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AUDIT TO DETECT FRAUD AND CORRUPTION: EVALUATION OF THE FIGHT AGAINST CORRUPTION AND MONEY LAUNDERING. The 10th ASOSAI Research Project. Atty. ALEXANDER B. JULIANO Director – Fraud Audit Office Commission on Audit - Philippines.

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AUDIT TO DETECT FRAUD AND CORRUPTION:EVALUATION OF THE FIGHT AGAINST CORRUPTION AND MONEY LAUNDERING

  • The 10th ASOSAI Research Project

  • Atty. ALEXANDER B. JULIANO

    Director – Fraud Audit Office

    Commission on Audit - Philippines



The philippines anti corruption s trategy
The Philippines Anti-corruption PhilippinesStrategy

Stand-alone anti-corruption program or anti-corruptionstrategy


The philippines anti corruption strategy
The Philippines Anti-corruption Strategy Philippines

Umbrella document with separate programs for sectors or ministries

Inter-agency Anti-Graft Coordinating Council


The philippines anti corruption strategy1
The Philippines Anti-corruption Strategy Philippines

  • Section in another policy document, e.g. national development or investment program

    • Strategies are embodied in Anti-corruption Laws

    • Specific laws, courts, and prosecutors dedicated to government anti-corruption


Chapters in the anti corruption document
CHAPTERS IN THE ANTI-CORRUPTION DOCUMENT Philippines

  • Background chapters

  • Level of implementation of previous strategy

  • Objectives and priority areas

  • Chapters on prevention and criminalisation / law-enforcement measures

  • Public participation/education

  • Monitoring and assessment mechanism and criteria


A ction plan
A PhilippinesCTION PLAN

The anti-corruption strategy has an action plan embodied in the Anti-Corruption Laws


  • General objectives

  • Specific measures

  • Specific institutions

  • Time-frame

  • Criteria for assessing implementation

  • Budget specially allocated

  • Institution responsible


The anti-corruption documents and action plans are published


MEASURES EMPLOYED IN FIGHTING CORRUPTION Philippines

  • Open and transparency in the operation of agencies

  • Development and implementation of entitlements, norms and standards

  • Administrative reform

  • Development and enforcement of the code of conduct and the code of professional ethics

  • Penalty forms to heads of the agencies in case of occurrence of corruption

  • Salary payment via bank account

  • Declaration of assets and income

  • Regulation of returning gift by the public officials

  • Whistle blowing and prohibition of acceptance of gift/donation


  • The Office of the Ombudsman

  • Department of Justice

    • The National Bureau of Investigation

  • The Commission on Audit


  • Monitor and evaluate the implementation of the anti-corruption strategy

  • Collect, centralize and exploit the denunciations

  • Conduct investigations 

  • Disseminate knowledge on anti-corruption activities

  • Raise public awareness about the fight against corruption

  • Identify the causes of corruption and to propose to the competent authorities of measures to help eliminate it

  • Draw a risk map of corruption in the country

  • Anti-corruption screening of legal acts

  • Research and analysis on corruption

  • Keep a database on the statistics regarding cases of corruption year by years

  • Research and analysis on conflict of interest in the public management


The ACAs regularly re-evaluate the bodies, areas and activities with high risk of corruption in order to employ appropriate measures to mitigate corruption


  • The ACAs OF CORRUPTIONhavea hotline and website in order to facilitate citizens’ complaint on corruption.


  • Special Law

  • Criminal Law


  • Abuse of position/power

  • Influence peddling

  • Kickback

  • Nepotism

  • Political dynasty


RANKING OF CORRUPTION MEASURES OF CORRUPTION

1Preventive policies and measure

2 Detective actions

3 Punitive measure







Memorandum of Implementation signed on June 14, 2013



  • The Philippines is a member of AGAINST CORRUPTION (UNCAC)anti-corruption conventions, initiatives or international project (OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions; GRECO etc.)






  • Public officials

  • Non-governmental organizations

  • Businessmen

  • Media









RATE OF IMPLEMENTATION OF deal with this phenomenon

ANTI-MONEY LAUNDERING LAW



  • The (FIU) functioning as national center for the collection, analysis, and dissemination of information regarding potential money laundering offencesAnti-Money Laundering Council (AMLC) is the

  • official authority in-charge of anti-money laundering







UPDATED RULES AND INFORMATION ABOUT ANTI-MONEY LAUNDERING about a suspected case of money laundering via website of the AML Board or via letter


The AMLC about a suspected case of money laundering via website of the AML Board or via letter requires all financial institutions to have anti-money laundering (AML) & Know Your Customer (KYC) procedures






R RECOMMENDATIONS ate of AMLC’s ability to cooperate and exchange financial information at international level


T RECOMMENDATIONS here are cooperation agreements or protocols among the local institutions in our country to share financial information and financial transfers and if it’s involved with money laundering


  • R RECOMMENDATIONS OLE OF CITIZENS IN FIGHTING MONEY LAUNDERING


T RECOMMENDATIONS he penalties for money laundering incidents are appropriate


FACTORS THAT INHIBIT RECOMMENDATIONS THE FIGHT

AGAINST MONEY LAUNDERING



C TRAINING PROGRAMS ontrolling systems are the keystone and deterrent for fighting against money laundering


T TRAINING PROGRAMS here arehigh institutions providing training workshops for the employees of controlling agencies about methods to detect money laundering



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