PILLAR SEVEN: EXTERNAL SCRUTINY AND AUDIT
This pillar assesses whether public finances are independently reviewed and there is external follow-up on the implementation of recommendations for improvement by the executive.
Effective external audit and scrutiny by the legislature are enabling factors for holding the government’s executive branch to account for its fiscal and expenditure policies and their implementation.
Pillar VII has two indicators:
- PI-30. External audit
- PI-31. Legislative scrutiny of audit reports
PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA