International Journal on Criminology • Volume 8 , Number 1 • Winter 2020 / 2021
The Role of Codes of Ethics and the Prevention of Conflicts of Interest in the Fight Against Corruption
Hervé Boullanger
Magistrate at the National Audit Court , in charge of the “ Fighting Fraud and Financial Crimes ” Professional Certificate of the National Conservatory for Arts and Crafts ( CNAM )
Abstract
In order to fight corruption in business and the public sector , codes of ethics and the prevention of conflicts of interest are effective instruments that usefully complement state repression and internal control . The current rise in importance of these “ soft law ” tools stems from the evolution of society ’ s perceptions and ethical expectations of economic actors . They give a central place to the values of integrity and impartiality , which constitute the two main ethical bulwarks against corruption . They are also characterized by a strong declarative dimension : the codes are declarations of intent and the prevention of conflicts of interest is a spontaneous declaration by public leaders about their personal interests . Despite this weakness , they play an active role in the fight against corruption . Practical and concrete ethics , broken down by business line , create a culture and environment of compliance by putting staff under pressure to be aware of the risk of corruption . These procedures , which are ineffective in deterring seasoned fraudsters , are effective in deterring first-time offenders .
Two sectors of the economy demonstrate the fundamental role that these instruments can play : that of accounting professionals ( auditors and accountants ), who may be led at one time or another to conceal the fruits of corruption in their accounts , and that of public procurement , the main place where corruption takes place on a global scale .
Keywords : accounting , chartered accountant , audit compliance , ethics , integrity , business ethics , business ethics , corporate social responsibility ( CSR ), transparency , corruption ( financial crime ), public procurement
79 doi : 10.18278 / ijc . 8.1.7