Abstract:

Integrity is an indispensable condition for sustaining a dignified life in public life as well as in individual life. Integrity in the public sector can only be possible through the ethical behaviors of public managers, public officials and those who interact with the public, at every stage of producing and delivering public services. In a public sphere where integrity is not maintained, public trust may decrease; public resources will not be well managed; and public services will not be produced and delivered in an effective and efficient manner for the public interest because of the prevalence and adoption of unethical behaviors such as fraud, corruption, bribery, conflict of interest, nepotism etc. Protecting and observing integrity in the public sector requires good management of situations or integrity risks that have the potential to lead to breach of integrity. Supreme audit institutions, as independent and impartial institutions, can attract the attention of parliaments, the public and public administrations with their audits and reports on the plans, programs and activities to maintain efficient, effective, and ethical management of public resources. Supreme audit institutions, one of the basic building blocks of national integrity systems, carry out an important function for the management of integrity risks in the public sector with their audit and non-audit activities. Thus, the purpose of this study is to raise awareness about the practices of supreme audit institutions in terms of promoting effective management of integrity risks in public sector organizations and to contribute to the development of perspectives regarding the effective management of integrity risks by providing alternative policy recommendations.

Keywords: