THE SUPREME AUDIT INSTITUTION CAN CONTROL THE CORRUPTION OR NOT?

Abstract

The reason to assess competitiveness at company level is that, ultimately, the following types of competitiveness are ultimately generated in companies. Hence, it is one of the most common levels of analysis in the literature. Competitiveness at company level is strongly linked with competing advantage and its sources and relies on assessing competitive position by reference to direct competitors. Considered a feature that allows a company to withstand competition in a certain industry, competitiveness is also a way to pressure and control effectiveness parameters.

Keywords

• Supreme Audit Institution; corruption; auditors; activity; independence; effectiveness; control.