Hvorfor nordiske rigsrevisioner “flopper” i korruptionsbekæmpelse
Et taktisk og strategisk perspektiv
DOI:
https://doi.org/10.7577/nat.5988Emneord (Nøkkelord):
nordiske rigsrevisioner, korruptionsbekæmpelse, Institutionel identitet, performative kontradiktion, genealogi, magtens tredeling, revisionsstandard kognitiv uafhængighed, transparens, ansvarlighed, statslig finansiel forvaltning, strategisk udviklingSammendrag
Artiklen undersøger de nordiske rigsrevisioners rolle i korruptionsbekæmpelse og konkluderer, at de generelt mangler mulighed for at afsløre korruption. På trods af deres opfattede rolle som nøgleaktører i kampen mod korruption, er deres metoder og juridiske rammer ikke designet til at opdage korrupte aktiviteter effektivt. Artiklen fremhæver en diskrepans mellem offentlighedens forventninger og rigsrevisionerne faktiske præstationer. Rigsrevisionerne koncentrerer sig primært på at sikre rigtigheden af regnskaber snarere end aktivt at bekæmpe korruption, hvilket skaber en forventningskløft. Forfatteren argumenterer for, at rigsrevisionernes kollektive identitet, præget af internationale standarder og en neoliberal tilgang, hæmmer deres evne til at opdage og bekæmpe korruption. Artiklen peger også på, at der mangler metodologiske værktøjer og juridiske beføjelser, hvilket gør det svært for rigsrevisionerne at tage hånd om korruption systematisk. For at forbedre deres effektivitet foreslår artiklen flere taktiske og strategiske ændringer, såsom bedre videns grundlag om korruptionsdynamikker, en styrket juridisk ramme og en klarere position i det politiske system, der øger gennemsigtigheden og ansvarligheden i den offentlige sektor.
Statistikk
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