Almida Kafia Hoxha
Lecturer
Albanian University, Tirana,
Junior Auditor
High State Control, Albania
Abstract:
What is corruption??
The term corruption in legal literature, referred to the Criminal Code of the Republic of Albania, approved by Law 7895, dated 27/01/1995[1], amended, is specified as: “The promise, proposal or giving, directly or indirectly, of any benefit irregularly, to the person exercising the public function, for himself or for other persons to perform or not perform an action related to his duty or function”. From the financial side, the term corruption can be defined as, The use of means in the form of a deliberate action or a misrepresentation of a material fact, with the aim of obtaining a benefit, avoiding an obligation or causing loss to another party . Above, we can say that corruption is the abuse of power for the purpose of personal gain.
Objectives:
The purpose of the current research is to explore how risk minimization can be influenced through two essential factors, namely transparency and accountability. Another equally important goal in this paper is the exploration and analysis of the moral integrity of auditors aiming at contributing to good governance. The above seen from the perspective of an essential actor in the fight against corruption, such as the Supreme Audit Institutions (KLSH/High State Control in the case of Albania).
Key words: Corruption, transparency, accountability, Supreme Audit Institution/ High State Control in the case of Albania, Klitgaard equation
Volume 10, No.1 (2025): April
ISSN 2661-2666 (Online) International Scientific Journal Monte (ISJM)
ISSN 2661-264X (Print)
DOI : 10.33807/monte.20253276
DOI URL: https://doi.org/10.33807/monte.20253276
Full Text: PDF
This is an open-access article under the CC BY-NC-ND license (creativecommons.org/licenses/by-nc-nd/4.0/)