I'm stealing this post from someone else on another forum as I thought it was excellent. If the person from the other forum is also here (though I don't recognize the name) I hope you don't mind the theft.
Just my opinion, but, imagine being the one honest general in a corrupt army. You live on your pay rather than looting supplies (and your pay scale was determined by people who assumed you’d be looting your supplies and your men’s pay).
You try hard to force your subordinates to do the same to the extent that you can.
Then the auditors come in, every other general has plenty of money to bribe the auditors, you don’t. Every other general has hand picked subordinates whose gravy train depends on the general helping to claim everything is in order. Your subordinates know that you are the main reason they’re actually having to try to live on inadequate army pay….
After the audit, the army no longer has one honest general, instead it has zero.
Audits work when almost everyone is honest, and you’re trying to root out a few bad apples before they rot the entire barrel. I’m not sure what works when almost everyone is rotten and you’re trying to find and promote the handful of capable people. Public accountability has a small chance, but needs to start a the local level (so people are close enough to know who’s doing their job) and needs generations to build, and isn’t something a dictator wants.