303
Corruption and Fraud
Detection by Supreme
Audit Institutions
k e n n e t h m .
d y e
10
Thischapterexaminesthefraudandcorruptionissuesconfronting
supreme audit institutions (SAIs) and offers some strategies and
ideas for improving SAI performance in...
More
303
Corruption and Fraud
Detection by Supreme
Audit Institutions
k e n n e t h m .
d y e
10
Thischapterexaminesthefraudandcorruptionissuesconfronting
supreme audit institutions (SAIs) and offers some strategies and
ideas for improving SAI performance in detecting fraud and corruption.
Some SAIs have already tested some of these strategies, with
considerable success.
For other SAIs they may be new ideas that can
help them contain fraud and corruption in their countries.
The chapter is written for SAIs, with the hope that it will
generate debate at the International Congress of Supreme Audit
Institutions and cause a change in auditing emphases by SAIs—
sooner rather than later.
It is also written for government officials
and legislators concerned about good governance, accountability,
transparency, and probity, particularly in countries where fraud
and corruption are well embedded in the local culture.
The ideas
and strategies expressed in this chapter could be the subject of
donor
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