Uma análise da efetividade das entidades de fiscalização superior da áfrica subsaariana: suas causas e seus efeitos

Abstract

The African continent has been the scene of numerous cases of corruption, for which reasons, scholars of Economics, law and finance have sought to understand the persistence of the corruption in the continent, as well as its determining factor. The literature argues that Supreme Audit Institution (SAI) constitute a “system” that tries to detect, curb and eliminate corruption in the continent. SAI are bodies governed by public law of a State that, whatever may be their names, form of incorporation and organization, exert, through law, the function of external control of public finances of that State. The study aims to identify the factors that contribute to the effectiveness of the SAI in Sub-Saharan Africa and their impact on economic development and corruption. Methodologically, it is a descriptive and exploratory research regarding the objective, and bibliographical and documental as to the means, which followed a quali-quantitative approach, because content analysis used as a technique of data collection, and statistical techniques for data analysis. The research sample is SAI of 48 countries in Sub-Saharan Africa. The result of the study indicates that the effectiveness of Sub-Saharan Africa SAI’ is influenced by the culture of the countries, with emphasis on the legacy left by colonization, and by the institutional quality of Government. On the other hand, it the result indicates that the effectiveness of the SAI affects economic development and contributes to the curb corrupt acts in the region. The study also provides evidence that although the SAI have constitutional guarantees for their de jure independence, the lack of constitutional reforms that strengthen the relationship between the Legislature and the SAI in order to ensure de facto independence of these external control institutions.