Corruption is a pervasive problem, especially in the less developed countries. Although corruption is rooted in ancient tradition, it tends to be a cyclical phenomenon. Based on case studies involving Iran, Mexico, and China, it appears possible to achieve equilibrium between the acts of corrupt officials, and efforts at auditing. The growth of national accounting professions, and the increasingly sophisticated technology available to auditors favor corruption containment. However, auditors are exhorted to act before corruption reaches the national crisis stage.

A PERVASIVE CONDITION

THE TAXONOMY OF CORRUPTION

THE SOCIAL ORIGINS OF CORRUPTION

THE CASE OF IRAN

NOTHING LEFT TO STEAL

CHINA

U.S. AID GOES BADLY ASTRAY

CONCLUSIONS

OBSERVATIONS FOR THE FUTURE