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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...

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...

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...

Asked if they like primary school, the children who manage to get there usually say "yes". But their eyes darken as they start to talk about the "daily demand for money for invisible things" in exchange for an education.CIET social audits of Primary...

This book looks at the relationships between decentralization of funding for schools and the prevalence of corruption, a crucial concern for education policymakers today. The monograph is based on the assumption that formula funding acts to reduce...

This volume provides advice on how to institutionalize performance-based accountability, especially in countries that lack good accountability systems. The volume describes how institutions of accountability may be strengthened to combat corruption...

How can citizens monitor government expenditure? What are the best strategies for effecting budgetary change? This guide looks at the work undertaken by 17 organizations in 12 countries across Asia, Africa, and Latin America. It offers an overview of...

Anti-corruption hotlines provide a key channel for governments to receive complaints from individuals who have come into contact with or been victims of corruption. Increasingly, hotlines are being valued as a channel for citizen redress and as a...