Corruption and Fraud
Detection by Supreme
This chapter examines the fraud and corruption issues confronting 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 support to countries where fraud and corruption interfere with good governance.
Fraud and corruption have devastating effects, especially on the poorest citizens of developing countries. Corruption has no borders