Page 10 - 4. Pre-Course Reading-Training on Forestry Audit 2019

Auditing Forests: Guidance for Supreme Audit Institutions

• Transparency. Transparency means that decisions taken Accountability is a key requirement of good governance. Not
and their enforcement are done in a manner that follows rules only governmental institutions but also the private sector and
and regulations. An activity is considered to be transparent if all civil society organizations must be accountable to the public
information about it is open and freely available. For example, and to their institutional stakeholders. Accountability cannot be
when budgets and financial statements may be reviewed by enforced without transparency and the rule of law.
anyone, when laws, rules and decisions are open to discussion, • Consensus oriented. Good governance requires medi-
they are seen as transparent and there is less opportunity for ation of the different interests in society to reach a broad con-
the authorities to abuse the system in their own interest.
sensus (agreement) in society on what is in the best interest of
• Effectiveness and efficiency. This is when processes the whole community and how this can be achieved.
and institutions produce results that meet the needs of society • Equity and inclusiveness. A society’s wellbeing depends
while making the best use of resources at their disposal.
on ensuring that all its members feel that they have a stake in
• Responsiveness. This is when institutions and processes it and do not feel excluded from the mainstream of society. This
try to serve all stakeholders within a reasonable timeframe. requires all groups, but particularly the most vulnerable, to have
opportunities to improve or maintain their wellbeing.
• Accountability. This key cornerstone of good gover-
nance is the obligation to demonstrate and take responsibility • Rule of Law. Fair legal frameworks need to be enforced
for performance in light of agreed expectations. It applies to impartially. The rule of law also requires full protection of human
governmental institutions as well as ‘civil society’ (that is, all rights, particularly those of minorities. Impartial enforcement of
10 actors, including the private sector, other than the govern- laws requires an independent judiciary and an impartial and
ment and the military). In general, an organization or an incorruptible police force.
institution is accountable to those who will be affected by its
decisions or actions. Note: There is a difference between res-
ponsibility and accountability: responsibility is the obligation When conducting an audit, good governance might be used as
to act; accountability is the obligation to answer for an action. audit criteria in terms of eight characteristics mentioned above.