Anti-Corruption Activities of Public Financial Audit Bodies and Digital Economy

DOI

10.2991/assehr.k.201205.006How to use a DOI?

Keywords

corruption counteraction, public financial audit, powers, digital economy, digital technologies, e-document management

Abstract

The article studies the way public financial audit bodies exercise their anti-corruption functions (powers) in the context of digital economy. The authors classify the powers on the basis of directions of their objectives direction, the level of their legitimization and the specifics of public financial audit bodies. The authors make an attempt to identify main tendencies in the development of anticorruption activities of the public financial audit bodies in the digital economy context. The first tendency is introduction of innovative information and communication technologies which minimize personal contacts of controlling and controlled subjects and improve the control and oversight functions. The second tendency is extension of their digital inter agencies cooperation in the field of anticorruption fight and the third one is provision of further transparent and available information about their anti-corruption activities.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Galina Anatolyevna Balykina
AU  - Eugeniy Gennadyevich Belikov
AU  - Anna Vladimirovna Belikova
AU  - Natalia Sergeevna Gegedyush
AU  - Vasily Valeryevich Popov
PY  - 2020
DA  - 2020/12/07
TI  - Anti-Corruption Activities of Public Financial Audit Bodies and Digital Economy
BT  - Proceedings of the XIV European-Asian Law Congress "The Value of Law" (EAC-LAW 2020)
PB  - Atlantis Press
SP  - 32
EP  - 37
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201205.006
DO  - 10.2991/assehr.k.201205.006
ID  - Balykina2020
ER  -