transparency

Leading by Example to Enhance Transparency Accountability Integrity
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Leading by Example Creates Culture Shift: SAO Hungary Employs Mechanisms to Enhance Transparency, Accountability and Integrity

SAIs are called upon to lead by example, as stated in ISSAI 20, which indicates transparency is a powerful force in combating corruption, improving governance and promoting accountability. The SAO of Hungary has employed several mechanisms over the years to enhance transparency and promote...

Combating Corruption by Promoting Transparency
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Combating Corruption By Promoting Transparency

Supreme Audit Institutions (SAIs) play a vital role in oversight by promoting transparency, verifying government account accuracy and reliability, evaluating spending compliance, assessing such spending's efficiency and effectiveness, and supporting the fight against corruption. This article explores the relationship between transparency and...

Using Integrity, Fraud Management Publications to Increase Transparency
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Using Integrity, Fraud Management Publications to Increase Transparency

New resources are now available that Supreme Audit Institutions (SAIs) may find helpful when conducting audits using the extractive industries value chain, which describes the development process from discovery through extraction to lasting value creation for society. An important step in the value chain process is awarding contracts and licenses...

Applying Lessons Learned to Increase Integrity, Transparency
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Applying Lessons Learned to Increase Integrity, Transparency

In 2016, Korea spent approximately 25 trillion won on Social Overhead Capital (SOC), which equates to roughly 15% of the central government’s budget. The SOC is defined as 46 specified infrastructure projects—roads, railroads, harbors, dams and schools. These projects, major sources of financial burdens to administrative agencies, have demonstrated, through several studies, overestimated demand forecasts and underestimated costs...