According to the United Nations, fraud and corruption represent one of the most serious challenges faced by the world community today. The economic, social and political costs they bring upon societies are enormous and affect people in both rich and poor countries, although evidence shows that the latter suffer the most severe consequences. Furthermore, there is a growing body of evidence which clearly indicates that the negative impacts of fraud and corruption also are substantial in the environmental and natural resource sectors.
Since the middle of the 1990s and especially during the last few years, INTOSAI has focused increasingly on the challenges posed by fraud and corruption, and on the roles of individual SAIs in coping with these challenges. The fight against corruption is also one of INTOSAI’s five strategic priorities in its Strategic Plan for the period 2011-2016.
The Working Group on Environmental Auditing (WGEA) adopted fraud and corruption as one of the central themes of its work plan for 2011–2013. The WGEA decided to make information on fraud and corruption accessible for all of INTOSAI members and the general public. The "Focus on fraud and corruption" page provides information on how to address these issues when auditing environmental and natural resource management and may be a useful starting point for SAIs that are planning to integrate fraud and corruption issues in environmental audits.
Note: we provide several e-links to other web sites through this home page. We cannot guarantee the quality of the information provided by these sources.