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The 3rd line of defence: how audits can help address defence corruption

The theme of this report is the analysis of corruption risks in the financial and economic activities of the defence and security sectors, based on a review of the audit reports and law enforcement bodies’ reports published in the period from January 2010 to October 2011. The intention was to combine the approaches of external, governmental, and internal revisors, auditors and law enforcement agencies, in order to highlight ‘red flags’ and warning of the methods of corruption in a simplified form.

The second purpose of the report is to discuss the role of internal ...

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New & Notable

Due diligence and corruption risk in defence industry offsets programmes

Our new report “Due diligence and corruption risk in defence industry offset programmes” consists of an analysis of one-to-one interviews between the

Military-owned businesses: corruption and risk reform

One of the areas of corruption risk we are often asked about is commercial businesses that are owned by the military. This is a surprisingly common phenomenon and is open to a wide range of potential abuses.

As there is extremely limited information on such businesses, we have...

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The Transparency of Defence Budgets

A transparent and detailed budget that is available to the public is key to holding governments accountable to their citizens. Unfortunately, in many countries the defence budgeting process remains opaque and far removed from civilian ov...

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Counter corruption reforms in post-conflict countries

This report provides a review of the available literature on the challenges faced by three post-conflict countries in their attempts to combat corruption: Rwanda, Liberia and Serbia. It concludes that a combination of thorough legislation, institution-building, training and education programs,...

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Organised crime, corruption, and the vulnerability of defence and security forces

“Corruption feeds organised crime and organised crime feeds corruption.” This is one of the key points made by ...

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Building Integrity and Reducing Corruption in Defence and Security: 20 Practical Reforms

This is the second edition of the TI Defence and Security Programme's Handbook, Building Integrity and Reducing Corruption in Defence and Security: 20 Practical Reforms. This Handbook has a simple purpose: to show busy decision makers how significant progress can be made in t...

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