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

Authors

  • 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

DOI:

https://doi.org/10.18662/jess/08

Keywords:

ethics, integrity, ethics infrastructure, supreme audit institution, ethics audit, IntoSAINT,

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.

Author Biographies

Ionel BOSTAN, Stefan cel Mare University of Suceava, Romania

Professor, Ph.D., Stefan cel Mare University of Suceava, Romania, ionel_bostan@yahoo.com

Bogdan Narcis FIRTESCU, Alexandru Ioan Cuza University of Iasi, Romania

Associate Professor, Ph.D., Alexandru Ioan Cuza University of Iasi, Romania

Vasile Cosmin NICULA, Bucharest Academy of Economic Studies, Romania

Student Ph.D., Bucharest Academy of Economic Studies, Romania

References

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Published

2018-06-07

How to Cite

BOSTAN, I., FIRTESCU, B. N., & NICULA, V. C. (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, 2(1), 43-52. https://doi.org/10.18662/jess/08

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