Pillars of integrity : the importance of supreme audit institutions in curbing corruption

Abstract

Building strong institutions is a central challenge of development and is a key to controlling corruption. Among public institutions, the Supreme Audit Institutions (SAIs) play a critical role, as they help promote sound financial management and thus accountable and transparent government. However, the full potential of the SAI to address corruption has not been exploited, in part because of the lack of understanding of the overall capacity of the SAI. SAIs are well situated to contribute; they are widely viewed as the independent watchdogs of the public interest and, in some countries, they are already putting a greater focus on accountability for “ethics in the public service ” in the scoping of their audit work and also undertaking value-for-money audits. This paper discusses the role of SAIs in promoting accountability and transparency within government, considers some of the factors making for effective SAIs and highlights the linkages between the audit institutions and other “pillars of integrity, ” notably the media and Parliament. The Economic Development i Institute of the World Bank 1998 ii The findings, interpretations, and conclusions expressed in this document are entirely those of the author(s)

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