Fazekas, Mihály; Poltoratskaia, Viktoriia; Wells, Helene; & Tierens, Michel. (2025). Developing a data-driven corruption risk model to strengthen integrity in Belgium. Practical considerations for the Federal Internal Audit. OECD Publishing, Paris, https://doi.org/10.1787/e85587eb-en.
In light of increasing demands for transparency and accountability in public finance, digital transformation is emerging as a strategic priority for oversight and integrity institutions. This technical paper explores the experience of Belgium’s Federal Internal Audit (FIA) in developing a data-driven audit risk model, supported by the OECD …