In an article published by the GRASCO journal, Vincent Flihol and Juliette Mourques analyse the findings of the recent Court of Auditors report on French anti-corruption policy, examining both the strengthening of the legal framework and the persistent operational challenges.
In its report published in December 2025, the Court of Auditors provides a critical assessment of French anti-corruption policy, nearly ten years after the adoption of the Sapin 2 Act. While major advances are acknowledged, including the establishment of specialised institutions and the strengthening of prevention obligations, the system remains marked by institutional complexity, a lack of coordination and limited effectiveness of enforcement measures.
The report also highlights a still insufficient understanding of the phenomenon of corruption, which makes it difficult to evaluate and adapt public policies. It points to a criminal justice response that lacks deterrent effect, characterised by lengthy processing times, a low prosecution rate and still limited recourse to disciplinary sanctions.
Furthermore, while the private sector now appears broadly structured and more mature owing to the framework imposed by the Sapin 2 Act, the public sector lags significantly behind. This discrepancy is attributable in particular to less precise rules and highly uneven implementation across administrations and territories.
In this context, the Court of Auditors calls for a “second wind” in French anti-corruption policy. It recommends strengthening coordination among stakeholders, consolidating prevention efforts in the public sector, and adopting a more ambitious and coherent overarching strategy.