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June 20, 2026Financial Accountability and ManagementOpen Access

From Audit to Prosecution: Institutional Collaboration as a Solution to Closing the Expectations Gap in Decentralized Governance

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Authors

MBMichael BarzelaySSSimone Silene Dias Seabra

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Overview

Article examines integrated audit-investigation strategies to detect fraud in public programs, suggesting improved governance outcomes.

Key Points

  • This research explores the feasibility of Supreme Audit Institutions detecting fraudulent practices within decentralized governance frameworks.
  • Analyzed the collaboration between Brazil's Office of the Comptroller General and Federal Police.
  • Investigated CGU's systematic field audits and their strategic application.
  • Evaluated integrated approaches for fraud detection in health, education, and infrastructure programs.
  • CGU's collaboration with Federal Police enhanced the operational capacity to address fraud effectively.
  • Field audits revealed significant cases of fraudulent use of public money in municipal programs.
  • The integrated audit-investigation strategy is applicable in decentralized governance, improving vertical coordination.

Cite This Study

Barzelay et al. (2026) studied this question.

synapsesocial.com/papers/6a363224db0793dc1a538c1ehttps://doi.org/10.1111/faam.70044
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