Event Summary
On 1 January 2026, Chile started to implement a new State auditing and risk-management architecture following the creation of the Servicio de Auditoría Interna de Gobierno (SAIG) under Law No. 21,769. This reform represents a significant institutional shift in how the State understands accountability, internal control, and public risk. Rather than relying on ex post financial oversight and discretionary audits, the new framework institutionalizes permanent, standardized, and risk-based auditing as a core function of public administration. This has altered the conditions under which non-state actors — including civil society organisations — can engage with public institutions.
The SAIG establishes mandatory technical standards for internal auditing across the Executive branch and promotes a governance model grounded in prevention, traceability, and compliance. In practice, this marks a transition toward a “zero-trust” approach, where public action is structured around the anticipation of irregularities and the expansion of formal controls. The reform was politically framed as a response to the “Caso Convenios” scandal and broader concerns over misuse of public funds.
While the stated objective is to strengthen transparency and efficiency, the implementation of this model has expanded the reach of administrative oversight beyond State agencies themselves, reshaping the State’s interaction with third parties, intermediaries, and non-state actors involved in public policy execution.