External public audits as an instrument in the combat against corruption: The role of the Supreme Audit Institutions
Abstract
The aim of this article is to analyze public auditing in its condition of an instrument of control par excellence, used by the Portuguese Court of Accounts both as a dissuasive and investigative instrument against corruption, particularly by the specific techniques of forensic auditing. Even though forensic audits are not encompassed by the fundamental role and primary aim of the Supreme Audit
Institutions, a result of their usefulness is that they are now internationally recognized as a valuable contribution in the combat against corruption.
Author Biography
Rute Alexandra Frazão Serra
Master’s Degree in Law – Legal and Political Sciences from the Autonomous University of Lisbon and a post-graduate in Public Management from the Superior Management Institute of Lisbon. Currently, she is working with external public audit functions, at the Federal Court of Accounts in Portugal