CORRUPTION AND SUPREME AUDIT INSTITUTIONS IN THE YEMENI PUBLIC SECTOR: AN EMPIRICAL INVESTIGATION

This study investigates the roles and contributions of Supreme Audit Institutions (SAIs) in anti-corruption Yemen, focusing on providing new empirical insights into their practical challenges. The relies data collected by Central Organization for Control Auditing (COCA), reports, questionnaires. In total, 100 self-administrated questionnaires were distributed 83 analysed at a rate %.. results show that SAIs contribute significantly to detecting corruption, but they do not prevent corruption due weak political stability lack application laws. Moreover, face many obstacles, such as favoritism, internal audit systems, instability, independence transparency financing process. addition, funds allocated apparatuses are enough, which can hinder all supplies, including modern tools control. provides recommendations improve performance SAIs, which, turn, will reduce opportunities public sector. best authors’ knowledge, this is first evaluates role combating using reports from COCA institution responsible corroborating information received respondents, well international reports.