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Evolving challenges for supreme audit institutions in struggling with corruption

Author

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  • Musa Kayrak

Abstract

Purpose - To discuss the theoretical framework for involvement of supreme audit institutions (SAIs) in anti‐corruption struggle and their contributions in practice. Design/methodology/approach - The paper presents a theoretical and practical discussion on both direct and indirect contributions of SAIs in fighting with corruption. To this end, it covers a comprehensive analysis of SAIs in terms of separation of power, audit evidence, transparency, investigative power and accountability. Hence, cornerstone documents concerning the subject matter of the paper have been scrutinized so as to evaluate the role of SAIs in detail. Findings - Active participation of SAIs which have financial, organizational, operational and functional independence and audit mandate guaranteed by constitutions and laws is essential in order for deterring corruption by promoting accountability, openness and good governance public‐financial management. Furthermore, it is likely that SAIs detect some suspicious cases of corruption even though most of them have no power to investigate those cases. Originality/value - The paper points out that SAIs to some extend may take part in the fight with corruption directly by detecting it beside its conventional role of deterring and preventing.

Suggested Citation

  • Musa Kayrak, 2008. "Evolving challenges for supreme audit institutions in struggling with corruption," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 15(1), pages 60-70, January.
    • Handle: RePEc:eme:jfcpps:13590790810841707
    DOI: 10.1108/13590790810841707
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    Cited by:

    1. Diana-Sabina Branet & Camelia-Daniela Hategan, 2024. "Bibliometric Framing of Research Trends Regarding Public Sector Auditing to Fight Corruption and Prevent Fraud," JRFM, MDPI, vol. 17(3), pages 1-16, February.

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