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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
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


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

  • General objectives

  • Specific measures

  • Specific institutions

  • Time-frame

  • Criteria for assessing implementation

  • Budget specially allocated

  • Institution responsible


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

The anti-corruption documents and action plans are published


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

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


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

  • The Office of the Ombudsman

  • Department of Justice

    • The National Bureau of Investigation

  • The Commission on Audit


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

  • 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


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

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


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

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


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

  • Special Law

  • Criminal Law


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

  • Abuse of position/power

  • Influence peddling

  • Kickback

  • Nepotism

  • Political dynasty


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

RANKING OF CORRUPTION MEASURES OF CORRUPTION

1Preventive policies and measure

2 Detective actions

3 Punitive measure



Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering





Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

Memorandum of Implementation signed on June 14, 2013



Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

  • 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.)


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering



Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

  • Public officials

  • Non-governmental organizations

  • Businessmen

  • Media









Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

RATE OF IMPLEMENTATION OF deal with this phenomenon

ANTI-MONEY LAUNDERING LAW


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

  • 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



Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering


Audit to detect fraud and corruption evaluation of the fight against corruption and 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


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

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



Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering




Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

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


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

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


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

  • R RECOMMENDATIONS OLE OF CITIZENS IN FIGHTING MONEY LAUNDERING


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

T RECOMMENDATIONS he penalties for money laundering incidents are appropriate


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

FACTORS THAT INHIBIT RECOMMENDATIONS THE FIGHT

AGAINST MONEY LAUNDERING



Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

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


Audit to detect fraud and corruption evaluation of the fight against corruption and money laundering

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