The Impact of Audit Institution Independence on Anti-Corruption Effectiveness in Educational Settings

HRMARS - The independence of oversight institutions represents a fundamental pillar in combating administrative and financial corruption within governmental organizations. This study examines the relationship between audit institution independence and anti-corruption effectiveness, focusing on educational sector oversight. To investigate how independence dimensions (administrative, financial, functional, and organizational) influence the effectiveness of oversight institutions in detecting and preventing corruption within educational ministries. A qualitative research approach was employed, conducting in-depth interviews with 14 senior officials from oversight institutions in Oman's Ministry of Education. Thematic analysis was used to analyze interview data, focusing on four key independence dimensions and their impact on oversight effectiveness. Findings revealed that oversight institution independence operates at a moderate level (3.2/5.0), with significant variations between different units. Administrative interference (78% of respondents), weak legal frameworks (71%), personal relationships and favoritism (64%), and resource constraints (57%) emerged as primary factors limiting independence. A strong positive correlation (r=0.78) was found between independence levels and anti-corruption effectiveness. Independence significantly enhances oversight effectiveness through direct impact on objective decision-making, indirect impact through stakeholder trust, and preventive impact through deterrent effect. The study provides recommendations for strengthening legislative frameworks, restructuring organizational hierarchies, and ensuring adequate resource allocation.