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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...

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...

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...