State Audit Office of Vietnam
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Research suggests a principal cause of fraud to be a weak, limited internal control system. In Ecuador, the nation's Organic Criminal Code (COIP) addresses fraud and crimes against public administration, and the COIP considers embezzlement, illicit enrichment, bribery, and influence peddling among the primary forms of corrupt activities. These crimes, generally discovered through audit interventions and/or complaints, demonstrate the need for a robust internal control system. An internal control system aims to (1) comply with legal, technical and administrative order; (2) promote an entity’s efficiency and effectiveness; (3) guarantee information reliability and timeliness; and (4) take appropriate measures to correct control deficiencies.
Deriving from practical requirements and international experience, many experts recommend that it is necessary for delegating authority and strengthen the independent overseeing capacity of SAIs, expanding the audit plan for investment projects carried out by public-private partnership (PPP) method, applying a combination of three types of financial, compliance and performance audit to assess the overall economy, efficiency and effectiveness of the project.
This article highlights SDG16—promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels—paying particular emphasis to eradicating corruption and the ability to measure and monitor progress using a first-hand, real-world perspective. Combating corruption, as outlined in SDG16, should be viewed as a keystone element to all SDG agendas. In 2017, Transparency International estimated more than 900 million people in the Asia-Pacific region alone paid bribes to access basic services like health care and education. This statistic illustrates additional complexities in achieving SDG3 (better health care) and SDG4 (better education) and demonstrates the pervasive threat corruption has on the entire SDG program.
