Combating corruption is an important objective of the United Nations Sustainable Development Group, with the aim of helping public institutions to act in the interest of citizens. To ensure this objective is met, the spending of public money is controlled by the supreme audit institutions of each country. The objective of this paper is to identify trends in and approaches to the field of auditing in the public sector to combat corruption and prevent fraud. To achieve the proposed objective, a bibliometric analysis of papers published in the journals indexed in Web of Science Clarivate Analytics for the period 2003–2022 was carried out; selection criteria was based on instances of the keywords “public audit fraud”, “supreme institution”, and “fraud” appearing in a sample of 528 articles. The results showed that there was a research interest in this field, with the trend being more pronounced since 2017. The main topics addressed were those related to the performance audit and the fight against corruption, and the most relevant studies were conducted on samples from Nordic European countries. Thus, it is confirmed that the external audit in public sector is an important factor in combating the phenomenon of corruption in the public sector, both by detecting fraud and by offering recommendations aimed at making the activity of this sector more efficient.

中文翻译：

---

公共部门审计反腐败和预防欺诈研究趋势的文献计量框架

打击腐败是联合国可持续发展集团的重要目标，旨在帮助公共机构为公民利益行事。为了确保实现这一目标，公共资金的支出由各国最高审计机构控制。本文的目的是确定公共部门审计领域的趋势和方法，以打击腐败和防止欺诈。为了实现拟议的目标，对 2003 年至 2022 年期间 Web of Science Clarivate Analytics 索引的期刊上发表的论文进行了文献计量分析；选择标准基于 528 篇文章样本中出现的关键词“公共审计欺诈”、“最高机构”和“欺诈”的实例。结果显示，该领域存在研究兴趣，且趋势自2017年以来更加明显。研究的主要主题是与绩效审计和反腐败相关的研究，最相关的研究是针对北欧的样本进行的。欧洲国家。因此，事实证明，公共部门的外部审计是打击公共部门腐败现象的一个重要因素，既可以发现欺诈行为，也可以提供旨在提高该部门活动效率的建议。