Auditing, accountability and anti-corruption: how relevant are autonomous audit agencies?
2.0
Effectiveness of external audit agencies
1.5 y = 3.2922x ⫺1.565 R2 = 0.3284
1.0 0.5
0.0 0.20 ⫺0.5
0.30
0.40
0.50
0.60
0.70
⫺1.0 ⫺1.5
Corruption control (WBI KKM 2004)
Figure 2: External auditing and corruption control
Effectiveness of external audit agencies
0.7 y ⫽ 0.9807x ⫺ 0.0629 R2 ⫽ 0.4784
0.6 0.5 0.4 0.3 0.2 0.1 0.0 0.20
0.30
0.40
0.50
0.60
0.70
Quality of civil service (Longo 2005)
Figure 3: External auditing and bureaucratic efficiency
Effectiveness of external audit agencies (2005)
50.0 y ⫽ 0.5603x ⫹ 5.3679 R2 ⫽ 0.3859
40.0
30.0
20.0
10.0
0.0 0.0
10.0
20.0
30.0
40.0
50.0
Budget transparency (IBP 2003)
Figure 4: External auditing and budget transparency
60.0
70.0
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