and the results
of the Latinobarómetro, both of 2016. For this, two criteria were taken into account. First, the availability of information
with comparable indicators in the region that addressed all or most of the countries stu-
died; secondly, the affinity of issues in relation to transparency, government performan-
ce and citizens´ opinion of the development of the economy and the image of progress. The analysis was based on considering that a greater availability of information on
the institutional management of SAI is a tool for citizens to exercise their rights and to
demand responsibility from officials, based on the examination of the actions of their
governments as a basis for the informed debate on these actions. Likewise, it contribu-
tes to a better understanding of the performance of the public function and therefore
of the governments, besides allowing new interrelations with the citizens oriented to
their inclusion and participation in the control of the public management, and finally, it
increases the understanding of citizens on the oversight of public finances generating
better levels of trust between citizens and state institutions. The variables considered in this exercise were: a. The Transparency International Co –
rruption Perception Index 2016; and b. The Latinobarómetro 2016, of the Latinobarómetro
organization, in its categories of support for democracy, government approval, eradica-
tion of corruption, satisfaction with the economy, and the country’s image of progress.
1. Corruption Perceptions Index 2016
6
The Corruption Perceptions Index of Transparency International – TI, measures
on a scale of 0 to 100 the levels of perceived corruption in the public sector in a given
6 The Corruption Perceptions Index combines data from different sources that allow the estimation of the percep-
tions of businessmen and country specialists regarding the level of corruption that exists in the public sector.
For more information on the methodology for calculating the Corruption Perceptions Index -TI, see: http://
transparenciacolombia.org.co/wp-content/uploads/2017/02/cpi_2016_faq_es.pdf (Recuperado 19 de septi-
embre de 2017)
country. For this purpose, it assigns a rating of 0 points to the level of perception of
very corrupt and 100 points to the perception of absence of corruption.
When comparing the behavior of the two indices in Figure 59 of the study, IDI-
GI-EFS 2017 vs. Corruption Perceptions Index 2016, there can be observed different be-
haviors: First, that those countries with the highest degree of perception of corruption
are Venezuela and Nicaragua, whose SAI were valued with a low level of availability
of information by the IDIGI-EFS 2017, evidencing a typical behavior in the relationship
between the two variables, i.e. the lower the availability of information, the higher the
level of perception of corruption; secondly, that although Guatemala, Honduras and
Mexico are valued with significant levels of perception of corruption, the first two SAI
are located in IDIGI-EFS 2017 at a good level of availability of information and the
third at the optimal level, evidencing an atypical behavior in these variables; third,
that the countries with the lowest degree of perceived corruption are Uruguay, Chile,
and Costa Rica, respectively. For the cases of Chile and Costa Rica, IDIGI-EFS 2017
places the SAI of these countries at a good level of information availability, showing
a typical behavior of the variables, while the SAI of Uruguay obtained a low level of
availability of information according to the results of IDIGI-EFS 2017, which contrasts
with the highest score in the perception of corruption index, indicating that according
to the perception of citizens, corruption levels in this country are the lowest in the
region.
Figure 59. IDIGI-EFS 2017 vs. Corruption Perceptions Index 2016.
Source: IDIGI-EFS 2017 – AC-Colombia

These results allow us to infer that: 1. In case of Mexico where the perception of corrup-
Executive Summary Executive Summary

IDIGI • EFS • 2017 / 037
036 / IDIGI • EFS • 2017
República Dominicana
Argentina
BoliviaBrasil
Chile
Colombia
Costa Rica
Cuba
Ecuador
El Salvador
Guatemala
Honduras México
Nicaragua
Panamá
Paraguay
Perú
Uruguay
Venezuela
IDIGI-EFS 2017 VS LATINOBARÓMETRO 2016 b SUPPORT FOR DEMOCRACY
IDIGI-EFS 2017 Support for Democracy
81
71
18
64
88
32 5479
72
54 73
60 67
19
36
75
7595
41 48
33
41
4580
24
55
53
39 46
60
6877
45
27
31
tion is greater and the amount of available information from the SAI is also greater, it is
necessary to focus efforts in the development of information promotion strategies and
working directly with citizens and other stakeholders in a way that increases public con-
fidence through a greater understanding of the role of the SAI and the value of oversight
of government entities. 2. In the case of Uruguay, which has the lowest perception of co-
rruption in the region and a low level of availability of SAI, it’s necessary to focus efforts
on disseminating information as a guarantee for the sustainability of this index and the
levels of trust between citizens and state entities. 3. In all cases, it is necessary to consider,
in addition to the above, that the level of availability and quality of information, increased
transparency and the consequent reduction in the perception of corruption go hand in
hand with the need to carry out efforts from the citizens to enforce the right to free access
to information as a guarantee for their participation in the control of public management.
2. Latinobarómetro 2016
7
The Latinobarómetro is an annual survey of public opinion whose purpose is to
observe the development of democracies, economies and societies using indicators of
attitude, opinion and behavior. For the purposes of comparing its results with those
obtained by IDIGI-EFS 2017, the following aspects of the Latinobarómetro were ad-
dresses: 1. Support for democracy; 2. Approval of Government; 3. Eradication of co-
rruption; 4. Satisfaction with the economy and; 5. Image of progress of the country.
a. Support for Democracy.
8
According to the results of the Latinobarómetro in 2016, support for democracy in
the region is determined by the demand for greater degrees of equality and freedom,
translated into civic and political guarantees, as well as social guarantees, where the
higher the score, the higher support for democracy by citizens. When comparing the two results in Figure 60 of the research report, IDIGI-EFS
2017 vs. Latinobarómetro 2016—Support for Democracy, the following behaviors can
be observed: First, the countries with the highest scores of support for democracy are
Venezuela, Argentina and Uruguay, where the participants manifested that democra-
cy is favorable to any other form of government. The SAI of Venezuela and Uruguay
were valued by IDIGI-EFS 2017 with low levels of information availability, evidencing
an atypical behavior in the relationship between these two variables, while Argenti-
na with a good level of availability of information, shows a typical behavior between
the relationship of these two variables, that is, with greater availability of informa-
tion, greater support for democracy. Second, the countries with the lowest support
7 This study, conducted in 2016, applied 20,204 surveys between May 15 and June 15, 2016. For the technical
file and complete report of the Latinobarómetro consult: http://gobernanza.udg.mx/sites/default/files/Lati-
nobar%C3%B3metro.pdf (Recuperado 19 de septiembre de 2017)
8 The results were obtained from the question: Which of the following sentences do you agree with? A. Democracy
is preferable to any other form of government; B. In some circumstances, an authoritarian government may be
preferable to a democratic one; and C. To the people as a whole a democratic regime has the same value as a
undemocratic one. Page 9. Latinobarómetro 2016.
for democracy are Guatemala, Brazil and El Salvador. The SAI of Guatemala and Brazil
were valued by IDIGI-EFS 2017 with a good level of availability of information, eviden-
cing and atypical relationship in the relationship between these two variables, while
El Salvador with a low level of availability of information shows a typical relationship
between them.
Figure 60 IDIGI-EFS 2017 vs Latinobarómetro 2016 – Support for Democracy
Source: IDIGI-EFS 2017 – AC-Colombia
These results allow to infer that the availability of information related to govern-
ment control is not enough to reduce the discontent that is observed in the perception
of the citizenship of not having voice and access to the spaces of decision making that
characterize democracy. For this reason it is necessary that the SAI explore, based on
the aspirations of citizens, new forms of interrelation that allow to increase the levels
of democratization of the institutional control that they exert.
b. Government approval.
9
According to the results of the Latinobarómetro, the perception about the appro-
val of the government is related to the citizens´ assessment of the performance of their
government. In 2016, the study showed that the result obtained was more related to
the nature of the demands of substantive political goods, the free and equal participa-
tion in the political life of its society, than by the capacity of the governments of the
region in resolving the economic difficulties. The results are expressed in a range from
0 to 100 points, where 0 corresponds to the disapproval of the government and 100 to
its total approval.
9 The results were obtained from the question: Do you approve or not the administration of the government
under president… (name by country)? Page 35 Latinobarómetro 2016.
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IDIGI-EFS 2017 VS LATINOBARÓMETRO – GOVERNMENT AbbROVAL
IDIGI-EFS Government Approval
Argentina
BoliviaBrasilChile
Colombia
Costa Rica Ecuador
El Salvador Guatemala Honduras México
Nicaragua Panamá
Paraguay Perú
República Dominicana Uruguay
Venezuela
18
81
40 52
79
88
22 28
3272
73
30 67
40 33 75
56 75
47 95
25 69
33 80
33 39
27 29
1976
46
2743
45
20
19
IDIGI-EFS 2017 VS LATINOBARÓMETRO – ERADIbATION OF bORRUPTION
IDIGI-EFS Erradication of corruption
Argentina
BoliviaBrasilChile
Colombia
Costa Rica Ecuador
El Salvador Guatemala Honduras México
Nicaragua Panamá
Paraguay Perú
República Dominicana Uruguay
Venezuela
18
40 81
88
51
45 79
32 4572
73
50 67
57 58
58
75
75
59 95
45 60
33 80
44 59
27 39
46
53
61
49
27 45
44
19
When comparing the two results in Figure 61 of the research report IDIGI-EFS
2017 vs. Latinobarómetro 2016 – Government Approval, the following behaviors can
be observed: First, that the countries with greater government approval by citizens
are the Dominican Republic, Nicaragua and Guatemala. The SAI of the Dominican Re-
public and Nicaragua were valued by IDIGI-EFS 2017 with low levels of information,
evidencing an atypical behavior in the relationship of the two variables, while Guate-
mala with a good level of information availability shows a typical behavior between
the variables, i.e. the greater availability of information, the greater perception of go-
vernment approval. Second, the countries with the lowest government approval score
are Peru, Venezuela and Brazil. The SAI of Peru and Venezuela have been valued by
IDIGI-EFS 2017 with a low level of availability of information evidencing a typical re-
lationship between variables, while Brazil with a good level of information availability
evidences an atypical relationship between the variables.
Figure 61. IDIGI-EFS 2017 vs. Latinobarómetro – Government Approval
that it is possible and 47% who consider that eradicating corruption is not possible.
According to Latinobarómetros these results show a change compared to the results of
previous years that show a substantive change in the population towards the public and
the social where the nature of the demands change. The results are expressed in a range
of 0 to 100 points where 0 corresponds to the level of perception of it not being possible
to eradicate corruption and 100 points the maximum possibility of eradicating it. When comparing the two results in Figure 62 of the research report IDIGI-EFS
2017 vs. Latinobarómetro 2016 – Eradication of Corruption, the following behaviors
can be observed: First, that the countries more optimistic about the possibility of era-
dicating corruption are the Dominican Republic, Nicaragua, and Honduras. The SAI
of the Dominican Republic and Nicaragua were valued by IDIGI-EFS 2017 with low
levels of availability of information, evidencing an atypical behavior in the relation
between the two variables, while Honduras with a good level of availability of informa-
tion shows a typical behavior between the variables, that is to say, the greater the avai-
lability of information, the greater the perception of being able to combat corruption.
Second, the most pessimistic countries facing the possibility of eradicating corruption
are Chile, Argentina, and Venezuela. The Chilean and Argentine SAI were valued by
IDIGI-EFS 2017 with good levels of information availability, evidencing an atypical be-
havior in the relationship between the two variables, while Venezuela with a low level
of availability of information shows a typical behavior.
Figure 62 IDIGI-EFS 2017 vs. Latinobarómetro – Eradication of Corruption
Source: IDIGI-EFS 2017 – AC-Colombia
These results make it possible to infer that the availability of information related
to the audit is not sufficient to determine the degree of approval of governments, for
that reason it is necessary that the SAI strengthen their strategies of dissemination of
the information of the results of their audit work to citizens and other stakeholders,
as a contribution to a better understanding of the performance of the public function
and hence of governments.
c. 3. Eradication of Corruption.
10
According to the results of the Latinobarómetro in 2016, the citizen´s perception
of the possibility of eradicating corruption is divided between 50% who consider
10 The results were obtained from considering the answers to ‘agree’ and ‘strongly agree’ to the question: It is
possible to eradicate the corruption of politics. Page 65 Latinobarómetro 2016.

Source: IDIGI-EFS 2017 – AC-Colombia
These results allow us to infer that the availability of information related to the audit
is not a unique factor to determine the degree of perception about the possibilities of era-
dicating corruption, therefore it is necessary that the SAI consider the demands of the citi-
zen towards the public and as an opportunity to join efforts in the fight against corruption
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IDIGI • EFS • 2017 / 041
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and improve the quality of institutional control and oversight, as well as rely on the media
to disseminate the scope, results and impacts of the control they perform.
d. Satisfaction with the Economy.
11
This variable takes into account aspects such as unemployment, lack of supply, rising
prices and poverty. According to the results of the Latinobarómetro in 2016, the citizen´s
perception of satisfaction with the economy is 20% lower compared to the results obtai-
ned in 2014 and 2015, with levels similar to those observed before the financial crisis of
2008 and 2009. The results are expressed in a range from 0 to 100 points where 0 co-
rresponds to the level of perception of greater dissatisfaction with the performance of the
economy and 100 points to the highest degree of satisfaction with the economy. When comparing the two results in Figure 63 of the research report IDIGI-EFS
2017 vs. Latinobarómetro 2016 – Satisfaction with the Economy, the following beha-
viors can be observed: frist, that countries that present the greatest satisfaction with
the economy are Nicaragua, Bolivia and the Dominican Republic, whose SAI were
valued with a low level of availability of information by IDIGI-EFS 2017, showing an
atypical behavior in the relation of the two variables, considering that a typical rela-
tion would be, to a greater level of availability of information, a higher level of percep-
tion of satisfaction with the economy. Second, the countries with the highest degree
of perceived dissatisfaction with the economy are Brazil, Venezuela, and El Salvador.
The Brazilian SAI was valued with a good level of information availability evidencing
an atypical behavior between the variables, while the SAI of Venezuela and El Salva-
dor, valued with a low level of availability of information, show typical behavior in the
relation between the two variables.
Figure 63 IDIGI-EFS 2017 vs Latinobarómetro 2016 – Satisfaction with the Economy
Source: IDIGI-EFS 2017 – AC-Colombia
11 The results were obtained from considering the responses of: very satisfied and rather satisfied to the ques-
tion: Would you say you are satisfied with the functioning of the economy in …. (Country)? Page 53 Latino-
barómetro 2016.
 IDIGI-EFS 2017 VS LATINOBARÓMETRO 2016 b SATISFACTION WITH THE ECONOMY
IDIGI-EFS Satisfaction with the economy
Argentina
BoliviaBrasilChile
Colombia
Costa Rica Ecuador
El Salvador Guatemala Honduras México
Nicaragua Panamá
Paraguay Perú
República Dominicana Uruguay
Venezuela
81
19 35
18 417
161630
13
19
18 1645 36
95
75
75
67
73
72
79
88
3321
80
27
22 39
46
27 45
7
23
32
21
These results allow to infer that the availability of information related to the over-
sight of public finances is not enough to determine the perception of satisfaction with
the economy, therefore it is necessary that the SAI develop strategies of diffusion and
dissemination that increase the levels of understanding on the part of citizens about
the audit of public finances, as it provides elements of analysis for the assessment of
government actions against macroeconomic and microeconomic variables, particular-
ly in the face of the current challenges of the control of the SDG

e. 5. Image of Country Progress.
12
According to the results of Latinobarómetro 2016, the country’s image of progress
values citizens´ perception of whether the country is progressing, stagnating, or ex –
perieincing a setback. For 2016, the study found that the average for the countries
considered is 24 points. The results are expressed in a range of 0 to 100 points, where
0 corresponds to the fact that no citizen perceives and image of progress in their coun-
try and 100 points to which all citizens perceive an image of progress in their country. When comparing the two results in Figure 64 of the IDIGI-EFS 2017 vs. Latinbaró-
metro 2016 – Image of Country Progress, it can be seen that where the largest number
of citizens consider their country to be progressing are the Dominican Republic, Ni-
caragua, and Bolivia, whose SAI were valued with a low level of availability of infor-
mation by IDIFI-EFS 2017. Brazil, Venezuela and Costa Rica are the countries where
a smaller number of citizens consider that their country is progressing. The SAI of
Brazil and Costa Rica are at a good level of availability of information in IDIGI-EFS 2017
and the SAI of Venezuela at a low level. These results do not show typical or atypical
behaviors in the relation between these two variables because the availability of infor-
mation provides the criteria for the formation of a public judgment on the progress or
setback of a country.
12 These results were obtained considering the response ¨it’s progressing¨ to the question ‘would you say the
country is progressing, static, or receding?’ page 53 Latinobarómetro 2016.
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042 / IDIGI • EFS • 2017
Gráfica 64 IDIGI-EFS 2017 vs. Latinbarómetro 2016 – Image of Country Progress
IDIGI-EFS 2017 VS. LATINBARÓMETRO 201b – IMAGE OF COUNTRY PROGRESS
IDIGI-EFS 2017 Image of country progress
Argentina
BoliviaBrasilChile
Colombia
Costa Rica Ecuador
El Salvador Guatemala Honduras México
Nicaragua Panamá
Paraguay Perú
República Dominicana Uruguay
Venezuela
81
20 4b
18 488
7972 73
28 1231b7
1914 75
75
15 19
19
95
5333 80
28 23
27 2139
58
4b 45
b
27
21
15
Source: IDIGI-EFS 2017 – AC-Colombia
These results allow us to infer that the availability of information related to the
audit is not sufficient to determine the image of progress or setback of a country. It is
therefore necessary for SAI to develop strategies for disseminating the results of ins-
titutional control and auditing so that citizens can construct a public judgment based
on technical and objective criteria. But beyond the image, oversight is a determining
factor in the progress of a country, considering its contribution to the improvement of
government in aspects such as the attention of basic needs, the use of available resour –
ces and opportunities for the development of human potential. Finally, we invite the reader to know in detail the results of IDIGI-EFS 2017 by
country as well as the conclusions and recommendations of the same, which can be
found in Spanish.
Luis Fernando Velásquez Leal.
Director of Research
Executive Director, AC-Colomia. He has given advise on the
design and implementation of institutional and social stra-
tegies to strengthen citizen participation on fiscal control
and accountability, from the point of view of Supreme Au-
dit Institutions – SAI, financially assisted by the German
Agency of Technical Cooperation – GIZ and the World Bank, to support SAIs of Latin
America and Caribbean, (OLACEFS) and Central America (OCCEFS). Mr. Velasquez has developed not only methodologies and training abilities to exer-
cise good governance but he has also designed and implemented innovative programs
in the field of human development within high economical, political, and social com-
plexity contexts. He has participated as a researcher in the Fiscal Ibero – American
Expert Network. He has written numerous academic articles and has participated in
diverse researches, among which stand out: “SAIs and Accountability: Creating a com-
mon ground for external control strength in Latin America”; “Citizenship and Fiscal
control: An experience of citizen participation in Institutional Control in Colombia
and Honduras”; “Democracy, visibility, and transparency of governmental auditing in
Honduras: innovations and results of a strategic alliance among the SAI, civil society
organizations, and audited institutions”; “Interaction between SAIs and Citizens: De-
velopment, lessons, and challenges of citizen participation in Fiscal Control of Latin
America 2007 – 2012”; and “The Access Index for Budgetary information 2011: A tool
to improve public expending efficiency, access to information, and citizen control over
budget of the administrative areas in Colombia”. Corporation Accion Ciudadana Colombia – AC Colombia, is a civil organization
working to promote and consolidate democracy by encouraging initiative develop-
ment in topics related to citizen oversight and fiscal accountability with a focus based
in human rights, peace culture, and reconciliation in Colombia, and good governance
and better relationships between citizens and SAIs, in an international context.
E-mail: director@ac-colombia.net Researches
E

S

Sandra Liliana Sánchez Coca
Co-investigator
Economist. Experience in the design and implementa-
tion of public policies with a population perspective
– differential and rights approach. Design – execution
– evaluation and systematization of accompanying pro-
cesses to communities in situations of vulnerability, at
risk, in situations of forced displacement, victims of socio – political violence and
to population groups. Development of social research. Development of pedagogical
tools for the formation and transfer of knowledge – Teaching experience and in non
formal education with basic populations.
E-mail: sandra.sanchez@ac-colombia.org Researches

Nota: El texto extraído es sólo una aproximación del contenido del documento