1. Good Governance in the Public Sector An international framework
Gert jönsson

2. the swedish national audit office
Background
Initiated by IFAC and CIPFA (the Chartered Institute of Public Finance & Accountancy)
International Reference Group (WB, IMF, OECD, UNCTAD, INTOSAI, etc.)
Intended to be relevant for government as a whole as well as individual entities
Several versions, preliminary consultation with some SAIs and INTOSAI bodies, nine responses
Final Consultation Draft mid June 2013
Final Framework mid October
An instrument for the Riksdag’s exercise of parliamentary control
Audits public administration at the national level
Contributes to:
Economical use of resources
Effective and efficient administration
Transparency in decision-making
Cost-effective use of tax revenues
Compliance by public administration with ordinances, directives, rules and regulations
Achievement of objectives set
The Swedish NAO and the Auditors General have an independent status which is laid down in the national constitution

3. The Framework 7 principles
the swedish national audit office
The Framework 7 principles
Strong commitment to integrity, ethical values, and the rule of law
Openness and comprehensive stakeholder engagement
Defining outcomes in terms of sustainable economic, social, and environmental benefits
Determining the interventions necessary to optimize the achievement of intended outcomes
Developing the capacity of the entity, including the capability of its leadership and the individuals within it
Managing risks and performance through robust internal control and strong public financial management
Implementing good practices in transparency and reporting to deliver effective accountability
The concept of parliamentary control exists in a number of countries. Its concrete manifestations depend on the individual system of government in each country.
In Sweden, one of the Riksdag’s primary tasks is to scrutinise central-government activities at all stages – before, during and after implementation.
The Riksdag wishes to make sure that its decisions are implemented as intended. To do this, it has five instruments at its disposal. The Swedish NAO is one of them.