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The fight against corruption has become a priority for both international organizations and national governments worldwide. To fight corruption, several strategies have been suggested which enlist accounting because of its natural orientation towards information disclosure, integrity systems, and efficiency. This article presents a comprehensive literature review regarding accounting vis-à-vis corruption in the public sector. The review combines a bibliometric and a qualitative analysis. The findings reveal a highly fragmented field of research, with no consolidated networks of scholars. The conceptual structure of the field consists of five main themes, corresponding to different strategies through which accounting can contribute towards fighting corruption. Accounting assemblages, however, may not fulfil expectations and were found to play a wide spectrum of roles, ranging from an effective prevention of corruption to active complicity with it. These roles are affected by individual, organizational, and external variables. The article concludes by outlining several avenues for future research.

Lo studio analizza le scelte e le pratiche aziendali relative all’introduzione e allo sviluppo della funzione di Internal Audit nel settore pubblico, considerando il caso particolarmente emblematico del Servizio Sanitario Nazionale. I dati sono stati raccolti mediante la somministrazione online di un questionario. Lo studio analizza: il profilo professionale del responsabile dell’Internal Audit; l’assetto organizzativo della funzione; il ruolo e gli ambiti di attività; il rapporto con la Regione, la Direzione Aziendale e gli altri organi di controllo; le modalità di lavoro; le aree di miglioramento. I risultati mostrano un quadro piuttosto variegato. Le conclusioni dello studio offrono una sistematizzazione sia dei principali punti di forza sia degli aspetti che necessitano invece di essere potenziati., The study maps the introduction and development of Internal Auditing in the Italian National Health Service. Data were collected through an online questionnaire. The study investigates the following topics: the professional profiles of internal auditors; the organizational configurations of the Internal Audit function; the roles and activities performed by the Internal Audit unit; the relationships with the Regional government, the health-care organization’s own top management, and the other control bodies; the auditing methodologies employed; and the main areas for improvement. Results show a mixed picture. The conclusions offer a systematization of the Internal Audit function’s strengths and weaknesses.