Preventing and detecting public sector corruption: case study of Yemeni central organization for control and auditing (COCA)

This study explains the reasons for widespread corruption in Yemen and investigates the role and functions of the Central Organization for Control and Auditing (COCA), a public audit institution, in preventing and detecting public sector corruption. This study adopts an in-depth qualitative case stu...

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Main Author:	Assakaf, Ebrahim Ahmed Ali
Format:	Thesis
Language:	eng eng eng eng
Published:	2019
Subjects:	HF5667 Professional Ethics Auditors.
Online Access:	https://etd.uum.edu.my/9344/1/depositpermission-not%20allow_s95291.pdf https://etd.uum.edu.my/9344/2/s95291_01.pdf https://etd.uum.edu.my/9344/3/s95291_02.pdf https://etd.uum.edu.my/9344/4/s95291_references.docx
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id	my-uum-etd.9344
record_format	uketd_dc
spelling	my-uum-etd.93442022-05-09T03:00:48Z Preventing and detecting public sector corruption: case study of Yemeni central organization for control and auditing (COCA) 2019 Assakaf, Ebrahim Ahmed Ali Samsudin, Rose Shamsiah Othman, Zaleha Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HF5667 Professional Ethics. Auditors. This study explains the reasons for widespread corruption in Yemen and investigates the role and functions of the Central Organization for Control and Auditing (COCA), a public audit institution, in preventing and detecting public sector corruption. This study adopts an in-depth qualitative case study approach using the triangulation of data sources. Data were obtained through documentary evidence, observational notes, and interviews with expert auditors in COCA, the Supreme National Authority for Combating Corruption (SNACC) and the Ministry of Finance (MOF). The data gathered was analysed using thematic analysis aided by ATLAS.ti qualitative data analysis software. The results reveals that corruption exists in Yemen due to weaknesses in the economic, public administrative, legal and accountability systems, political influence and social-cultural factors. Most importantly, the study finds that COCA has an active role in detecting corruption by means of conducting normal or specific purpose audits. However, participants perceived that COCA was not successful in preventing corruption because the mechanisms of prevention were not either put into place or activated. The findings also reveals that COCA conducted financial and compliance audits, but that COCA did not conduct either a performance or a forensic audit, which are equally important in preventing and detecting corruption in the public sector. The study also reveals the external and internal challenges and obstacles that limit the role and functions of COCA in preventing and detecting corruption. Interestingly, the findings are congruent with the fraud triangle theory, which explains why corruption in Yemen is rampant; and accountability theory, which explains the role and functions of COCA in preventing and detecting public sector corruption. Lastly, the study makes recommendations for policy changes to improve COCA and issues a call for further research to better understanding of the role and functions of a public sector audit in preventing and detecting corruption. 2019 Thesis https://etd.uum.edu.my/9344/ https://etd.uum.edu.my/9344/1/depositpermission-not%20allow_s95291.pdf text eng staffonly https://etd.uum.edu.my/9344/2/s95291_01.pdf text eng staffonly https://etd.uum.edu.my/9344/3/s95291_02.pdf text eng staffonly https://etd.uum.edu.my/9344/4/s95291_references.docx text eng staffonly other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng eng
advisor	Samsudin, Rose Shamsiah Othman, Zaleha
topic	HF5667 Professional Ethics Auditors.
spellingShingle	HF5667 Professional Ethics Auditors. Assakaf, Ebrahim Ahmed Ali Preventing and detecting public sector corruption: case study of Yemeni central organization for control and auditing (COCA)
description	This study explains the reasons for widespread corruption in Yemen and investigates the role and functions of the Central Organization for Control and Auditing (COCA), a public audit institution, in preventing and detecting public sector corruption. This study adopts an in-depth qualitative case study approach using the triangulation of data sources. Data were obtained through documentary evidence, observational notes, and interviews with expert auditors in COCA, the Supreme National Authority for Combating Corruption (SNACC) and the Ministry of Finance (MOF). The data gathered was analysed using thematic analysis aided by ATLAS.ti qualitative data analysis software. The results reveals that corruption exists in Yemen due to weaknesses in the economic, public administrative, legal and accountability systems, political influence and social-cultural factors. Most importantly, the study finds that COCA has an active role in detecting corruption by means of conducting normal or specific purpose audits. However, participants perceived that COCA was not successful in preventing corruption because the mechanisms of prevention were not either put into place or activated. The findings also reveals that COCA conducted financial and compliance audits, but that COCA did not conduct either a performance or a forensic audit, which are equally important in preventing and detecting corruption in the public sector. The study also reveals the external and internal challenges and obstacles that limit the role and functions of COCA in preventing and detecting corruption. Interestingly, the findings are congruent with the fraud triangle theory, which explains why corruption in Yemen is rampant; and accountability theory, which explains the role and functions of COCA in preventing and detecting public sector corruption. Lastly, the study makes recommendations for policy changes to improve COCA and issues a call for further research to better understanding of the role and functions of a public sector audit in preventing and detecting corruption.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Assakaf, Ebrahim Ahmed Ali
author_facet	Assakaf, Ebrahim Ahmed Ali
author_sort	Assakaf, Ebrahim Ahmed Ali
title	Preventing and detecting public sector corruption: case study of Yemeni central organization for control and auditing (COCA)
title_short	Preventing and detecting public sector corruption: case study of Yemeni central organization for control and auditing (COCA)
title_full	Preventing and detecting public sector corruption: case study of Yemeni central organization for control and auditing (COCA)
title_fullStr	Preventing and detecting public sector corruption: case study of Yemeni central organization for control and auditing (COCA)
title_full_unstemmed	Preventing and detecting public sector corruption: case study of Yemeni central organization for control and auditing (COCA)
title_sort	preventing and detecting public sector corruption: case study of yemeni central organization for control and auditing (coca)
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2019
url	https://etd.uum.edu.my/9344/1/depositpermission-not%20allow_s95291.pdf https://etd.uum.edu.my/9344/2/s95291_01.pdf https://etd.uum.edu.my/9344/3/s95291_02.pdf https://etd.uum.edu.my/9344/4/s95291_references.docx
_version_	1747828578005811200

Preventing and detecting public sector corruption: case study of Yemeni central organization for control and auditing (COCA)

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