Author: INTOSAI Journal

Banking Oversight: Developing a Useful SAI Framework
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Banking Oversight: Developing a Useful SAI Framework

Corruption and financial fraud are very challenging issues within the banking system that can inflict irreparable harm to a nation’s development and growth. The potential widespread and destructive effects can reduce social capital and increase poverty, social injustice and class divisions. The banking system will continue to face these issues far into the future until successful counteraction initiatives are implemented...

Eradicating Corruption: Measuring, Monitoring SDG Progress
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Eradicating Corruption: Measuring, Monitoring SDG Progress

In September 2015, nearly all United Nations (UN) member countries committed to the 17 Sustainable Development Goals (SDGs)—global goals created to steer policy making and development funding until 2030. Each goal is comprised of targets, and each target is further refined through one or two indicators designed to measure progress. Though global targets and indicators have been established for each goal...

U.S. GAO Launches Center for Strategic Foresight
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U.S. GAO Launches Center for Strategic Foresight

To achieve positive, long-term outcomes, James-Christian Blockwood, Managing Director of the U.S. Government Accountability Office (GAO) Strategic Planning and External Liaison (SPEL) office, believes creatively and critically thinking about emerging trends and future challenges and collaborating with experts are necessary efforts...

Good Governance: A Look Into The Free-Riding Phenomenon
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Good Governance: A Look Into The Free-Riding Phenomenon

Some citizens do not contribute to the common public good. This global phenomenon, free-riding, is widespread, often manifesting itself in several forms, such as not voting in elections or evading taxes. States themselves may also be guilty of free-riding (when not paying proportional contributions to help solve international problems yet still reaping the benefits of positive outcomes). Is free-riding really detrimental to anyone...