ALRAQABA . ISSUE 18 57 Reasons for corruption: Reasons for corruption vary both on the individual and institutional levels. At the individual level, it was found that these reasons can be summarized as what is called “the corruption triangle.” They are the factors that push the individual toward corruption, and they consist of the following: 1.Incentive/pressure: A certain need that the corrupt individual tries to fulfill by committing a dishonest action. 2.Opportunity: The ability of a corrupt individual to perform dishonest behavior due to their position. It is worth mentioning that pandemics such as the Covid Pandemic represent a golden chance for some people to take advantage of situations and escape audit systems as those systems face some obstacles in implementation. 3.Justification: The ability of a corrupt individual to justify their action. Effects of Corruption: Corruption has a negative effect on economic performance. It will: 1.Decreases economic growth. 2.Transforms public resources into personal gains. 3.Undermines operational expenses and sustainable development expenses. 4.Affects the ability of governments to manage and follow up on financial and monetary policies. The negative effects of corruption are not limited to the economic infrastructure; it also extends to all aspects of life. The role of SAIs in the fight against corruption: ISSAI 5700 addressed the role of SAIs in the fight against corruption. It consists of the following: First: Include corruption cases and violations in periodical audit work through the following: 1.Define sources of corruption in terms of their types and reasons as soon as they are detected during audit and review processes. 2.Make sure to separate competencies and eliminate inequality of information access. 3.Study shortcomings in laws and legislations and try to close the gaps that could be exploited by corrupt individuals. 4.Review the discovered violations and analyze the reasons for their occurrence. 5.Develop corrective measures in order to avoid those violations in the future. Second: Emphasize complete awareness of corruption and violations: Make sure to fully disclose the outcomes of periodical audit processes and enlist these violations in annual reports in order to promote accountability. Third: Improve upon anti-corruption and violation detection methods: Enhance and improve SAIs’ strategic plans by including effective and efficient ways of detecting violations: 1.Train technical staff on assessing and defining violations. 2.Adhere to the code of ethics. 3.Establish a mechanism to coordinate with other institutions fighting corruption such as Kuwait Anti-Corruption Authority. 4.Develop a confidential system for collecting complaints. Audit Vision
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