The fight against corruption and the search for effective practices of cooperation between SAIs and citizens to enhance public accountability have been recurrent subjects of discussion during UN/INTOSAI seminars and symposiums since the 1970s. Since then the urgency of these subjects only increased. They have been at the center of discussion during the UN/INTOSAI symposiums in 2011 and 2013. In addition, they have been highlighted during the High-Level Panel meeting on 28 May 2013 on ‘Safeguarding Finances for Sustainable Development’ at the UN Headquarters in New York. The Panel has been organized by the United Nations Department of Economic and Social Affairs (UNDESA) and the Permanent Representative of Austria in cooperation with INTOSAI. The conclusions of these events can be summarized by stating that there will be no trust in the management of public funds without increased transparency and accountability, and in achieving this audit institutions play an important role. This new publication picks up the lines of discussion between UNDESA and INTOSAI and places them in the wider context of the development of auditing methodologies and tools.
Section 1. Concept of corruption and guidelines to protect public institutions against external and internal corruption threats -- Section 2. Forensic auditing to deal with fraud, corruption and money laundering -- Section 3. Advisory audits and the provision of management advice to promote transparency and accountability to prevent corruption -- Section 4. Citizens engagement in auditing for detecting and deterring corruption.
