The OECD Auditors Alliance develops and curates a range of resources to support public sector auditors in their work. From comprehensive audit frameworks to practical guides and research publications, our resources draw on the collective knowledge and experience of audit professionals across OECD member countries.
Featured Publications
Auditing Algorithms in Government
Frameworks and methodologies for auditing AI and automated decision-making systems in the public sector.
Audit Innovation in Times of Crisis
How public sector audit institutions worldwide have adapted their approaches during economic and governance crises.
AI Tools for Federal Transfers in Brazil
Applying consulting techniques and artificial intelligence to improve federal transfer processes in Brazil.
Design Thinking for Audit Impact
How design thinking principles can enhance audit reporting, stakeholder engagement, and recommendation implementation.
Frameworks and Guidelines
OECD Principles on Public Integrity
Comprehensive framework for promoting integrity in public sector organisations, including guidance on internal control systems, risk management, and the role of audit in supporting organisational integrity.
Algorithmic Accountability Framework for Auditors
Practical guidance for auditors tasked with evaluating algorithmic and AI-based decision-making systems in government, covering governance, technical assessment, impact evaluation, and continuous monitoring.
Institutional Resilience Assessment Guide
Framework for assessing and strengthening the resilience of audit institutions, addressing operational continuity, methodological flexibility, technological readiness, and workforce adaptability.
Data Analytics Maturity Model for Audit Institutions
A structured model for assessing and developing data analytics capabilities within public sector audit institutions, from foundational data management to advanced predictive analytics and machine learning applications.
Crisis Audit Methodology Guide
Practical guidance for conducting effective audit during crisis conditions, including real-time audit approaches, risk-based prioritisation for emergency spending, and frameworks for engaging constructively with uncertainty.
Key Topic Areas
Digital Auditing
Approaches to auditing digital government services, IT systems, cybersecurity, and digital transformation programmes.
AI and Algorithms
Frameworks for evaluating automated decision-making, machine learning models, and artificial intelligence in government.
Risk Management
Enterprise risk management frameworks, risk-based audit planning, and the role of audit in organisational risk governance.
Public Procurement
Audit approaches for public procurement processes, from pre-award evaluation to contract management and post-completion review.
Performance Audit
Methodologies for evaluating the economy, efficiency, and effectiveness of government programmes and operations.
Integrity and Ethics
Audit's role in promoting public integrity, preventing corruption, and strengthening ethical standards in government.