Parliaments are elected to represent the people and have constitutional responsibilities to legislate and oversee the Government. They therefore, have a pre-eminent role to play in the global drive to curb corruption.

Parliaments can and should adopt appropriate legislation, take an active role in the ratification of relevant international instruments and incorporate their provisions in national legislation. They should also make maximum use of the constitutional, parliamentary and other legal mechanisms available to ensure full accountability and transparency in government. In this context, parliaments should also rely on the Supreme Audit Institutions of their respective countries.

For parliaments to fulfil this function efficiently, they themselves should promote and foster integrity, confidence and legitimacy. This requires that the processes whereby parliaments are elected should be transparent and fair and should ensure equitable representation of the society. Furthermore, parliamentarians should design and implement for themselves such integrity instruments as codes of ethics/conduct, including, among other provisions, declaration of assets, conflict of interest legislation, etc.

The international community should extend support to parliaments, particularly in developing countries and emerging democracies, in strengthening their capacity to combat corruption through sensitisation programmes, establishment of effective parliamentary structures and processes (committees and other oversight mechanisms), promoting greater access of parliamentarians to information on public affairs and ensuring greater interaction between parliament and the civil society to ensure its effective involvement in the management of public affairs.

International co-operation is also required among parliamentarians in order to foster the exchange of best practices and coordinate parliamentary contribution to the fight against corruption. The Inter-Parliamentary Union, the world organisation of parliaments should be encouraged to play this role as well as contributing to the strengthening of parliamentary capacity in this field.

In recognition of the important role Supreme Audit Institutions, as well as other bodies such as Ombudsman, play in combating corruption, parliaments should lay down the appropriate legal framework for the establishment and functioning of such institutions including through the provision of adequate resources and proper follow-up to the work and reports of such bodies.

Supreme Audit Institutions and their umbrella organisation, the International Organisation of Supreme Audit Institutions (INTOSAI) see their main contribution to fight corruption in improving overall transparency and accountability, supporting an environment that limits the opportunity for acts of corruption and creating a climate of good governance.

SAI should play a mayor role in auditing government accounts and operations and in promoting sound financial management and accountability in the governments. Citizens, international donor organisations and other entities should be able to put increasingly higher expectations into their national governments and those governments depend on the SAI to help ensure public accountability. INTOSAI will support its members by providing a platform to exchange experience and information. SAI should increasingly pay attention to the risks connected with the globalisation and especially to the negative effects of corruption and fraud.