pdf United Nations Convention Against Corruption Popular

The United Nations Convention against Corruption is the only legally binding universal anti-corruption instrument. The Convention's far-reaching approach and the mandatory character of many of its provisions make it a unique tool for developing a comprehensive response to a global problem. The Convention covers five main areas: preventive measures, criminalization and law enforcement, international cooperation, asset recovery, and technical assistance and information exchange. The Convention covers many different forms of corruption, such as bribery, trading in influence, abuse of functions, and various acts of corruption in the private sector.

Article 9 section 2 is of particular relevance to supreme audit institutions and SAI independence as it outlines the measures to be taken to promote transparency and accountability in the management of public finances, including "A system of accounting and auditing standards and related oversight;"