TIAPS Module 1 Audit and Assurance workbook

A.3.5 Examples of Best Practice in Public Sector Governance
Governance is dependent on clarity and understanding regarding accountability.
An organization with effective internal accountability arrangements will have
management and staff who understand clearly their own roles, responsibilities and
powers and how they relate to others in the organization. Every public sector
organization needs to be headed by an effective Minister or board of directors to lead
and control the entity and monitor the executive management. The Minister or
Chairperson of the board of directors needs to have his role formally defined in writing to
include responsibility for providing effective strategic leadership and to ensure he
successfully discharges the overall responsibility for the organization’s activities. 15
Managerial accountability is discussed in detail in Module T2 Good Governance, Managerial
Accountability, Developing Strategy, and Data Analysis.
The following examples of best practices in public sector governance are based on the
APEC Economic Committee’s Good Practice Guide on Public Sector Governance. 16
Culture
The organization must demonstrate its commitment to strong governance, and this starts
with the “tone at the top.” Leaders and senior managers must lead by example. Good
practices include:
• Formal adoption of a good governance framework, principles, standards, etc. in
policy or by legislation.
• Adoption of a written code of ethics, values, and acceptable behavior.
• Implementation of procedures for enforcing acceptable behavior, including the need
for agreeing individual and team goals, monitoring, and reporting.
• Preparedness for addressing unacceptable behavior in a fair, consistent, and timely
manner.
• Training and awareness-raising to communicate and reinforce values.
• Commitment to improvement with measurable targets.
• Periodic audit of organizational culture.
Stakeholder Relationships
Engagement with internal and external stakeholders is a two-way process, ensuring all
parties are aware of the organization’s vision, mission, goals, and priorities and can
comment on and participate in its governance. Good practice includes:
• Regular engagement with internal and external stakeholders through systematic and
ad hoc arrangements.
• Regular and reliable two-way communications.
• Operation of appropriate virtual and in-person boards, panels, committees, and other
groups with representation from civil society, political leadership, the private sector,
service users, community groups, managers, and staff.
15
APEC Economic Committee’s Good Practice Guide on Public Sector Governance, 2011.
16
APEC Economic Committee’s Good Practice Guide on Public Sector Governance, 2011.
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