Hvorfor nordiske rigsrevisioner “flopper” i korruptionsbekæmpelse
Et taktisk og strategisk perspektiv
DOI:
https://doi.org/10.7577/nat.5988Nyckelord:
nordiske rigsrevisioner, korruptionsbekæmpelse, Institutionel identitet, performative kontradiktion, genealogi, magtens tredeling, revisionsstandard kognitiv uafhængighed, transparens, ansvarlighed, statslig finansiel forvaltning, strategisk udviklingAbstract
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.
Statistik
Referenser
Descombes, V. (1996). Les institutions du sens. Les Éditions de minuit.
Descombes, V. (2023). Les embarras de l’identité. Gallimard.
Elm-Larsen, R. (2016). Korruption – moralsk fordærv, en omkostning for andre. INFO – Foreningen af interne revisorer, 21(64), 29–33. http://iia.dk/info/info64.pdf
Elm-Larsen, R. (2017). Et komparativt studie ad fire nordiske statslige revisionsorganers rapportering til parlamenterne. In L. Bringselius (Ed.), Den statliga revisionen i Norden: Forskning, praktik och politik (pp. 235–274). Studenterlitteratur.
Elm-Larsen, R. (2019). Kritisk komparativt studie om de nordiske revisioners indførelse og brug af internationale revisionsstandarder. Præsentation ved “Third Nordic State Audit Seminar”, Oslo, 24. maj 2019. Ikke publiceret.
Elm-Larsen, R. (2022a). Conceptual framework for the study of SAIs: A critical investigation of SAIs organization and function. Kontrola Państwowa, 3(May), 38–67. https://doi.org/10.53122/ISSN.0452-5027/2022.1.22
Elm-Larsen, R. (2022b). Presentation on the Nordic Supreme Audit Institutions and the United Nations Sustainable Development Goals. Nordic State Audit Seminar, Torshavn. https://lg.fo/133
Dye, K., & Stapenhurst, R. (1998). Pillars of integrity: The importance of Supreme Audit Institutions in curbing corruption. The Economic Development Institute of the World Bank. https://documents1.worldbank.org/curated/en/199721468739213038/pdf/multi-page.pdf
Gendron, Y., & Guénin-Paracini, H. (2010). Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order. Critical Perspectives on Accounting, 21(2), 134–158. https://doi.org/10.1016/j.cpa.2008.09.006 https://doi.org/10.1016/j.cpa.2009.11.003
Habermas, J. (1985). Theorie des kommunikativen Handelns: Band 1 Handlungsrationalität und gesellschaftliche Rationalisierung. Suhrkamp Verlag.
Habermas, J. (1998). Faktizität und Geltung: Beitrag Zur Diskurstheorie des Rechts und des demokratischen Rechtsstaats. Suhrkamp Verlag.
Hedberg, P. (2005). What are performative self-contradictions? SATS: Northern European Journal of Philosophy, 6(1), 66–91. https://doi.org/10.1515/sats.2005.66 https://doi.org/10.1515/SATS.2005.66
Hood, C. (2002). The risk game and blame game. Government and Opposition, 37(1), 15–37. https://doi.org/10.1111/1477-7053.00085 https://doi.org/10.1111/1477-7053.00085
Holmes, L. (2015). Corruption: A very short introduction. Oxford University Press. https://doi.org/10.1093/actrade/9780199689699.001.0001
Jay, M. (2023). Immanent critiques: The Frankfurt School under pressure. Verso.
Jensen, M. F. (2013). Korruption og embedsmandsetik: Danske embedsmænd i perioden 1800–1866. Syddansk Universitetsforlag.
Jensen, M. F. (2015). Korruption. Aarhus Universitetsforlag. https://doi.org/10.2307/jj.608249
Jeppesen, K. K. (2019). The role of auditing in the fight against corruption. The British Accounting Review, 51(5), 100846. https://doi.org/10.1016/j.bar.2018.06.001 https://doi.org/10.1016/j.bar.2018.06.001
Johnstone, M. (2014). Corruption contention and reform: The power of deep democratization. Cambridge University Press. https://doi.org/10.1017/CBO9781139540957 https://doi.org/10.1017/CBO9781139540957
Jonas, H. (2020). Das Prinzip Verantwortung: Versuch einer Ethik für die technologishe Zivilisation. Suhrkamp Verlag.
Justitsministeriet. (2015). Undgå korruption. Februar 2015.
Klitgaard, R. (1988). Controlling corruption. University of California Press.
Koselleck, R. (2007). Begreber, tid og erfaring. Hans Reitzels Forlag.
Langsted, L. B. (2010). Den retlige regulering af korruption i Norden. Nordisk Tidsskrift for Kriminalvidenskab, 97(1), 1–16. https://doi.org/10.7146/ntfk.v97i1.70090 https://doi.org/10.7146/ntfk.v97i1.70090
Lasch, C. (2018). The culture of narcissism: American life in an age of diminishing expectations. Norton.
Lindgren, L. (2022). Ekko: Et essay om algoritmer og begær. Straarup & Co.
Luhmann, N. (2005). Sociale systemer: Grundrids til en almen teori. Hans Reitzels Forlag.
Luhmann, N. (1997). Die Gesellschaft der Gesellschaft. Suhrkamp Verlag.
Mauss, M. (2009). Gaven: Gaveudvekslingens form og logik i arkaiske samfund. Spektrum.
Montesquieu, C. de S. (1998). Om lovenes ånd. Gads Forlag.
Olson, M. (1965). The logic of collective action: Public goods and theory of groups. Harvard University Press. https://doi.org/10.4159/9780674041660 https://doi.org/10.4159/9780674041660
Pegg, D., & Evans, R. (2024). Saudi defence deal suppressed report comes to light ending anti-corruption campaign battle. The Guardian, 24 March 2024. https://www.theguardian.com/world/2024/mar/24/al-yamamah-arms-deal-report-discovery-anti-corruption-mod-nao-britain-saudi-arabia
Powell, W. W., & DiMaggio, P. J. (Eds.) (1991). The new institutionalism in organizational analysis. University of Chicago Press. https://doi.org/10.7208/chicago/9780226185941.001.0001 https://doi.org/10.7208/chicago/9780226185941.001.0001
Reichborn-Kjennerud, K., Gonzalez-Díaz, B., Bracci, E., Carrington, T., Hathaway, J., Jeppesen, K. K., & Steccolini, I. (2019). SAIs work against corruption in Scandinavian, South-European and African countries: An institutional analysis. The British Accounting Review, 51(5), 100848. https://doi.org/10.1016/j.bar.2019.100842 https://doi.org/10.1016/j.bar.2019.100842
Romaneski, M. (1982). The Foreign Corrupt Practices Act of 1977: An analysis of its impact and uncertain future. Boston College International and Comparative Law Review, 5(2), 429–449.
Rose-Ackerman, S. (2004). Governance and corruption. In B. Lomborg (Ed.), Global crisis, global solutions (pp. 301–344). Cambridge University Press. https://doi.org/10.1017/CBO9780511492624.007 https://doi.org/10.1017/CBO9780511492624.007
Rothstein, B. (2021). Controlling corruption: The social contract approach. Oxford University Press. https://doi.org/10.1093/oso/9780192894908.001.0001 https://doi.org/10.1093/oso/9780192894908.001.0001
Stapenhurst, R., & Sedigh, S. (1999). An overview of the costs of corruption and strategies to deal with it. In R. Stapenhurst & S. Sedigh (Eds.), Curbing corruption: Toward a model for building national integrity. World Bank. https://doi.org/10.1596/0-8213-4257-6 https://doi.org/10.1596/0-8213-4257-6
Thelander, J. (2010). Bofors-Indienaffären – Et fall av omdiskuterad svensk vapenexport. Nordisk Tidsskrift for Kriminalvidenskab, 97(1), 59–69. https://doi.org/10.7146/ntfk.v97i1.70094 https://doi.org/10.7146/ntfk.v97i1.70094
Vesting, T. (2021). Gentleman, Manager, Homo Digitalis: Der Wandel der Rechtsubjektivität in der Moderne. Velbrück Wissenschaft. https://doi.org/10.5771/9783748912613
Westander, H. (1990). Hemligstämplat: En historia om mutor och regeringars fall. T. Fisher & Co.
African Development Bank Group, & OECD. (2016). Anti-bribery policy and compliance for African companies. https://www.afdb.org/fileadmin/uploads/afdb/Documents/Events/IFF/Documents_IFF/Anti-Bribery_Policy_and_compliance_guidance_for_african_companies-Report-EN.pdf
Council of Europe. (1999). Convention Law on Corruption: European Treaty Series No. 173. https://rm.coe.int/168007f3f5
Council of Europe GRECO. (2018, April 12). Evaluation report: Iceland. https://rm.coe.int/fifth-evaluation-round-preventing-corruption-and-promoting-integrity-i/16807b8218
European Union. (2017). EU Directive 2017/1371 on combating fraud against the EU's financial interests.https://eur-lex.europa.eu/legal-content/DA/TXT/PDF/?uri=CELEX:32017L1371
European Union. (2003). Council Framework Decision 2003/568/RIA on combating bribery in the private sector. https://eur-lex.europa.eu/legal-content/DA/TXT/PDF/?uri=CELEX:32003F0568
European Union. (2023). Proposal for EU Directive on combating corruption, replacing Framework Decision 2003/568/RIA and Convention on combating corruption involving officials. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52023PC02349
International Monetary Fund. (2023, April 11). Engaging with Supreme Audit Agency to Support Governance and Anti-Corruption Efforts. https://doi.org/10.5089/9798400238017.007 https://doi.org/10.5089/9798400238017.007
INTOSAI. (2019 a). Lima Declaration (INTOSAI P-1). https://www.issai.org/pronouncements/intosai-p-1-the-lima-declaration/
INTOSAI. (2019 b). GUID 5720 Guidelines for the Audit of Corruption Prevention. https://www.issai.org/wp-content/uploads/2019/08/GUID-5270-Guideline-for-the-Audit-of-Corruption-Prevention.pdf
Organisation for Economic Co-operation and Development. (1997). Convention on Combating Bribery of Foreign Public Officials in International Business Transactions. https://legalinstruments.oecd.org/en/instruments/OECD-LEGAL-0293
OECD (2024), Anti-Corruption and Integrity Outlook 2024. OECD Publishing, Paris. https://doi.org/10.1787/968587cd-en https://doi.org/10.1787/968587cd-en
Rigsrevisionen & statsrevisorerne (2018). Rigsrevisionens beretning (1/2018) afgivet til Folketinget med statsrevisorernes bemærkninger: Tilskud på fiskeriområdet. https://www.ft.dk/statsrevisor/20181/beretning/sb1/bilag/1/1951723.pdf
Stortinget. (2023-2024). Rapport til Stortingets presidentskab fra utvalget til å utrede Riksrevisjonens virksomhet [Dokument 19]. https://www.stortinget.no/globalassets/pdf/dokumentserien/2023-2024/dok19-202324.pdf
World Bank. (1997). World Development Report 1997. Oxford University Press.
UK National Audit Office. (1991). Ministry of Defence Appropriation Account 1990-91: Defence procurement [Saudi Arabian Airforce project]. https://s3.documentcloud.org/documents/24502904/collected-files-sheldon-papers-reduced.pdf
United Nations. (2003, October 31). United Nations Convention against Corruption [Resolution 58/4]. https://www.unodc.org/documents/treaties/UNCAC/Publications/Convention/08-50026_E.pdf
United Nations. (2011, December 22). Promoting the efficiency, accountability, effectiveness, and transparency of public administration by strengthening supreme audit institutions [Resolution 66/209]. https://www.intosai.org/fileadmin/downloads/documents/open_access/intosai_and_united_nations/66_209_2011/EN_un_resol_66_209.pdf
United Nations. (2014, December 19). Promoting and fostering the efficiency, accountability, effectiveness, and transparency of public administration by strengthening supreme audit institutions [Resolution69/228]. https://www.intosai.org/fileadmin/downloads/documents/open_access/intosai_and_united_nations/69_228_2014/EN_un_resol_69_228.pdf
United Nations General Assembly. (2015, September 25). Transforming our world: The 2030 Agenda for Sustainable Development (Resolution70/1). https://documents.un.org/doc/undoc/gen/n15/291/89/pdf/n1529189.pdf
United Nations. (n.d.). Power of Principles: The Ten Principles of the UN Global Compact. https://www.unglobalcompact.org/what-is-gc/mission/principles
United Nations Office on Drugs and Crime. (n.d.). Resolution 8/13 Abu Dhabi declaration on enhancing collaboration between the supreme audit institutions and anti-corruption bodies to more effectively prevent and fight corruption.
United Nations Office on Drugs and Crime. (2022). Enhancing collaboration between Supreme Audit Institutions and Anti-Corruption Bodies in preventing and fighting corruption: A practical guide. https://www.unodc.org/documents/corruption/Publications/2022/Enhancing_collaboration_between_Supreme_Audit_Institutions_and_Anti-Corruption_Bodies_EN.pdf
U.S. Department of Justice. (2016, June 6). Anti-Bribery Policies and Compliance [Report]. https://www.justice.gov/opa/file/868771/download
U.S. Securities and Exchange Commission. (2016, June 21). Securities Exchange Act of 1934 Release No. 78113: Accounting and Auditing Enforcement [Release No. 3784].
https://www.sec.gov/litigation/admin/2016/34-78113.pdf
U.S. Department of Justice & U.S. Securities and Exchange Commission. (2012). A Resource Guide to the U.S. Foreign Corrupt Practices Act (November ed.) https://www.justice.gov/criminal/criminal-fraud/file/1292051/dl
Downloads
Publicerad
Nummer
Sektion
Licens
Copyright (c) 2024 Rolf Elm-Larsen
Det här verket är licensierat under en Creative Commons Erkännande 4.0 Internationell-licens.
Cited by
