This study led in Uganda revealed that only 13 percent of public non-wage education spending reached the schools in 1991, and only 22 percent in 1995. These dismal findings stimulated the central government to begin publishing information on monetary...

This project consists of the first systematic opinion survey of local-level corruption led in Bangladesh, which identified the nature and extent of public concern in seven sectors, including law enforcement, the justice system, education, land...

This booklet introduces the reader to the tools of functional analysis - management audit - applicable to the organisational specificies of national education ministries. The audit is a critical analysis, aimed at identifying what works, and what...

Corruption, particularly political or "grand corruption", distorts the entire decision-making process connected with public investment projects. The degree of distorsions is higher with weaker auditing institutions. The evidence presented shows that...

Current initiatives in accounting education, while focusing on the importance of accounting instruction and teaching students how to learn, emphasise continuous lifelong learning and outcome-based assessment. The public interest in forensic...

This case introduces students to a common type of employee fraud and illustrates how the professional guidance applies in that situation. The case can be used to integrate coverage on the following audit topics: the auditor's consideration of the...

Building strong institutions is a central challenge of development and is key to controlling corruption. Among public institutions, the Supreme Audit Institutions (SAIs) play a critical role, as they help promote sound financial management and thus...

Corruption is problematic when policies encourage it and institutional controls are weak. Diagnosing corruption, and understanding its causes and consequences, allows countries to overcome their policy and institutional weaknesses and implement...

This report presents the main findings of Latvia's diagnostic corruption surveys. As this report is based on survey evidence, it focuses primarily on lower level of corruption in the public sector. The survey evidence suggests that corruption in...

Data that can be used to inform policy decisions are typically scarce in low-income countries, where standard policy prescriptions are less likely to apply. But if strategically designed, a survey can help induce policy change by pointing directly to...