ALRAQABA . ISSUE 20 31 Combating Fraud, Corruption, and Money Laundering and Role of Oversight Bodies in their Reduction Sarah Abdel-Moneim Al-Kamali Assistant Auditor, Social and Service Affairs Audit Department Article 17 of the Constitution of Kuwait stipulates that “Public property is inviolable and its protection is the duty of every citizen”, whereas Article 26 states that “Public office is a national service entrusted to those who hold it. Public officials, in the exercise of their duties, shall aim at the public interest”. Additionally, Article 151 of the Constitution stipulates that “A financial control and audit commission is established by a law, which ensures its independence. The commission is attached to the National Assembly and assists the government and the National Assembly in controlling the collection of State revenues and the disbursement of its expenditures within the limits of the budget. The commission submits to both the Government and the National Assembly an annual report on its activities and its observations”. The way the Constitution addresses the subject of public property indicates the significance of this matter. It is therefore imperative to ensure the protection of public properties by defining legal courses that enable public bodies to track the activities and movement of state funds. It is also important to call into account those who lack integrity and those who have exploited their power and position to embezzle State funds to gain financial or moral benefits. This protection also extends to external public property, whether real estate or movables, and all that is equivalent to public property. Corruption is an insidious epidemic with a wide range of harmful effects on societies. It undermines democracy and the rule of law as it leads to human rights violations, distorts markets, deteriorates the quality of life, and allows the spread of organized crime, terrorism, and other threats that negatively affect human security. Perspective Audit
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