The Role of Internal Audit in Fighting Corruption

The present paper relates to the key role of internal auditors in reducing corruption and bribery on public governance. Risk mitigation starts from the top of organizations, requires a strong compliance environment and organizational culture, developing and implementing anti-corruption programs. Pub...

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Bibliographic Details
Published in:"Ovidius" University Annals. Economic Sciences Series (Online) 2018-01, Vol.XVIII (2), p.566-569
Main Authors: Carataș Maria Alina, Spătariu Elena Cerasela, Trandafir Raluca-Andreea
Format: Article
Language:English
Subjects:
accounting
auditing
bribery
corruption
Online Access:Get full text
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Summary:The present paper relates to the key role of internal auditors in reducing corruption and bribery on public governance. Risk mitigation starts from the top of organizations, requires a strong compliance environment and organizational culture, developing and implementing anti-corruption programs. Public and private organizations are more conscious over bribery and corruption and are trying to combat them by respecting international agreements, regional conventions, best practice guidelines and corruption perception indicators and cases. Fighting corruption means also detecting risks as a main worldwide concern. The most efficient way to combat it is to prevent it, by developing implementing ethics standards, procedures and policies, implementing processes, conceiving clear and strong laws.
ISSN:2393-3127
2393-3127