Integrated Anti-Corruption Auditing (IAA): A Strategic Tool in the Fight Against Corruption in Latin American Public Entities

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.