| Summary: | 碩士 === 國立中興大學 === 國際政治研究所 === 98 === Corruption has never disappeared in the history; a disorder, it has always been around during the course of a nation’s democratization. At such time, to have a mechanism capable of increasing efficacies and cracking down corruption is an important political issue. This study aims to explore the global problem of corruption and the strategies and measures taken by international anti-corruption organizations. It also investigates the anti-corruption practice and results of government auditorial system in Taiwan from the developing tendency of international supreme auditorial agencies and the international achievement in auditorial systems. Finally, research results and recommendations are presented.
The establishment of auditorial system is closely associated with the formulation of policies, resources allocation and management, policy implementation and assessment and executive efficiency and efficacy in every modern nation during its course of democratization. The auditorial agency in Taiwan does not undertake the investigation of corruption as its main task; however, it is also importantly charged in preventing illegal or undutiful behaviors in respect to the nation’s finance.
Anti-corruption mechanism is not just an internal affair of a country; instead, it should be a major challenge for the entire world. Hence, to be in line with the global anti-corruption movement and to establish the international protocol for dialogue and mutual supports should be a top-priority issue. Taiwan should take real actions to realize its anti-corruption mechanism.
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