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Voices from the Field


USING PERFORMANCE AUDIT TO ASSESS AN ORGANIZATION’S EFFORTS TO PREVENT CORRUPTION

Merit-Based Recruitment

While difficult to prove unequivocally, merit-based recruitment offers an economically feasible option as a mechanism to assist in preventing corruption. Merit-based recruitment is a skills-based talent management strategy where candidates are required to prove they have the abilities, knowledge, and skills required for a job. This means applicants must complete skills assessments instead of simply submitting a resume or completing a job application.22

It is believed that hiring professionals based on merit provides the necessary foundations to develop a culture of integrity, which ultimately helps to prevent corruption.23 In its public integrity handbook, the OECD recommend states adopt systems of merit-based recruitment and hiring to help mitigate the possibility of corruption. Additionally, Transparency International, states that there is a broad consensus amongst governments that recruitment in the public sector should be based on merit and not patronage.24

Once again, a performance audit can assist by determining whether an organization has a merit-based recruitment system in place. The performance audit could examine whether the recruitment and selection process are properly designed and applied to result in an appointment based on merit; and whether the individual appointed was qualified (i.e., had the qualifications specified as required for the position). In addition, the audit can determine whether there was sufficient and appropriate documentation to support the hiring decision.25

The Use of E-government

E-government (short for electronic government) is the use of technological communications devices, such as computers and the Internet, to provide public services to citizens and other persons in a country or region. E-government offers new opportunities for more direct and convenient citizen access to government, and for government provision of services directly to citizens.26

The term consists of the digital interactions between a citizen and their government, between governments and other government agencies, between government and citizens, between government and employees, and between government and businesses.

Given that e-government distributes and decentralizes power among public servants, and promotes transparency and accountability, it can reduce corruption by the reporting corruption through social media, online complaint forms, emails, and whistle blowing mechanisms. Governments can also reduce corruption among high-ranking public servants by implementing a decentralized system that prevents system manipulation.27

By way of example, in Canada, the organization of “Public Services and Procurement Canada”, provides an open procurement information service that gives members of the public access to the status of government contracts. This is intended to make organizational activities more accessible to members of the public, which in turn is intended to increase public participation as well as the likelihood that corrupt activities will be detected.28

When conducting a performance audit of e-government services, the first step is to Identify the methods used / or opportunities lost by the organization to provide e-services. One then can determine and examine the processes and criteria established to identify, evaluate, and prioritize the development and implementation of these e-services. Controls should be in place to measure the success of e-services. A performance audit could determine whether the e-government approach has led to increased transparency and perhaps any detection of corruption. Audit testing could include interviewing various agency and contractor staff, attending e-services related meetings, reviewing documentation, and analyzing e-service usage and financial reports, and interviewing / surveying the user population.29

Concluding Remarks

There are many methods that an organization can adopt in its efforts to detect and to prevent corruption. This paper focussed on the merits of five methods as potential subjects for conducting performance audits. In this context, the performance audit is an independent assessment of an entity's operations to determine if specific corruption-prevention programs or functions are working as intended to achieve stated goals. The performance audit is one of many available tools to make this kind of assessment but it is a powerful tool that can provide very useful insights and identify opportunities for improvements.

 


22 Brulotte, Brian. (2024). Merit-based Recruitment, https://www.maxsys.ca/merit-based-recruitment/#:~:text=Merit%2Dbased%20recruitment%20is%20a,or%20completing%20a%20job%20application.

23 OECD. (2020). OECD Public Integrity Handbook https://www.oecd-ilibrary.org/docserver/ac8ed8e8-en.pdf?expires=1730820671&id=id&accname=guest&checksum=31F1388FEA0361C140A7028EF0C6B43C

24 Sauve, Bradley, Jessica Woodley, Natalie J. Jones, et Seena Akhtar (2023) Methods of Preventing Corruption: A Review and Analysis of Select Approaches, Report number: 2023-R010. https://www.publicsafety.gc.ca/cnt/rsrcs/pblctns/2023-r010/index-en.aspx,

25 Office of the Merit Commissioner. (2021). 2020/21 Merit Performance Audit Report Upholding Fair Hiring In The BC Public Service, https://meritcomm.bc.ca/wp-content/uploads/2022/04/Merit-Performance-Audit-Report-2020-21.pdf

26 Canada Commons, e-government, https://canadacommons.ca/topics/e-government/

27 Ibrahimy, M.M. et al., The role of e-government in reducing corruption and enhancing transparency in the Afghan public sector: a case study, https://www.emerald.com/insight/content/doi/10.1108/TG-10-2022-0135/full/html

28 Sauve, Bradley, Jessica Woodley, Natalie J. Jones, et Seena Akhtar (2023) Methods of Preventing Corruption: A Review and Analysis of Select Approaches, Report number: 2023-R010. https://www.publicsafety.gc.ca/cnt/rsrcs/pblctns/2023-r010/index-en.aspx

29 Examination of the Delivery of E–Government Services, https://leg.mt.gov/content/publications/audit/report/06p-08.pdf

 

 

 

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DISCLAIMER: The opinions expressed in this article are those of the author and do not necessarily reflect the views of the Foundation.

 

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