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INTERNAL CONTROL OF PUBLIC ADMINISTRATIONS. ITS ROLE IN PREVENTION AND THE FIGHT AGAINST THE CORRUPTION OF THE PUBLIC POWERS*
Abstract
Corruption scandals in Spain have created a crisis of credibility in the public sector and its control mechanisms. International bodies and institutions are committed to new forms of governance and institutional integrity that require a profound change in organisational culture. This change should make it possible to implement an “internal control integrated framework” inspired by the COSO III methodology, which should be implemented and maintained by those responsible for governance of the organisation and must be compatible with the internal control that is the responsibility of the public sector auditors. This work analyses the current configuration of internal control in public administrations, and its strengths and weaknesses. It also makes improvement proposals to create an internal control integrated framework that provides reasonable certainty that the organisation’s objectives will be achieved, the reliability of financial information, effectiveness, efficiency of operations and compliance with the applicable legal provisions that enables effective prevention of fraud and corruption.
Key words: public sector; corruption; fraud; abuse; internal control integrated framework; auditing bodies; senior management; governing bodies; management bodies; good governance; good administration; good government.