Random audits as a method for tackling corruption: a proposal for establishing ex-ante control

Abstract

Corruption has been a major concern all over the world for decades. In response, Brazil and many other countries have set up agencies focused on corruption control, oversight and prevention. In this study, we seek to analyze the actions and responsibilities of Brazil's Office of the Comptroller General, established in 2003, and to develop an extension of the current policy in order to achieve ex ante certainty of control.

Our idea is to increase the probability of a municipality being selected for an audit to one hundred percent during a mayor's term, thus assuring that every local executive authority will be investigated at least once during its mandate. This proposal works as a de facto corruption-prevention mechanism, in that it maintains municipalities under constant surveillance.