Abstract

This chapter describes, through a phenomenological analysis, the experiences of a group of 18 selected executives, advisors, and professionals from public organizations in Colombia, who have either participated in or observed corrupt practices up close. The purpose of this analysis is to design a diagnostic tool for identifying characteristics elements that serve as an indicator of corruption risks in public entities. To achieve this goal, in accordance with the phenomenological method, the interviewees were asked to narrate their experiences, which were reduced to eidetic categories using an inductive coding approach. Categories were then organized into a textural narration that exposed the noema. Finally, the results were interpreted by identifying 13 characteristic elements in 4 typical corrupt behaviors. From these, a Likert scale instrument was developed to diagnose symptoms of corruption to be applied in public entities as a complement to the traditional risk assessment systems within the audit and control processes.

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