Bruno Wilhelm Speck, 'The Federal Court of Audit in Brazil: Institutional Arrangements and its Role in Preventing Fraud and Abuse of Public Resources', (9th International Anti-Corruption Conference: Transparency International, 1999)
http://www.transparencia.org.br/docs/BSpeck3.pdf

In Brazil, as in other parts of the world, recent scandals involving the misuse of public funds have put the efficiency of the financial control system in doubt. Brazil has a complex set of external and internal control institutions intended to prevent such abuse. Public opinion has criticised these control mechanisms for not being able to prevent major corruption scandals involving public money. In particular, questions have been asked about why institutions like the Federal Court of Accounts/Audit have been unable to prevent or even alarm the political system about grand corruption cases. This paper, which forms part of an ongoing research project, gives some preliminary answers.

Fred M. Siame, 'Contributions and Challenges in the Fight Against Corruption - an Auditor General's Perspective', International Journal of Government Auditing (2002)
http://www.intosai.org/Level3/Jounals/3_IJGA_.html

This article provides an Auditor General's perspective on the causes of corruption and the role of SAIs in deterring corrupt practice. It lists specific areas where SAIs can be instrumental in revealing irregularities in public finances, such as procurement and contract awards, third-party transactions and the liquidation of public companies. The article further examines challenges to SAI effectiveness in countering corruption, such as a lack of adequate resources and capacity.

INTOSAI, 'Internal Control: Providing a Foundation for Accountability in Government', (INTOSAI International Control Standards Committee: 2001)
http://www.intosai.org/Level1/1_defaue.html

This INOTSAI guide is an introduction to internal government control for public sector managers. It derives its recommendations from general management studies, rather than 'traditional' anti-corruption remedies for the public sector. It provides an overall framework for establishing and maintaining effective internal controls in governmental organisations. The overall internal control framework is schematically represented. The main message is that internal control does not require separate systems but is an integral part of "…each system that management uses to guide its operations". Managers are urged to keep-up this internal control system, in particular the independent internal or external audit functions. The guide concludes with useful web-references to professional accounting organisations for further information on internal controls.

Jeremy Pope/TI, 'The Auditor-General', TI Source Book 2000, Confronting Corruption: The Elements of a National Integrity System, (Transparency International, 2000)
http://www.transparency.org/sourcebook/09.html

This chapter of the TI Source Book discusses the role of Auditor-Generals (SAIs) in driving forward accountability, oversight and anti-corruption efforts. The institution itself and the prerequisites for its effective operation are discussed, along with its status and relations with parliament and other oversight agencies.

Kenneth Dye and Rick Stapenhurst, 'Pillars of Integrity: The Importance of Supreme Audit Institutions in Curbing Corruption' (World Bank: 1998)
http://www.worldbank.org/wbi/governance/pubs/pillars.html

This paper discusses the role of SAIs in promoting accountability and transparency within government. Its point of departure is that only by interacting with other institutions - in particular the media and parliament - can SAIs help control corruption by promoting sound financial management in government. Key factors for SAI success are identified, including: a clear mandate; independence of the executive; adequate funding and staff; and the sharing of knowledge and experience. Concrete examples are provided of audit institutions and organisations from across the world. Although its recommendations are not surprising, this paper contributes to existing knowledge through its inventory of best practices, its explanation of 'performance auditing', and its emphasis on the links between SAIs and other institutions.

Magnus Borge, 'Supreme Audit Institutions - their Roles in Combating Corruption and Providing Auditing and Accounting Standards and Guidelines',
(10th International Anti-Corruption Conference, Prague: TI, 2001)
http://www.10iacc.org/content.phtml?documents=102&art=176

The role of SAIs in fighting corruption and mismanagement has been a recurring topic for debate at INTOSAI forums. SAIs should contribute to the prevention and detection of corruption by improving overall financial accountability, thereby helping to create a climate of transparency and good governance. This paper summarises the results of discussions held among SAIs themselves as to how they can best contribute towards curbing corruption. A number of prerequisites for success are highlighted, including independence and adequate capacity.

R. Espejo, G. Bula and R. Zarama, 'Auditing as the Dissolution of Corruption',
Systemic Practice and Action Research, 14-2 (2001)

This paper develops a new discourse of control. This new discourse rejects the view that control is achieved through inspections and information alone, and supports the view that effective self-control and communications are necessary for organisations to perform well. Within this discourse, corruption is viewed, among other things, as the outcome of fragmentation in communications. Movement toward recursive organisation of the state is offered as a way to counter corruption. This discourse was developed during a project of the Colombian Contraloría General de la República (CGR) in Colombia from 1995 to 1998. As part of the discourse a distinction is made between traditional auditing practices, second-order auditing, and integrated systemic auditing practices.

Rick Stapenhurst and Jack Titsworth, 'Features and Functions of Supreme Audit Institutions', World Bank Prem Note 59 (World Bank: 2001)
http://www1.worldbank.org/prem/notesps.cfm?offset=21

SAIs can curb corruption by reinforcing legal, financial, and institutional frameworks and by reducing the arbitrary application of rules and laws. This paper provides an overview of the different types of SAIs and audits, listing the conditions for their success as well as limitations that can challenge their effectiveness.

W. Kellner, 'Supreme Audit Institutions and their Role in Fighting Corruption',
(Conference on "The role of bilateral donors in fighting corruption": Maastricht, 2000)

This paper by INTOSAI's Director, W. Kellner, discusses several corruption-prone government areas, and explains the methods and techniques SAIs can use to prevent and detect fraud and corruption. Among the measures discussed are: strengthening financial management, evaluating internal control structures and raising public awareness of SAI findings.