Supreme Audit Institutions and Good Governance : Oversight Insight and Foresight This report maps the activities of ten leading Supreme Audit Institutions (SAIs) in Brazil Canada Chile France Korea the Netherlands Poland Portugal South Africa and the United States. In particular it looks at how these SAIs assess key stages of the policy cycle as well as resulting policies and programmes. SAIs have untapped potential to go beyond their traditional oversight role and contribute evidence for more informed policy making. The report provides examples and case studies of SAIs’ activities that consider and support the integration of international good practices into policy and programme formulation implementation and evaluation. It provides guidance for SAIs seeking to engage in oversight insight and foresight taking into account the SAI’s internal strategy as well as policy challenges and actors in the external environment.