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.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
