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ABSTRACT. This paper discusses the major trends in scholarship about the governance function of auditing, the role of government auditing in identifying and inhibiting corruption, the relevant function that government auditing has in the public sphere, and the decisive role of CSOs in handling corruption in transitional democracies. My analysis complements the growing literature on the discouraging result of government auditing, the consequences of corruption on individual political views and conduct, and the connection between government auditing and corruption control. The findings of this study have implications for the economic effects of government auditing, the function of government auditing in the struggle against corruption, and the supervision and assessment role of government auditing. pp. 122–127
JEL Codes: D73; H83; M42

Keywords: government auditing; corruption control; public sector

How to cite: Ionescu, Luminita (2014), “The Role of Government Auditing in Curbing Corruption,” Economics, Management, and Financial Markets 9(3): 122–127.

LUMINITA IONESCU
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Spiru Haret University

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