Between INTOSAI and society's expectations: standard setting and the audit expectations gap in anti-corruption oversight

Purpose This article investigates the effectiveness and theoretical coherence of the International Organization of Supreme Audit Institutions (INTOSAI) initiative for combating corruption. It specifically explores why certain detective dimensions were diluted during the development of ISSAI 5700: Guideline for the Audit of Corruption Prevention, examining the tension between international standard-setting and societal expectations. Design/methodology/approach The study employs a longitudinal case study approach, combining a qualitative content analysis of official INTOSAI documents and the due process of standard-setting with semi-structured interviews. Interviews were conducted with expert public sector auditors and governance specialists involved in the drafting and implementation of anti-corruption frameworks. Findings The analysis reveals a fundamental theoretical incoherence where the final audit criteria diverge from foundational auditing concepts, potentially widening the audit expectations gap. The study identifies that the standard-setting process for ISSAI 5700 followed a closed organization pattern, characterized by internal consensus-seeking among a narrow circle of experts, which led to the exclusion of more rigorous detective audit dimensions. Research limitations/implications The study suggests that without theoretical rigour and broader stakeholder engagement, INTOSAI standards risk losing credibility and legitimacy. It calls for a more inclusive “Audit Society” perspective in public sector oversight to bridge the gap between audit standards and the public's anti-corruption expectations. Practical implications For Supreme Audit Institutions (SAIs) and public auditors, this article highlights the practical pitfalls of relying on criteria inconsistent with audit fundamentals. It serves as a directive to national SAIs to critically review their local implementation guidelines for anti-corruption audits. Social implications By addressing the theoretical deficiencies in global auditing standards, this study indirectly supports better public financial management and stronger governance worldwide. Enhanced SAIs effectiveness, rooted in sound audit theory, is crucial for improving public accountability and fighting corruption, ultimately benefiting citizens through more efficient use of public resources. This reform is essential for maintaining public trust in government oversight institutions. Originality/value The article provides a unique empirical identification of the organizational dynamics within INTOSAI's standard-setting process. It contributes to the public sector auditing literature by applying the audit expectations gap framework to the specific and critical context of global anti-corruption oversight.