Journal of Social Science and Human Research Studies (JSSHRS) · Research article · Open access
Integrated Anti-Corruption Auditing (IAA): A Strategic Tool in the Fight Against Corruption in Latin American Public Entities
Juan Carlos Rodríguez Luna
23 December 2025 · Vol. 1, Issue 6, pp. 247-251
DOI: 10.65150/EP-jsshrs/V1E6/2025-05
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What is this article about?
Corruption in public procurement represents one of the most significant challenges facing Latin American governments, generating substantial economic losses and undermining citizen trust in public institutions. This article examines the Integrated Anti-Corruption Auditing (IAA) approach as an innovative methodology that combines financial, compliance, operational, and forensic auditing dimensions to provide comprehensive evaluation of anti-corruption controls in public entities.
Article at a glance
- Published
- 23 December 2025
- Volume / issue / pages
- Vol. 1, Issue 6, pp. 247-251
- ISSN
- 3051-3561 (online) · 3051-3553 (print)
- Licence
- CC BY 4.0 — free to read and reuse with attribution
- Peer review
- Double-blind, at least two independent reviewers
- Publisher
- EP Journals Group
Abstract
Corruption in public procurement represents one of the most significant challenges facing Latin American governments, generating substantial economic losses and undermining citizen trust in public institutions. This article examines the Integrated Anti-Corruption Auditing (IAA) approach as an innovative methodology that combines financial, compliance, operational, and forensic auditing dimensions to provide comprehensive evaluation of anti-corruption controls in public entities. Through systematic literature review and case study analysis, particularly examining Brazil's ALICE platform implementation in public procurement, this research demonstrates how IAA transcends traditional auditing by integrating multiple disciplinary perspectives and leveraging advanced technologies such as artificial intelligence. The findings reveal that IAA enables early detection of corruption patterns, strengthens institutional accountability, and fosters a culture of transparency. The article proposes key recommendations for effective IAA implementation in Latin American public entities, emphasizing the critical importance of auditor independence, technological capacity building, and coordination among oversight bodies.
Keywords: integrated auditing, anti-corruption, public procurement, Latin America, forensic auditing, transparency
Cite this article
Juan Carlos Rodríguez Luna (2025). Integrated Anti-Corruption Auditing (IAA): A Strategic Tool in the Fight Against Corruption in Latin American Public Entities. Journal of Social Science and Human Research Studies, 1(6), 247-251. https://doi.org/10.65150/EP-jsshrs/V1E6/2025-05
@article{Juan2025,
title = {Integrated Anti-Corruption Auditing (IAA): A Strategic Tool in the Fight Against Corruption in Latin American Public Entities},
author = {Juan Carlos Rodríguez Luna},
journal = {Journal of Social Science and Human Research Studies},
year = {2025},
volume = {1},
number = {6},
pages = {247-251},
doi = {10.65150/EP-jsshrs/V1E6/2025-05},
url = {https://doi.org/10.65150/EP-jsshrs/V1E6/2025-05}
}Questions about this article
Who wrote this article?
Juan Carlos Rodríguez Luna.
Where and when was it published?
In Journal of Social Science and Human Research Studies, Volume 1, Issue 6, pages 247-251, published by EP Journals Group on 23 December 2025.
Is this article free to read?
Yes. It is open access under a Creative Commons Attribution 4.0 (CC BY 4.0) licence, so anyone can read, share and reuse it with attribution.
What is the DOI of this article?
10.65150/EP-jsshrs/V1E6/2025-05 (https://doi.org/10.65150/EP-jsshrs/V1E6/2025-05).
How do I cite this article?
APA: Juan Carlos Rodríguez Luna (2025). Integrated Anti-Corruption Auditing (IAA): A Strategic Tool in the Fight Against Corruption in Latin American Public Entities. Journal of Social Science and Human Research Studies, 1(6), 247-251. https://doi.org/10.65150/EP-jsshrs/V1E6/2025-05
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