CORRUPTION AND SUPREME AUDIT INSTITUTIONS IN THE YEMENI PUBLIC SECTOR: AN EMPIRICAL INVESTIGATION

IF 0.2 Q4 PUBLIC ADMINISTRATION

Voprosy Gosudarstvennogo i Munitsipalnogo Upravleniya-Public Administration Issues Pub Date : 2022-01-01 DOI:10.17323/1999-5431-2022-0-5-87-109

S. Hazaea, M. Tabash, Jinyu Zhu, S. F. Khatib, Hafedh A. Betami

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Abstract

This study investigates the roles and contributions of Supreme Audit Institutions (SAIs) in anti-corruption in Yemen, focusing on providing new empirical insights into their practical challenges. The study relies on data collected by the Central Organization for Control and Auditing (COCA), reports, and questionnaires. In total, 100 self-administrated questionnaires were distributed and 83 were collected and analysed at a rate of 83 %.. The results show that SAIs contribute significantly to detecting corruption, but they do not prevent corruption due to weak political stability and lack of application of laws. Moreover, SAIs face many obstacles, such as favoritism, weak internal audit systems, political instability, lack of independence and transparency in the financing process. In addition, the funds allocated to the apparatuses are not enough, which can hinder all the supplies, including modern tools of internal control. This study provides recommendations to improve the performance of SAIs, which, in turn, will reduce opportunities for corruption in the public sector. Moreover, to the best of the authors’ knowledge, this is the first empirical study that evaluates the role of SAIs in combating corruption by using reports from the COCA as the institution responsible for detecting corruption and corroborating information received from respondents, as well as transparency of international reports.

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也门公共部门的腐败与最高审计机构:一项实证调查

本研究探讨了也门最高审计机构(SAIs)在反腐败中的作用和贡献，重点是为其实际挑战提供新的实证见解。这项研究依赖于中央控制和审计组织(COCA)收集的数据、报告和调查问卷。共发放自我管理问卷100份，回收分析83份，回收率83%。结果表明，SAIs对检举腐败有显著贡献，但由于政治稳定性不强和法律适用不足，SAIs不能有效防止腐败。此外，SAIs面临许多障碍，如偏袒、内部审计系统薄弱、政治不稳定、融资过程缺乏独立性和透明度。此外，分配给这些设备的资金不够，这可能妨碍所有供应，包括现代内部控制工具。本研究提出了改善服务机构绩效的建议，这反过来又将减少公共部门腐败的机会。此外，据作者所知，这是第一项实证研究，通过使用古柯亚作为负责发现腐败的机构的报告和从受访者那里收到的确证信息，以及国际报告的透明度，来评估SAIs在反腐败方面的作用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Voprosy Gosudarstvennogo i Munitsipalnogo Upravleniya-Public Administration Issues PUBLIC ADMINISTRATION-

CiteScore

1.10

自引率

33.30%

发文量

期刊介绍： PUBLIC ADMINISTRATION ISSUES is a scientific peer-reviewed journal published by the National Research University High School of Economics (NRU HSE).The journal is published quarterly in Russian, and contains original articles by Russian and foreign authors. In addition, a special English language issue containing original articles by Russian and foreign authors has been published since 2014. The editorial board consists of leading Russian and foreign scientists in the field of public administration as well as prominent practitioners. The journal is indexed in the international databases: Scopus, RePEc, EBSCOand the Russian Science Citation Index (RSCI) on the platform of Web of Science. In addition, the journal is on the list of key peer-reviewed scientific journals and publications that the Higher Certification (Attestation) Commission in the RF Education Ministry recommends for publishing the main scientific results of theses for PhD and doctoral degrees in Economics, Sociology and Law. The journal focuses on the following subject areas: − Current theories of public administration. − Theoretical fundamentals of economic and social policy − Factors and Assessment of efficiency in public and municipal administration. − Innovations in the system of public and municipal administration. − Planning and forecasting in the system of public and municipal administration. − Staff of the state and municipal service. Management of personnel in public and municipal bodies and in organizations of the public sectors. − Financial, logistical and information resources of the state and municipalities. − Public service. − Functional features of public sector organizations. − Partnership of the state and municipalities with nongovernmental nonprofit organizations. Economic and administrative challenges facing “third sector.” - Development of education programs on public administration.