“Corruption does not favour auditors or independent systems of internal and external audit. Fraud knows no borders, and its international links and complex schemes make detection – and the identification of perpetrators – significantly more difficult,” emphasised the President of SAO SR. In his view, national supreme audit institutions must increasingly direct their activities towards prevention and the suppression of corruption and fraud.

“Prevention is undoubtedly less costly than addressing problems ex post. However, this applies only if preventive anti-corruption measures are genuinely implemented and do not remain on paper, locked away in offices,” warned Ľubomír Andrassy, adding that “effective internal control and the protection of whistleblowers – courageous public servants – must form an integral part of this fight.” The key role of supreme audit institutions is therefore to conduct independent audits of public bodies and to submit recommendations for systemic improvement.

“A purely preventive approach is not sufficient. Active detection of deficiencies and rigorous oversight of the implementation of remedial or sanctioning mechanisms are equally necessary. Strengthening systems at national level also reinforces the global framework,” he added.

Among the principal drivers of corruption in individual countries are weak enforcement of the rule of law and political interference in the functioning of independent public authorities. According to estimates by the World Bank, annual economic losses resulting from bribery and fraud exceed USD 2.5 trillion worldwide.

“These are global financial losses on a scale that is difficult to comprehend. Translated into Slovak conditions, due to the grey economy, tax evasion and fraud in public procurement, the Slovak state budget loses nearly EUR 5 billion annually. These resources are lacking in healthcare, regional development, poverty reduction and support for the younger generation,” stated the President of SAO SR.

The international organisation Transparency International, represented at the summit, publishes the Corruption Perceptions Index concerning corruption in the public sector – an area within the remit of national audit authorities. At first glance, it may appear that there has been little change in perceptions of corruption over the past decade. However, the opposite is true. A comparison of the past ten years shows that, with only a few exceptions, the situation has deteriorated. Even some of the most stable and exemplary countries have recorded a slight decline.

Among the twenty highest-ranked countries, only four have improved their position since 2014: Estonia, Ireland, Bhutan and Seychelles.

“This should serve as a clear warning to supreme audit institutions to intensify their focus on combating both national and cross-border corruption. We must not forget that more than three quarters of successful efforts to tackle fraud depend on strong, independent oversight and the protection of whistleblowers. In this respect, Slovakia has been falling behind, as the Supreme Audit Office has for several years observed a weakening of control mechanisms and diminishing protection for employees who are not afraid to report corruption and cooperate with the police or prosecution authorities,” concluded Ľubomír Andrassy, President of SAO SR.