NDLI: Public auditing: What impact does the quality of the institutional framework have on the level of corruption?

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Public auditing: What impact does the quality of the institutional framework have on the level of corruption?

Content Provider	SAGE Publishing
Author	Eriole Zita Nonki Tadida
Copyright Year	2023
Abstract	Supreme audit institutions (SAIs) are a component of a nation's institutional system. This article defines the concept of an institutional anti-corruption system centered on the SAI through four main characteristics: independence, accountability, mandate and collaboration. The article aims to assess the impact that the quality of the anti-corruption system has on perceived levels of corruption. Data from the 2019 International Budget Partnership Open Budget Survey covering 117 countries are used for this purpose. The regression results show that the quality of the institutional anti-corruption system centered on the SAI is associated with a low level of perceived corruption. However, other elements must be implemented to create an anti-corruption environment, such as citizens’ involvement as controlling actors.Points for practitionersIt is important that policy makers recognize and leverage the potential of SAIs in reducing corruption. Contemporary governance and the complexity of corruption require the protection of SAI's independence, but also call for the establishment of collaborative mechanisms that engage civil society and the media.
Related Links	https://journals.sagepub.com/doi/pdf/10.1177/00208523231155385?download=true
ISSN	00208523
Journal	International Review of Administrative Sciences (RAS)
e-ISSN	14617226
DOI	10.1177/00208523231155385
Language	English
Publisher	Sage Publications UK
Publisher Date	2023-02-27
Publisher Place	London
Access Restriction	Open
Rights Holder	© The Author(s) 2023
Subject Keyword	national integrity system governance public finance institutional anti-corruption framework supreme audit institution
Content Type	Text
Resource Type	Article
Subject	Public Administration Sociology and Political Science

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