This paper identiies the type of incidence of the Supreme Audit Institutionson the phenomenon of corruption, through statistical analysisfor a sample of 78 countries. Statistical methodology for panel datais used. The results demonstrate that is statistical evidence of positiveeffects. Fixed effects across countries are different, which demonstratethat there are, for each unit of study differential effects of control oncorruption. It cannot be interpreted the degree of impact, nonethelessthe results are robust and signiicant
