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

Author

Listed:
  • Ionel BOSTAN

    (Stefan cel Mare University of Suceava, Romania)

  • Bogdan Narcis FIRTESCU

    (Alexandru Ioan Cuza University of Iasi, Romania)

  • Vasile Cosmin NICULA

    (Bucharest Academy of Economic Studies, Romania)

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.

Suggested Citation

  • Ionel BOSTAN & Bogdan Narcis FIRTESCU & Vasile Cosmin NICULA, 2018. "The Role of Supreme Audit Institutions in Promoting and Strengthening Ethics and Integrity in the Public Sector. Possible Models and Tools to Follow," Journal for Ethics in Social Studies, Editura Lumen, vol. 2(1), pages 43-52, June.
    • Handle: RePEc:lum:jessjo:v:2:y:2018:i:1:p:43-52
    DOI: https://doi.org/10.18662/jess/08
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    More about this item

    Keywords

    ethics; integrity; ethics infrastructure; supreme audit institution; ethics audit; IntoSAINT;
    All these keywords.

    JEL classification:

    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights

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