Article 9 of the United Nations Convention against Corruption encourages States to “take appropriate measures to promote transparency and accountability in the management of public finances”. It is critical to recognize that all parts of society have a unique yet complementary role to play in tackling corruption. Crucially, this includes supreme audit institutions (SAIs) and their relationship to anti-corruption bodies.
While traditionally not considered central entities in the anti-corruption world, SAIs have gained increasing recognition in international anti-corruption fora. For example, the Abu Dhabi declaration, adopted at the eighth session of the Conference of the States Parties to the United Nations Convention against Corruption, underlined the critical role of SAIs in promoting integrity, accountability, transparency and the proper management and use of public property and public resources. In May 2021, the Supreme Audit Institution of the United Arab Emirates and UNODC signed an agreement to implement a three-year programme, entitled the Abu Dhabi Declaration Programme, to support the declaration’s implementation.
In addition, the political declaration, adopted by the General Assembly at its special session against corruption in 2021, reaffirmed the importance of both anti-corruption bodies and SAIs in preventing and combating corruption, and emphasized the need for stronger collaboration, including in corruption investigations and proceedings at national and international levels. Furthermore, at the ninth session of the Conference of the States Parties, States adopted a resolution promoting the independence of SAIs and highlighting the importance of effective policies for the proper management of public finances and property in accordance with the principles and standards formulated by the International Organization of Supreme Audit Institutions (INTOSAI).
UNODC
The Programme's subsite provides an overview of UNODC's activities in promoting the role of supreme audit institutions in combating corruption and strengthening their collaboration with anti-corruption bodies. It also provides access to tools developed for this purpose.
UNODC, 2023
Developed with the contributions of over 150 experts from almost 50 countries, the guide aims to promote the role of supreme audit institutions in combating corruption and to strengthen their collaboration with anti-corruption bodies to this end.
UNODC, 2023
This background paper was prepared by UNODC, as the secretariat of the Conference of the States Parties to UNCAC, for the fourteenth session of the Open-ended Intergovernmental Working Group on Prevention (14-16 June 2023).
UNODC, 2021
This background paper was prepared by UNODC, as the secretariat of the Conference of the States Parties to UNCAC, for the twelfth session of the Open-ended Intergovernmental Working Group on Prevention (14-18 June 2021).
