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فعالية المؤسسات العليا لمراجعة الحسابات كممارسة دولية لمكافحة الفساد

المؤلفون وليد بن وبار
المجلة: المجلة الإماراتية للأعمال والاقتصاد والدراسات الاجتماعية
المجلد: المجلد: المجلد 3 العدد 2
الكلمات المفتاحية: الاقتصاد، التمويل، مكافحة الفساد، الإدارة المالية، الصندوق


خلاصة

الفساد هو أي خيانة للأمانة يقوم بها فرد أو كيان مؤتمن على منصب ذي سلطة للحصول على منافع بطريقة غير مشروعة أو إساءة استخدام السلطة لتحقيق مكاسب شخصية (لونا-بلا وآخرون، 2022). وقد اعتُرف بالفساد كمشكلة عالمية تؤثر على النمو الاقتصادي والتنمية والاستقرار الاجتماعي وثقة الجمهور في المؤسسات (ون وآخرون، 2023). بعض الأشكال الشائعة للفساد التي تم توثيقها ترتكبها المؤسسات العامة والكيانات التجارية. في المؤسسات العامة، تشمل أشكال الفساد الشائعة الرشوة والابتزاز والابتزاز والابتزاز واستغلال النفوذ والضغط غير القانوني والتواطؤات والإكراميات والكسب غير المشروع (باهو وآخرون، 2021). وتنتهك هذه الممارسات الثقة العامة لتحقيق مكاسب شخصية وتُعتبر جرائم جنائية على الصعيدين الوطني والدولي. وقد تنخرط الكيانات التجارية أيضًا في ممارسات فاسدة مثل الاختلاس والتداول من الداخل وغسل الأموال والرشوة وتحديد الأسعار (باهو وآخرون، 2021). تقوض هذه الممارسات مبدأ المنافسة العادلة، وتشوه عملية السوق، وتتسبب في نهاية المطاف في إلحاق الضرر الاقتصادي بالأمة (Ho et al., 2019). وتتفاقم مشكلة الفساد بسبب عدم وجود ممارسات مقبولة عالميًا بشكل عام لمكافحة الفساد. وقد سجلت عدة دول أعلى مستوى من الفساد على المستويين العام والخاص. تقوم منظمة الشفافية الدولية، وهي كيان غير حكومي ينشر مؤشرًا سنويًا للفساد، بتصنيف الدول بناءً على مستوى الفساد المتصور في القطاع العام (أكيموف وآخرون، 2020). وتستخدم المنظمة مؤشراً يستند إلى مقياس 100 للبلدان النظيفة جداً و0 للبلدان شديدة الفساد (أكيموف وآخرون، 2020). وفي عام 2021، كانت الدول الثلاث الأكثر فساداً حسب ترتيبها هي العراق وكولومبيا والمكسيك (منظمة الشفافية الدولية، 2021). كما أشارت منظمة الشفافية الدولية إلى دول أخرى ذات مستويات عالية من الفساد، بما في ذلك البرازيل وروسيا وغواتيمالا وكازاخستان ولبنان والسلفادور وأذربيجان وفنزويلا وأفغانستان وكوريا الشمالية واليمن وغينيا الاستوائية وليبيا (منظمة الشفافية الدولية، 2021). في المقابل، تُعد الدنمارك وفنلندا ونيوزيلندا وسنغافورة والنرويج من أقل الدول فسادًا (منظمة الشفافية الدولية، 2021).

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