Audits that focus on payments and receipts rather than intended goals frustrate the efficient use of development aid. Improved terms of reference can strengthen the effectiveness of funding.
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Auditing and financial control
Corruption and anti-corruption measures related to public auditing and financial control systems
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From the blog
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Further Resources
Resource from others
2019 Handbook of International Public Sector Accounting Pronouncements
17 February 2020
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The International Organisation of Supreme Audit Institutions
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Social audit in 20 steps: lessons learned from fighting corruption in Guatemala, Peru and Ghana
Resource from others
The role of external auditing in fraud and corruption
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