Vous consultezCombattre la corruption et améliorer la gouvernance financière : les institutions financières internationales et le renforcement du contrôle budgétaire dans les pays en développement

Curbing corruption and improving fiscal governance : Strengthening budget oversight and public sector auditing in emerging economies
It is increasingly acknowledged that improving economic governance and fostering fiscal responsibility in emerging economies necessarily requires greater transparency and accountability in the management of public finances. Additionally, new and old forms of aid delivery, notably direct budgetary support and policy-based lending, involve greater reliance on national public finance management systems. Therefore, improving aid effectiveness and mitigating fiduciary risk also entail strengthening external scrutiny, financial oversight and fiscal control. These twin trends have led to a renewed in interest in the institutions overseeing the budget, in particular parliaments and external audit agencies. This study reviews a decade of support by the World Bank and the Inter-American Development Bank to parliaments and external audit agencies in Latin America. It underscores recent developments in development finance reflecting a broader understanding of the determinants of fiscal credibility and financial integrity. It reveals a learning curve in multilateral assistance to budget oversight institutions. It argues that there exists unexplored potential to improve the effectiveness of multilateral assistance to fiscal control institutions, including in the choice of lending strategies and the synergies between instruments. More fundamentally, it underscores the need to tackle the underlying political economy of public finance accountability.