1 10 th ASOSAI Research Project Australian National Audit Office (ANAO) 28-30 August 2013 Dr Thomas...

1

10th ASOSAI Research Project

Australian National Audit Office (ANAO)

28-30 August 2013

Dr Thomas ClarkeExecutive Director

Performance Audit Services GroupAustralian National Audit Office

2

Assessment of anti-corruptionPart 1: National anti-corruption strategy and action plans

Q1. Does your country have an anti-corruption strategy? ( ) Stand-alone anti-corruption programme or anti-corruption strategy ( ) Umbrella document with separate programmes for sectors or

ministries ( ) Section in another policy document, e.g. national development or

investment programme ( ) Does not exist at all ( ) Other (Please

specify).............................................................................. Q2. Which of the following chapters or content is covered in the anti-corruption document in

your country? (Please check the relevant one[s]) ( ) Background chapters on levels and trends of corruption and

assessment of previous anti-corruption efforts ( ) 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 ( ) Other chapters (Please specify)............................................

3


Q3. Does the anti-corruption strategy have an action plan? ( ) Yes ( ) No ( ) Other (Please specify). Action Plan is ready for launch. Q4. Which of the following elements are contained in the Anti-corruption action plan? (Please

check the relevant one[s]) ( ) Specific measures for each objective ( ) Specific institutions responsible for the implementation of each

measure ( ) Time-frame for implementation ( ) Criteria for assessing implementation ( ) Budget specially allocated for the implementation of the action

plan ( ) Institution responsible for co-ordination, implementation and

reporting on the action plan ( ) Other chapters (Please specify). Action Plan is ready for

launch.

4


Q5. Are the anti-corruption document(s) and action plan(s) publicized? ( ) Yes ( ) No ( ) Other (Please

specify)............................................................................. Q6. Which the following measures that your country has employed in fighting corruption? ( ) 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 ( ) Other (Please

specify)............................................................................

5

Assessment of anti-corruptionPart 2: Anti-corruption agency

Q7. Does your country have an anti-corruption agency (ACA) or a specialist authority for anti-corruption?

( ) Yes ( ) No ( ) Other (Please specify). Anti-corruption activity is shared

between several agencies in Australia including: Australian Commission for Law Enforcement Integrity; Australian Transaction Reports and Analysis Centre; Australian Crime Commission; Commonwealth Fraud and Anti-Corruption Centre in the Australian Federal Police; Inspector-General of Intelligence and Security; Australian Public Service Commission; Commonwealth Ombudsman and Commonwealth Anti Corruption Unit in the Attorney-General’s Department.

6


Q8. What are the main responsibilities/functions of the ACA in your country? (Please check the relevant one[s])

( ) 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 ( ) Other (Please

specify).............................................................................

7


Q9. Does your agency re-evaluate bodies/ areas/ activities having high risk of corruption in order to employ appropriate measures to mitigate corruption?

( ) Regularly, periodically ( ) Sometimes ( ) Rarely ( ) Never

Q10. Has your agency established a hotline (a specific telephone number) or a website in order

to facilitate citizens to complain of corruption actions? ( ) Yes, we have ( ) No, we have not established it yet ( ) We are in the process of establishing ( ) No information to confirm

8

Assessment of anti-corruptionPart 3: Legal Background

Q11. How does your country criminalize different types of corrupted activities? ( ) By a Special law on Anti-corruption ( ) By the Criminal Law ( ) By various laws with certain provisions concerning corruption ( ) Other (Please

specify)......................................................................... Q12. In which of the following types of corruption does your country need to enact new

legislation to better prevent and detect the relevant cases of corruption? (Please check the relevant one[s])

( ) Abuse of position/power ( ) Fraud ( ) Bribery ( ) Criminal breach of trust ( ) Extortion ( ) Embezzlement ( ) Forgery ( ) Influence peddling ( ) Kickback ( ) Nepotism ( ) Other (Please

specify)..........................................................

9


Q13. Please rank from 1 to 3 (most to least) the following types of measures against corruption based upon your experience in your country?

(1 ) Preventive policies and measures (improving transparency and accountability etc.)

(2 ) Detective actions (prosecutions, investigations, audits etc.) (3 ) Punitive measure (Implementing criminal and disciplinary sanctions etc.)

Q14. Does your country have laws and regulations governing the financing of political parties? ( ) Yes ( ) No ( ) Other (Please

specify).............................................................................

Q15. Does your country have laws and regulations governing code of ethics of public officials? ( ) Yes ( ) No ( ) Other (Please

specify)..............................................................................

10


Q16. Does your country have laws and regulations governing declaration of assets by public officials?

( ) Yes ( ) No ( ) Other (Please

specify).............................................................................. Q17. Does your country have “accounting and auditing standards” for both public

and private sectors? ( ) Yes ( ) No ( ) Other (Please

specify).............................................................................. Q18. In your country do public officials have legal obligation for public officials to

report corruption-related offence? ( ) Yes ( ) No ( ) Other (Please

specify)..............................................................................

11


Q19. How would you rate the implementation of the rules/regulation in combating corruptions? ( ) Very poor ( ) Poor ( ) Fair ( ) Good ( ) Very good

12

Assessment of anti-corruptionPart 4: International Cooperation

Q20. Has your country have ratified United Nations Convention against Corruption (UNCAC) ( ) Yes ( ) No ( ) Other (Please

specify)...................................................................... Q21. If already ratified UNCAC, has your country begun the UNCAC peer review process?

( ) Yes ( ) There is a scheduled peer-review process ( ) No plans yet Q22. Is your country a member of any anti-corruption conventions, initiatives or international

project (OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions; GRECO etc.)?

( ) Yes (please specify). OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions and OECD Working Group on

Bribery in International Business Transactions; G20 Anti-Corruption Action Plan and G20 Anti Corruption Working Group (chair); 2005 Paris Declaration on Aid Effectiveness and

the 2008 Accra Agenda for Action; Open Government Partnership; Asia Pacific Economic Cooperation (APEC) Anti Corruption Working Group; Pacific Islands Law Officers

Network; FATF and Egmont. ( ) No.

13

Assessment of anti-corruptionPart 4: International Cooperation

Q.23 In your anti-corruption experience, how do you think about the success level of international cooperation?

International Cooperation Low Moderate High

21.1 Extradition

21.2 Mutual legal assistance

21.3 Asset recovery

21.4 Cooperation with law enforcement authorities and between national and international authorities

21.5 Cooperation between national authorities and the private sector and international cooperation

14

Assessment of anti-corruptionPart 5: Promoting Awareness

Q24. How do you assess the effect of media in fighting corruption? ( ) Media have had good effect of helping public to recognise the real

situation of corruption and the need to promote anti-corruption

( ) To some extent, media have helped public to recognise the real situation of corruption

( ) To some extent, media have helped public to recognise the real situation of corruption, however, the provided

information sometimes inaccurate and un-objective. ( ) Media exaggerate the corruption situation ( ) Other (Please specify)................................................ Q25: How does society (including socio-political organisations, socio-professional

organisations, citizens…) participate in tackling corruption? ( ) Actively and effectively ( ) Actively but not effectively ( ) Rather actively ( ) Not participate

15


Q26. How would you compare the level of anti-corruption efforts in your country now with those in past years? Is the current level of anti-corruption efforts...........?

( ) Much higher than past years ( ) Slightly higher than past years ( ) About the same as past years ( ) Slightly lower than past years ( ) Much lower than past years ( ) Other (Please specify)................................................................... Q27. Does your country provide anti-corruption educational/training programs for the

followings? (Please check the relevant one[s]) ( ) Public officials ( ) At schools ( ) General public ( ) NGOs ( ) Business associations and private companies ( ) Media ( ) Other (Please specify).....................................................................

16


Q28. In your opinion, which of the following factors inhibit the result of the fight against corruption?

( ) Corrupt people are not severely punished ( ) The collusion between law enforcers and corrupt people ( ) Authorized officials lack commitment ( ) Some superiors cover up for their subordinates ( ) Afraid of retaliation and victimization ( ) Have not mobilized well people’s and media’s participation ( ) Lack of competent and experienced staff to handle corruption

cases ( ) Lack of capacity and financial resources of anti-corruption

agencies ( ) Other (Please specify). All of these factors could inhibit the

fight against corruption. The most important ones in the Australian context are: creating a culture that is actively intolerant of corruption; and adequately resourcing anti corruption agencies.

Q29. How do you comment on the result of the current fight against corruption? ( ) Have had positive impact, contributed to prevent corruption ( ) Have not had evident impact nowadays but will have in the future ( ) Not effective

17


Q.30 In your country, do you give the role of citizen participation in fighting corruption as following this table? (If your country gives the role, please checks have)

The role of citizen participation in fighting corruption

Have None

30.1 Promoting public sector transparency and accountability and citizen participation.

30.2 Engaging civil society in corruption prevention efforts, for example, to invite the civil society organizations (CSOs) in formulation of anti-corruption policy , research funding about anti-corruption, dissemination of knowledge, etc.

30.3 Complaint system/ Whistle Blower, and Denunciation: Receiving reports and complaints on corruption from citizen.

18

Assessment of anti-money launderingPart 1: Legal Framework

Q1. Is money laundering a criminal offence in your country? ( ) Yes ( ) No ( ) Other (Please

specify)............................................................................ Q2. Are there specific laws and/or regulations in place covering anti-money laundering in your

country? (If “yes”, please provide the official names of the regulations) ( ) Yes (Please specify).Anti Money Laundering Counter and

Terrorism Financing Act 2006 and Commonwealth Criminal Code Act 1995 (Division 400)

( ) No Q3. Do you think that the law could cover all money laundering aspects to deal with this

phenomenon? ( ) yes ( ) no ( ) other

19


Q4. How would you rate the implementation of anti-money laundering law? ( ) Very poor ( ) Poor ( ) Fair ( ) Good ( ) Very Good Q5. Is there a national Financial Intelligent Unit (FIU) functioning as national center for the

collection, analysis, and dissemination of information regarding potential money laundering offences? ( ) Yes ( ) No

20

Assessment of anti-money launderingPart 2: AML Board/Authority

Q6. Is there an official authority/board in your jurisdiction that takes in hand on anti-money laundering in your country? (If “yes”, please mention the name of the institution)

( ) Yes (Please specify) Australian Transaction Reports and Analysis Centre

( ) No ( ) Other (Please

specify)............................................................................. Q7: Which of the following measures of anti-money laundering does your agency apply

effectively? ( ) Identify customer and update customer information (identification

of customer; classification of customer based on risk level…)

( ) Report, provide and save information (report on great value transaction; report on suspicious transaction)

( ) Gather, treat and transform information about anti-money laundering (gathering, handling information…)

( ) Apply temporary measures to adjudge violations (Block of accounts, sealing or custody of assets ....)

( ) Other (Please specify)

21


Q1. Is money laundering a criminal offence in your country? ( ) Yes ( ) No ( ) Other (Please

specify)............................................................................ Q2. Are there specific laws and/or regulations in place covering anti-money laundering in your

country? (If “yes”, please provide the official names of the regulations) ( ) Yes (Please specify).Anti Money Laundering Counter and

Terrorism Financing Act 2006 and Commonwealth Criminal Code Act 1995 (Division 400)

( ) No Q3. Do you think that the law could cover all money laundering aspects to deal with this

phenomenon? ( ) yes ( ) no ( ) other

22


Q6. Is there an official authority/board in your jurisdiction that takes in hand on anti-money laundering in your country? (If “yes”, please mention the name of the institution)

( ) Yes (Please specify) Australian Transaction Reports and Analysis Centre

( ) No ( ) Other (Please

specify)............................................................................. Q7: Which of the following measures of anti-money laundering does your agency apply

effectively? ( ) Identify customer and update customer information (identification

of customer; classification of customer based on risk level…)

( ) Report, provide and save information (report on great value transaction; report on suspicious transaction)

( ) Gather, treat and transform information about anti-money laundering (gathering, handling information…)

( ) Apply temporary measures to adjudge violations (Block of accounts, sealing or custody of assets ....)

( ) Other (Please specify)

23


Q8. Does your anti-money laundering board/authority enjoy independence in following aspects in your country? (Please check the relevant one[s])

( ) Legal ( ) Functional ( ) Financial ( ) Recruitment of employees ( ) Other (Please

specify)............................................................................. Q9. Does your anti-money laundering board/authority perform following functions? (Please check

the relevant one[s]) ( ) Developing policies and improving legislation ( ) Data collecting, analyzing, evaluation ( ) Supervision ( ) Coordination ( ) Investigations of the cases ( ) Raising awareness in the public ( ) Carry out researches, conducting sector-based studies etc. ( ) Carrying out examinations on the cases ( ) Requesting any kind of information and documents from public institutions and

organizations, natural and legal persons, and unincorporated organizations. ( ) Exchange information and documents with counterparts in foreign countries ( ) Other (Please

specify)..........................................................................................

24


Q10. In your opinion, please rank the effectiveness of the following types of measures concerning anti-money laundering based upon your experience in your country from 1 to 3 (most to least)?

(1 ) Preventive policies and measures (regulations, internal control systems, international cooperation for deterrence, raising awareness )

(2 ) Detective actions (prosecutions, investigations, audits etc.) (3 ) Punitive measure (Implementing criminal and disciplinary sanctions etc.) Q11. Is it possible for citizens to inform (denounce) the country’s AML Board about a suspected

case of money laundering via website of the AML Board or via letter? (Please do not take into account suspicious transaction reports)

( ) Yes ( ) No ( ) Other (Please specify)............................................................................. Q12. Are there any updated rules and information about the process of anti-money laundering? ( ) yes ( ) no ( ) other

25

Assessment of anti-money launderingPart 3: Financial Institutions

Q13. Does your country’s AML board/authority require all financial institutions to have anti-money laundering (AML) & Know Your Customer (KYC) procedures?

( ) Yes ( ) No ( ) Other (Please specify)...................................................................

26


Q14. Do financial institutions (banks etc.) have the following legal obligations to comply with concerning anti-money laundering law in your country? (Please check the relevant one[s])

( ) Internal controls and procedures to comply with regulatory framework concerning AML ( ) Thorough client identification ( ) Having an anti-money laundering officer ( ) Client due diligence procedures ( ) Risk focused assessment of customer base and their transactions ( ) Creating and regularly updating a list of red flags concerning AML ( ) Prohibition of anonymous accounts ( ) Employee training programs regarding AML ( ) Independent audit/compliance function ( ) Identification and reporting of suspicious activities to the appropriate authorities ( ) Monitoring program for suspicious or unusual activities ( ) Policies covering relationships with politically exposed persons consistent with industry

best practices ( ) Policy prohibiting accounts/relationships with shell banks ( ) Policy of protecting employees who report any suspicious transactions ( ) Other (Please specify)............................................................................

27


Q15. Are financial institutions (banks etc.) obliged to comply with the following legal obligations or administrative policies in terms of client due diligence procedures in your country? (Please check the relevant one[s])

( ) Implementation systems for the identification of its customer, including customer information in the case of recorded transaction, account opening, etc.

( ) Collecting information and assessing its customer’s AML policies and practices. ( ) Screening its customer’s information against sanction lists issued by the government or I

nternational bodies ( ) Other (Please specify) All three multiple choice options against this question have some relevance in the Australian

Anti Money Laundering/Counter Terrorism Financing (AML/CTF) framework. Some qualifying information included below:

Financial institutions in Australia have client due diligence obligations including customer identification and verification (‘know your customer’) and ongoing customer due diligence.

In certain circumstances (e.g. correspondent banking relationships) financial institutions may collect information about a correspondent bank’s AML policies and practices and/or the AML/CTF regulation applied in another country.

In certain circumstances financial institutions may screen customers against sanctions lists. Under the AML/CTF Rules reporting entities need to take into account the ML/TF risk posed by various things such as customers, including PEPs.

28


Q16. What are the most common types of suspicious transaction reports (STR) from financial institutions? (Please rank them from the most to the least)

( 8 ) Inconsistencies with the financial profile of the customer or account ( 1 ) Financial transactions involving the countries considered in the “high risk” category ( 7 ) Financial transactions involving the person(s) considered in the “high risk” category ( 3 ) Unusually large cash transactions ( 11 ) Suspicious behaviors ( 5 ) Unusual use/exchange of cash ( 6 ) Refusals to show identification ( 10 ) Avoiding reporting obligations ( 4 ) Unusual account activities ( 9 ) Cutting large amount of transaction into pieces ( 13 ) Clear evidence of illegal activities linked with a transfer ( 12 ) Inconsistency between the declaration of the customer and documents ( 2 ) Other (Please specify) Industry/occupation of interest.

29


Q17. Are financial institutions obliged to comply with FATF recommendations in your country? ( ) Yes ( ) No ( ) Other (Please

specify).............................................................................

30

Assessment of anti-money launderingPart 4: International Cooperation

Q18. How would you rate your organization ability to cooperate and exchange financial information at international level?

( ) Very poor ( ) Poor ( ) Fair ( ) Good ( ) Very Good Q19. Is there any cooperation agreements or protocols among the local institutions to share financial

information and financial transfers and if it’s involved with money laundering? ( ) yes ( ) no ( ) other

31

Assessment of anti-money launderingPart 5: Education and Awareness

Q.20 In your country, do you give the role of citizen participation in fighting money laundering as following this table? (If your country gives the role, please checks have)

The role of citizen participation in fighting money laundering

Have None

20.1 Promoting public sector transparency and accountability and citizen participation.

20.2 Engaging civil society in anti-money laundering efforts, for example, to invite the civil society organizations (CSOs) in formulation of anti-money laundering policy , research funding about anti-money laundering, dissemination of knowledge, etc.

20.3 Complaint system/ Whistle Blower, and Denunciation: Receiving reports and complaints on money laundering from citizen.

32


Q21. How do you think about the punishment of money laundering incidents? ( ) The penalties are too severe ( ) The penalties are appropriate ( ) The penalties are too light ( ) Other (Please specify) Q22. In your opinion, which of the following factors inhibit the result of the fight against money

laundering? ( ) Money laundering criminals are not severely punished ( ) The collusion between enforcement officers and money

laundering criminal ( ) Leader of anti-money laundering agencies do not determine

on doing his duty ( ) Limitation of citizen’s knowledge about money laundering

criminal ( ) Lack of competent and experienced staff to handle money

laundering cases ( ) Lack of capacity and financial resources of anti money laundering

agencies ( ) Other (Please specify) Australia is not in a position to answer this question.

33


Q23. Does your country provide anti- money laundering educational/training programs for the followings? (Please check the relevant one[s])

( ) Public officials ( ) At schools ( ) General public ( ) NGOs ( ) Financial institutions (banks etc.) ( ) Business associations and private companies ( ) Media ( ) Other (Please

specify)...................................................................... Q24. Do you think that the controlling systems are the keystone and deterrent for fighting

against money laundering? ( ) yes ( ) no ( ) other

34


Q25. Are there any high institutions providing training workshops for the employees of controlling agencies about methods to detect money laundering?

( ) yes ( ) no ( ) other Q26. How do you comment on the result of the current fight against-money laundering? ( ) Have had positive impact, contributed to prevent money

laundering ( ) Have not had evident impact nowadays but will have in the future ( ) Not effective

35

Further information

Web: www.anao.gov.auAddress: GPO Box 707, Canberra ACT

2601 Australia

Email: [email protected]: 61 (0)2 6203 7436

http://www.anao.gov.au/

mailto:[email protected]

1 10 th ASOSAI Research Project Australian National Audit Office (ANAO) 28-30 August 2013 Dr Thomas...

Documents

Transcript of 1 10 th ASOSAI Research Project Australian National Audit Office (ANAO) 28-30 August 2013 Dr Thomas...