SAI Fighting Corruption Programme
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SAI Fighting Corruption Programme

BackgroundProgramme ObjectiveParticipating SAIsCooperating PartnersProgramme results frameworkProgramme Implementation StrategyProgramme team


Corruption is commonly defined as the misuse or the abuse of public office for private gain. It comes in various forms and a wide array of illicit behaviours, such as bribery, extortion, fraud, nepotism, graft, speed money, pilferage, theft, embezzlement, falsification of records, kickbacks, influence peddling, and campaign contributions. Corruption causes damage to public institutions ranging from financial loss to loss of performance, reputation and credibility. Corruption also results in hardship to citizens and compromises service delivered. SAIs can be key players in the fight against corruption. By virtue of their oversight function, they can help in creating an enabling environment for good governance. Audits, make risks visible, building robust and effective internal controls that contribute to the prevention of corruption. By reporting their audit findings to Parliament and publicizing them, SAIs contribute to a climate of transparency that assist in the detection and prevention of corruption. SAIs have different mandates for fighting corruption. Many SAIs come across corruption in course of their audits and have a role in reporting and following up on such issues. As a public institution, it is also important that SAIs lead by example in the fight against corruption. ISSAI 30 requires SAIs to have and implement a code of ethics to ensure ethical behaviour.

The 2014 Global Survey indicates that many SAIs face considerable challenges in fulfilling their mandates of preventing, detecting and reporting on corruption. 98 SAIs and seven INTOSAI regions have prioritized this area for support. IDI’s prioritization matrix also indicates this programme as a high priority programme addressing the needs of SAIs in developing countries. The programme design has been developed and agreed upon with a wide variety of stakeholders at the planning meeting of stakeholders in 2015. In 2015, 21 SAIs in CREFIAF signed a statement of commitments covering all elements of the programme design. In the SAI management meetings conducted in ASOSAI, ARABOSAI, and PASAI, and based on the prioritization done by CAROSAI, 40 SAIs indicated this programme as one of the top three priorities.

In 2016 there have been three important developments that affect this programme – The IDI has a revised cooperative audit model that will look at not only SAI commitment but also to the SAIs readiness to conduct the audit. Secondly, under the Auditing SDGs programme a decision has been taken to focus on Goal 16 (especially 16.5 related to fighting against corruption) besides looking at the preparedness of overall governance framework for implementation of SDGs. As such, the audit component in this programme will be linked to the programme on ‘Auditing SDGs’. To maintain the quality of support provided, the IDI has decided to limit the number of SAIs included in each round of cooperative audit to keep this manageable in terms of the resources provided. Consequently, some of the targets and the projects have been revised in this version of the programme plan.

Click here to view Alain Memvuh explain IDI's contribution to increasing the role of SAIs in fighting corruption.

Programme Objective

Greater effectiveness of SAIs in fighting corruption.

Participating SAIs

Target SAIs: This programme will be offered across the INTOSAI regions.

Level of Participants: Head of SAI, top management (for management meeting), Middle management (functional heads), SAI Leading by example in implementing ISSAI 30 Audit of institutional frameworks for fighting corruption Audit teams, SAI staff (audit and non-audit), Staff from agencies involved in anti-corruption.

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Cooperating Partners

  • Fight Against Corruption and Money Laundering (WGFAML)
  • EUROSAI Task Force on Audit and Ethics (TFA&E)

Programme results framework

results framework

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Programme Implementation Strategy

The programme envisages achieving this objective by supporting participating SAIs in enhancing results in the following three areas:

SAI Leading by example in implementing ISSAI 30- Code of Ethics. Even as SAIs contribute to the fight against corruption in the country, they need to ensure that their own ethical practices are robust. SAIs are expected to undertake a review of their ethical practices based on ISSAI 30. Available tools in the SAI community will be explored to provide guidance in this regard. SAI teams will be trained to conduct such assessments. Participating SAIs are expected to conduct the assessments as a part of the programme.

Audit of Institutional Frameworks for fighting corruption. SAIs will be supported in conducting ISSAI based performance audits of the institutional framework for fighting corruption. The tools and guidance developed for providing this support are expected to be based on assessment methodologies development by UNDP’s GAIN programme.

SAI-Stakeholder Platform for fighting corruption. This aspect will be an engagement at the SAI level. Depending on the need and commitment of the SAIs, the IDI will support selected SAIs in setting up or enhancing SAI-stakeholder platform for fighting corruption in the respective countries. This aspect would involve advocacy, dialogue with SAI’s partners in fighting corruption and bringing together different stakeholders at the country level for the common cause of fighting corruption.

implementation strategy

Programme team

alain 125
Alain Roger Memvuh Manager SAI Governance Department This email address is being protected from spambots. You need JavaScript enabled to view it.
laurent 125
Laurent Soublin Coordinator SAI Governance Department This email address is being protected from spambots. You need JavaScript enabled to view it.
sebastian 125
Sebastian Gil Manager Professional and Relevant SAIs Department This email address is being protected from spambots. You need JavaScript enabled to view it.
Abdelhakim Ben Lazreg Senior Manager SAI Governance Department This email address is being protected from spambots. You need JavaScript enabled to view it.
alain 125
Jianhua Qian Coordinator SAI Governance Department This email address is being protected from spambots. You need JavaScript enabled to view it.