Las instituciones supremas de auditoría y las iniciativas de anticorrupción
This article begins with a review of the effect of public sector corruption and its causes. It explains the role of supreme audit institutions (SAI) in anti-corruption initiatives. The author ends with strategic recommendations for anti-corruption initiatives within SAIs including reducing the oppor...
| Autor Principal: | Murphy, David S. |
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| Formato: | Artículo |
| Idioma: | spa |
| Publicado: |
Pontificia Universidad Católica del Perú
2012
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| Materias: | |
| Acceso en línea: |
http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/631/620 |
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| Sumario: |
This article begins with a review of the effect of public sector corruption and its causes. It explains the role of supreme audit institutions (SAI) in anti-corruption initiatives. The author ends with strategic recommendations for anti-corruption initiatives within SAIs including reducing the opportunities and incentives for corruption, increasing the cost of corrupt behavior and changing public expectations that cases of corruption will be successfully prosecuted. |
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