ABSTRACT
This chapter explores the role of the Supreme Audit Institutions for combating corruption by promoting ethics in public service. It outlines some specific steps that could be taken by those legislative auditors, governments and International Financial Institutions (IFI) that are willing to work together in this area and are able to take on the challenges ahead. The IFIs will, however, have to advocate not only the cause of strengthening legislative auditing and promoting greater transparency in the operations of government and commerce on a national basis, but also focus on related changes in the international banking sector. An effective legislative process, an independent judiciary, and good public service agencies that promote and protect the principle of merit, also advance good governance. Transparency of government programs and operations enables the legislature to hold the government accountable; government accountability will promote good governance and combat corruption.
