The Role of Supreme Audit Institutions in Promoting and Strengthening Ethics and Integrity in the Public Sector. Possible Models and Tools to Follow

Ionel Bostan (), Bogdan Firtescu and Vasile Cosmin Nicula ()
Additional contact information
Ionel Bostan: Stefan cel Mare University of Suceava, Romania
Vasile Cosmin Nicula: Bucharest Academy of Economic Studies, Romania

Journal for Ethics in Social Studies, 2018, vol. 2, issue 1, 43-52

Abstract: This paper intends to provide an overview of the main concepts and issues concerning ethics infrastructure and associated components integrated into the internal management control, and of the role of SAIs in strengthening ethics and integrity, specific valuation models and tools of ethics and integrity in public entities. It also reflects the good practice and punctual approach of several relevant supreme audit institutions that managed to innovate in the field of analysis and assessment of risks and vulnerabilities specific to ethics and integrity in the public sector. As research methods used in this paper we mention: logical method, analysis and synthesis, as well as the documentary studies, especially developed and promoted by institutions and major organizations worldwide: United Nations - the UN, Organisation for Economic Co-operation and Development - OECD, World Bank, International Organization of Supreme Audit Institutions - INTOSAI, relevant supreme audit institutions, and so on. The novelty of this paper is the highlight on the importance of ethics and integrity of public sector entities, trying to raise the awareness about the need for a functional ethical infrastructure and the illustration of possible approaches, models, and tools that can be used by external public audit institutions in evaluating ethics and integrity.

Keywords: ethics; integrity; ethics infrastructure; supreme audit institution; ethics audit; IntoSAINT (search for similar items in EconPapers)
JEL-codes: O3 (search for similar items in EconPapers)
Date: 2018
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://lumenpublishing.com/journals/index.php/jess/article/view/787 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:lum:jessjo:v:2:y:2018:i:1:p:43-52

DOI: 10.18662/jess/08

Access Statistics for this article

More articles in Journal for Ethics in Social Studies from Editura Lumen
Bibliographic data for series maintained by Antonio Sandu ().