SAIs FIGHTING CORRUPTION Einar Gørrissen, IDI Director General

International Cooperation in Fight against Corruption SDGs and Corruption The importance of tracking SDG 16 Goal 16 includes commitments to fight corruption, increase transparency, tackle illicit financial flows and improve access to information. there is a broad consensus that without meaningful action to reduce corruption, progress towards the other goals is likely to be extremely limited. International Cooperation in Fight against Corruption SFC PAR

International Cooperation in Fight against Corruption SDGs and Corruption (cont.) Corruption represents a major obstacle to reaching all the SDG Goals  Corruption hampers economic growth and increases poverty, depriving the most marginalised groups of equitable access to vital services such as healthcare, education and water and sanitation. Cross-border corruption, foreign bribery, tax evasion and related illicit financial flows collectively deprive developing countries of around USD 1,26 trillion per year (Transparency International). International Cooperation in Fight against Corruption SFC PAR

SAIs in fighting corruption: what role? A little bit of history… SAIs’ role in fighting corruption was first highlighted in the 16th INCOSAI meeting held in Montevideo, Uruguay in 1998. This meeting was devoted partly to explain the role of SAIs in preventing and detecting corruption with focus on (a) the role and experience of SAIs in preventing and detecting fraud and corruption and (b) methods and techniques for preventing and detecting fraud and corruption. SAIs were asked a number of questions about their mandate relating to anti-corruption and fraud issues. The roles of SAIs in combating corruption varies across regions and income groups.

Role of SAIs in Fighting Corruption How can SAIs contribute to the fight against corruption? the SAI’s fight against corruption should be multifaceted. It includes, but is not limited to: Prevention – e.g. strengthening internal controls. heightening public awareness and deterrence of corruption through timely and public disclosure of SAI’s audit findings and education of civil society improving methods and tools of combating corruption and other types of wrongdoing providing a means for whistleblowers to report instances of wrongdoing Evaluating national frameworks for fighting corruption and cooperate with other institutions in the fight against corruption (ISSAI 5700)

Role of SAIs in fighting corruption What is the global trend? Most SAIs (77%) have mandate to share information with anti-corruption institutions- all income groups and regions, but less so in CAROSAI. 55% of SAIs have mandate to investigate corruption and fraud issues, most in AFROSAI-E, CAROSAI, CREFIAF, OLACEFS and PASAI. Fewer SAIs (39%) have the mandate to exercise oversight of national institutions whose mandate is to investigate corruption and fraud issues, although 82% of SAIs in ARABOSAI and 67% in CREFIAF do. Data from the 2017 Global SAI Stocktaking Report – SAIs were asked a number of questions about their mandate relating to anti-corruption and fraud issues. The roles of SAIs in combating corruption varies across regions and income groups.

2. SAI Fighting Corruption- Programme design and partners Global level Regional level SAI level Greater effectiveness of SAIs in fighting corruption Audit of Institutional Frameworks for Fighting Corruption SAI-Stakeholders Platform for Corruption SAI Leading by Example in Implementing ISSAI 30 UNDP (GAIN Programme), WGFACML, Participating SAIs INTOSAI regions (AFROSAI-E, ASOSAI, CAROSAI, CREFIAF, EUROSAI, PASAI), INTOSAINT 61 SAIs globally and 8 regions

2. SFC Programme: implementation strategy SFC PAR

SAIs’ challenges in Fighting Corruption Common challenged encountered by SAIs Mandate and other legal constraints (SAI independence) Blurred responsibilities and lack of cooperation Prevention vs detection: difficulties in selecting the approach which fits most the SAI context and mandate Demand/ expectation from SAI forensic investigation increasing. Challenges encountered in management of suspected cases before conducting investigations, as sometimes cases are reported in an ambiguous manner and when evidence has been destroyed. Constraints in developing and managing processes to manage investigations from requests, investigations, reporting and witnessing in courts of law. Lack of follow up in legal systems Security concerns among SAIs staff. International corruption including money laundering and illicit financial flows We are using assurance tools such as compliance audit to undertake non-assurance investigation work. May need to expand the IFPP framework Consider reputational risk of silence by INTOSAI and SAIs on matters of corruption Lack of follow up in legal systems