A Study on Internal Control as a Key Element of Anti-corruption Efforts in the Public Establishment
Date Issued
2006
Date
2006
Author(s)
Wang, Jaw-Hwa
DOI
zh-TW
Abstract
Today’s world is marked by increasingly intense competition and it is little wonder governments across the world are also vying with each other in many areas. As part of their efforts to seek or maintain their sustained competitive advantages, many countries are giving priority to good governance and clean government. This thesis examines the anti-corruption efforts of the Republic of China on Taiwan and compares them with those of Finland, Denmark, Sweden, and Norway, the four Scandinavian nations noted for clean government, as well as with those of Singapore and Hong Kong in the Asia Pacific. The examination shows that Taiwan has its advantages in terms of anti-corruption laws, organization, law enforcement workforce, congressional supervision, free media, and right to information. Technically, Taiwan is in a good position to enforce anti-corruption laws. But the problem is with Taiwan’s political culture: some quarters of the Taiwan society do not necessarily deem corruption a dishonor and the powers that be does not have enough political will to carry through anti-corruption campaigns. Hence, the government’s anti-corruption bids often fail to achieve satisfactory results.
What follows is a summarization of the main points and recommendations of this thesis:
1. Main points: Establishing a robust anti-corruption apparatus is crucial to achieving clean government. The key components of the apparatus are:
(1) Political will of the government leadership.
(2) A set of sound anti-corruption laws.
(3) A judiciary that tries and functions independently; inter-agency collaboration in cracking down on graft.
(4) Good internal control within each official body.
(5) A political culture that is vehemently against corruption and backed by the civil society and the people.
(6) Inflicting severe punishments on perpetrators of corruption; increasing benefits and compensations for public servants to minimize potential motives for corruption.
(7) Public disclosure of information; media supervision.
(8) Preventing political parties from corrupting.
2. Recommendations:
(1) Recommendation concerning the government: The government leadership and the authorities concerned need to exhibit their political will to stem corruption by amending the laws to vest the law enforcement agencies with special powers and promoting an anti-corruption culture.
(2) Recommendation concerning the public establishment: The head or deputy head of a given official body should summon an internal control meeting periodically or as circumstances dictate. Representatives from government ethics, personnel, accounting, research and development, internal affairs, and related departments/ sections within the organization are required to attend the meeting. The main goals of the meeting are:
a. Advocating clean government, encouraging reporting of wrongdoings, and promoting an organizational culture that detests corruption.
b. Improving risk management; tightening control on units and personnel that are susceptible to corruption practices.
c. Conducting comprehensive regulatory oversight; focusing on possible vulnerabilities to ensure a graft-free environment.
Subjects
貪瀆
防治貪瀆體系
內控管理
corruption
anti-corruption apparatus
internal control
SDGs
Type
other
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