Appendix

1. Agenda of the 4th meeting of the 10th Research Project of ASOSAI2. Part IV questionnaires3. Draft Report On part IV (SAI Philippines)4. Drafted Research Template for Part IV(SAI Philippines)5. Participants of the 4th meeting of the 10th ASOSAI Research Project

Appendix 1: Agenda of the 4th meeting of the 10th Research Project of ASOSAI

Appendix 2: Part IV questionnaires

Questionnaire: Evaluation of the Role of Audit to Detect Corruption

Fraud and corruption issues can take many forms and pose serious risks to the public sector that cannot be ignored. The potential damage extends well beyond financial losses, and the threats to organizational integrity are a constant challenge for public sector management.This questionnaire is designed to collect data on the role of audit to prevent and detect corruption. The questionnaire is divided into five (5) parts: Part I - Legal Status, Structure and Mandate of SAI; Part II – Role of SAI in the Prevention and Detection of Corruption; Part III – Assessment of SAI’s Performance and Integrity; Part IV – Audit Limitations; and Part V – Cooperation among SAIs and Anti-Corruption Agencies (ACAs). Your contribution is of essential importance as your views will be used, analyzed, summarized and reflected in our 10th ASOSAI’s research project which aims to improve the audit capability of Supreme Audit Institutions to prevent and detect corruption in a comprehensive way and play a vital role in anti-corruption.Instruction: The questions below are designed in a combination of open-ended, closed-ended and written form. Respondent/s can provide appropriate answers based on their expert judgment, view or opinion.

Information Of Respondent

Country:

Office / Organization / Institution :

Address :

Name : (*)

Designation : (*)

Phone : (*)

Email : (*)

(*) optiona

EVALUATION OF THE ROLE OF AUDIT TO DETECT CORRUPTION

PART I: LEGAL STATUS, STRUCTURE AND MANDATE OF SAI

Q1. How would you describe the legal status and existence of your Supreme Audit Institution (SAI)?( ) Established by virtue of the Constitution and enjoys a permanent legal status( ) Established through a law and its existence depends on the pleasure of the Parliament

or Congress( ) Established pursuant to a Presidential proclamation or executive order and SAI’s

existence depends on the pleasure of the President or Prime Minister( ) Others (please specify) ………………………………………………………………

Q2. How would you describe the organizational structure of your SAI? ( ) Westminster model, also known as the Anglo-Saxon or Parliamentary model where

the Office of the Auditor General is an independent body that reports to the Parliament

( ) Judicial or Napoleonic model where the SAI functions like an audit court under the judiciary which is independent of the executive and legislative departments

( ) Board or Collegiate model where the audit board is composed of an audit commission which functions as the decision making body

( ) Others (please specify) …………………………………………………Q3. Do the members of the Audit Committee/Board or Head of your SAI enjoy a fixed term

so as to isolate them from the influence politics?

( ) Yes, they have a fixed term under the Constitution or law( ) No, their term of office depends on the pleasure of the Parliament or Congress which

appointed them ( ) No, their term of office depends on the pleasure of the President or Prime Minister

but they could only be removed for legal and valid reasons( ) No, their term of office depend on the pleasure of the appointing authority and they

can be removed anytime with or without valid reasons( ) Others (please explain) …………………………………………Q4. How would you describe the independence or relationship of your SAI with the other

branches of the government?

( ) Independent of the executive, legislative and judicial departments of the state( ) Under supervision or control of the executive department( ) Under supervision or control of the legislature( ) Under supervision or control of the judiciary

( ) Others (please specify) ……………………………………Q5. Does your SAI enjoy fiscal autonomy or financial independence in its operation?

( ) Yes, our SAI’s budget is subject to automatic release based on a fixed percentage of the annual state budget which cannot be diminished or reduced by the Parliament

or Congress( ) No, our SAI’s yearly budget undergoes the scrutiny and review process of the

Budget Department and the Parliament/Congress and the proposed budget could be reduced or increased by them

( ) Others (please specify) …………………………………

Q6. Over what entities does your SAI have legal mandate and authority to audit?

( ) Central or national government agencies, bureaus, offices, instrumentalities and local government units at all levels

( ) State-owned and controlled corporations, universities, colleges and enterprises( ) Privately-owned public utilities company ( ) Private entities and non-governmental organizations receiving loans, subsidy or

grants from the state( ) Social undertakings that enjoys financial support from the state

( ) Others (please specify) ……………………………Q7. What types of audit services does your SAI render? Check all that applies.

( ) Fraud/Forensic Audit( ) Real Time or a priori audit( ) Performance Audit( ) Compliance Audit/Regularity Audit

( ) Financial Audit ( ) Environmental Audit ( ) Value for Money Audit ( ) IT Audit ( ) Economic Accountability Audit ( ) Others (please specify) ………………………

PART II - ROLE OF SAI IN THE PREVENTION AND DETECTION OF CORRUPTIONQ8. Does your Constitution, law or regulation creating and/or dealing with your SAI contain

specific articles about its roles and responsibilities on anti-corruption?( ) If yes, please summarize them briefly

…………………………………………………………………………………………………………………………………………

( ) No

Q9. Does your SAI have its own “anti-corruption strategy” implemented in accordance with

the national anti-corruption strategy?

( ) Yes (please summarize the goals and actions)

……………………………………………………………………………………………………………………………………….

( ) No Q10. Does the Strategic Plan of your SAI contain strategic goals and action concerning fight

against corruption?

( ) Yes (please summarize the goals and actions) … ( ) No Q11. Does detecting corruption already embedded in the regular audit services that your SAI

has been performing?

( ) Yes, it is an audit focus of the audit services being rendered by our SAI ( ) Yes, but merely incidental to the audit services being rendered and not an audit focus ( ) No, our SAI has a separate anti-corruption program or strategy ( ) No, not a concern of our SAI but by the anti-corruption agencies ( ) Others (please specify) ………………………………………………

Q12. Are there special departments, offices or units within your SAI which have been assigned specific functions and/or powers in the prevention, detection and investigation of corrupt activities and transactions in the government? ( ) If yes, please specify the name of the departments, offices or units …………………………….. ( ) No, all departments, offices or units conducting audit are mandated to prevent, detect

and investigate corrupt activities and transactions( ) No, our SAI does not deal with preventing, detecting and investigating corrupt

activities and transactions( ) No, our SAI’s duties are merely confined in the evaluation of internal control system

and providing recommendations for improvements

Q13. If there are special departments, offices or units within your SAI which are responsible for combating corruption, for how long such departments, offices or units have been in place?

( ) more than 20 years( ) 10-20 years

( ) 5-10 years( ) less than 5 years( ) None

Q14. Does your SAI have adequate number of audit personnel that have specific skills in the detection of corrupt activities and transactions in the government?( ) Yes (estimated number of personnel with special training/skills) ……………………………..( ) Very few personnel have adequate training in combating corruption( ) Audit personnel have no skills of detecting corrupt activities and transactions

Q15. Does your SAI provide regular trainings to auditors about anti-corruption or anti-fraud in accordance with an annual training program to ensure that auditors possess appropriate skills, knowledge, and abilities to identify and assess any potential irregularities?

( ) Yes (please enumerate the special trainings) …………………………………………………

( ) No

Q16. Does your SAI have a specific manual or guideline on anti-corruption or anti-fraud that helps auditors prevent and/or detect corrupt activities and transactions in the government? ( ) If yes, please specify the title of the manual ……………………………………………………………….( ) No

Q17. How would you describe the approaches of your SAI, if any, in detecting corrupt activities and transactions in the government?

( ) Proactive through a risk based audit approach aimed at detecting red flags or symptoms of corruption

( ) Reactive approach based only on complaints and referrals received ( ) Both proactive and reactive ( ) Limited only to detecting red flags or symptoms of corruption which will be

referred to the anti-corruption agency for the conduct of necessary investigation ( ) Neither proactive nor reactive as our SAI’s role is limited only to rendering opinion

on the fair presentation of financial statements of audited entities ( ) Others (please specify)

…………………………………………………………………………………………………

Q18. Upon discovery of red flags or symptoms of corruption during a regular audit, what are the available courses of action for your SAI? Check all that applies.

( ) The office or department which discovered the red flags will conduct a full blown investigation

( ) The red flags will be referred to the special department, office or unit of the SAI for the conduct of a full blown investigation

( ) The red flags will be referred by the SAI to the anti-corruption agency for the conduct of a full blown investigation

( ) The red flags will not be pursued but reported to management as internal control weaknesses with recommendations for improvement

( ) Others (please specify) ………………………………………………………………………………………………….. Q19. Does your SAI have available facilities or mechanism to promote and intensify

prevention and detection of corrupt activities and transactions in the government? Check all that applies. ( ) Hotline devoted solely to corruption complaints( ) Corruption alert section in the SAI website( ) Citizens help desk that caters corruption complaints in whatever form( ) Legal and financial assistance for auditors, witnesses and whistle blowers( ) Anti-corruption researches( ) Anti-corruption educational/training programs( ) Citizens Participatory Audit Program( ) Promulgation of accounting and auditing rules and regulations( ) Declaration of assets and liabilities of public officials( ) Governing Code of Ethics for Government Accountants and Auditors( ) Public Information Office with linkages to all sorts of media( ) Updated publication of audit reports through the SAI’s website( ) Others (please specify) …………………………………………………………………………………………………

Q20. Does your SAI have sufficient audit mandate, tools and techniques to detect relevant cases of the following types of corruption? Check all that applies.

( ) Abuse of position/power( ) Conflict of Interest

( ) Fraud( ) Bribery( ) Criminal breach of trust( ) Illegal gratuities( ) Extortion( ) Asset misappropriation

( ) Embezzlement ( ) Forgery( ) Influence peddling( ) Kickback( ) Nepotism

( ) All types of Illegal activities in public procurement procedures( ) Illegal activities related to financing of political parties or candidates in the national

and local elections( ) Online frauds or frauds using the computers

Q21. In relation to question no. 7, which of the audit services are most instrumental in the detection and prevention of corruption in your country based on SAI’s experience? Please list them down according rank.

( 1 ) ...........................................................................( 2 ) ………………………………………………………………………( 3 ) ………………………………………………………………………( 4 ) ………………………………………………………………………

( 5 ) ………………………………………………………………………

Q22. What audit tools and techniques, if any, does your SAI perform to detect corrupt activities and transactions in the government? Please list them down according to the order of effectiveness (examples: data mining, network analysis, risk analysis etc.)

( 1 ) ...........................................................................( 2 ) ………………………………………………………………………( 3 ) ………………………………………………………………………( 4 ) ………………………………………………………………………

( 5 ) ………………………………………………………………………

Q23. Based on your SAI’s experience, please discuss briefly the most high profile corruption case that it uncovered; and what are the best audit practices that led to its detection?

………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

Q24. How does your SAI report any encountered and/or detected corrupt activities and transactions in the government? ( ) Our SAI issues a special audit report specifying the audited corrupt activities and

transactions, the pecuniary loss suffered by the government, the persons responsible/liable and the laws and rules violated.

( ) Our SAI does not issue a special audit report but the corrupt activities and transactions encountered and/or detected will be incorporated in the regular audit report.

( ) Other (please elaborate)…………………………………………………………………………………………………

Q25. To which parties does your SAI submit the audit report containing findings on corrupt activities and transactions? (Please check all that applies)

( )Entity’s management( )Legislative body( )Executive body( )Law Enforcement Agency

( ) Others (please specify) ………………………………………………………………

Q26. What legal actions, if any, can your SAI initiate against the perpetrators of corrupt activities and transactions?

( ) Criminal prosecution( ) Civil forfeiture and seizure of the proceeds of corruption( ) Civil suits for recovery of the government funds and properties( ) Administrative sanctions( ) Our SAI’s role is purely recommendatory in nature( ) Others (please specify) …………………………………

Q27. What mechanism, if any, does your SAI adopt to ensure that the audit findings and recommendations contained in your audit reports are properly acted upon by the concerned body enumerated under question no. 21? Please elaborate your answer.

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PART III: ASSESSMENT OF SAI’s PERFORMANCE AND INTEGRITY IN THE PREVENTION AND DETECTION OF CORRUPTION

Q28. In what field of the anti-corruption efforts of your country does your SAI contribute best? Please rank them accordingly.( ) Preventive actions by providing recommendations to improve entity’s anti-corruption

and internal control system and sharing best practices and benchmarking information to assist decision-makers

( ) Detective actions through the conduct of fraud/forensic audits and timely reporting of the audit results to the Prosecution Department

( ) Punitive measures by implementing criminal, civil and administrative/disciplinary sanctions

( ) None of the above

Q29. How would you rate the performance of your SAI in combating corruption? Please explain the methodology used to gauge your performance and reasons for the rating.

( ) Very poor …………………………………( ) Poor ………………………………………( ) Fair ……………………………………( ) Good ………………………………( ) Very good ………………………………………………………

Q30. What methods, if any, do your SAI use to obtain objective information about the effectiveness of its anti-corruption policy and performance?

( ) Third-party satisfaction surveys( ) In-house research and studies( ) Others (please specify) ………………………………………………………………………………………………….( ) None

Q31. Has your SAI implemented a self-integrity assessment such as the “IntoSAINT Methodology” mentioned in the exposure draft of ISSAI 5700?

( ) Yes (please elaborate) ……………………………………….( ) No

PART IV: AUDIT LIMITATIONS IN THE PREVENTION AND DETECTION OF CORRUPTION

Q32. Which types of controls do not have a sufficient level of maturity to ensure the integrity and competence of your SAI in the field of anti-corruption?( ) Integrity legislation and regulations( ) Management attitude( ) Organizational culture( ) Professional SAI standards( ) Response to integrity violations( ) Recruitment and selection( ) Administrative organization and internal control( ) Integrity awareness

( ) SAI legal framework( ) Vulnerability / risk analysis( ) Audit and monitoring( ) Accountability( ) None

Q33. Do you think that there must be changes in the legal framework and organizational structure of your SAI to better address growing demand for anti-corruption activities? ( ) Yes, (please elaborate) …………… ………………………………………………………( ) None

Q34. Which of the following factors do you think hampers your SAI’s role in the fight against corruption? Please check all that applies.

( ) Corrupt people are not severely punished( ) Collusion between law enforcers and corrupt people( ) Authorized officials lack commitment( ) Some superiors cover up for their subordinates( ) Fear of retaliation and victimization( ) People’s and media’s participation not mobilized well ( ) Lack of competent and experienced staff to handle corruption cases( ) Lack of capacity and financial resources of SAI( ) Other (Please specify) …………………………………………………………

Q35. Do the relevant laws, rules and regulations guarantee those conducting fraud/forensic audits the rights to the following? (Check all that applies)

( ) Immunity from harassment cases( ) Insulation from political pressures ( ) Legal and financial assistance to auditors acting as witnesses in a corruption case( ) Power to issue compulsory processes to command submission of required

documents( ) Access to government offices’ accounting records, financial statements, contracts and

other legal instruments ( ) Investigatory and inquisitorial powers such as power to punish for contempt( ) Exemptions from the Secrecy of Bank Deposits law( ) Others (please specify) …………………………………………………

PART V: COOPERATION AMONG SAIs AND ANTI-CORRUPTION AGENCIES

Q36. Good governance is the best antidote to fraud and corruption. Please elaborate the role of your SAI towards creating awareness and promoting good governance among government

ministries or departments and agencies in your country.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................

Q37. Has your SAI ever cooperated with foreign counterparts in fighting corruption? If yes, please specify the projects, activities or subject matter.

( ) Yes ………………………………………………………………( ) No ( ) Other (Please elaborate) …………………………………………………

Q38. Are there legal instruments in your country that provides for a joint undertaking among your SAI and anti-corruption agencies relative to the prevention, detection, reporting and prosecution of corrupt activities and transactions in the government?

( ) Yes (please specify) …………………………………………………………………( ) No

Thank you for completing this survey.

Questionnaire: Evaluation of Role of Audit to Detect Money Laundering

Money laundering issues can take many forms and pose serious risks to the public sector that cannot be ignored. The potential damage extends well beyond financial losses, and the threats to organizational integrity are a constant challenge for public sector management.This questionnaire is designed to collect data on the role of audit to detect money laundering and is divided into five (5) parts: Part I – Organizational Structure and Mandate of SAI; Part II – Role of SAI to Detect Money Laundering; Part III – Assessment of SAI’s Performance and Integrity; Part IV – Audit Limitations; and Part V-Cooperation among SAI and Anti-Corruption Agencies (ACA). Your contribution is of essential importance as your views will be used, analyzed, summarized and reflected in our 10th ASOSAI’s research project which aims to improve the audit capability of Supreme Audit Institutions to detect corruption in a comprehensive way and play a vital role in anti-corruption. Instruction: The questions below are designed in a combination of open-ended, closed-ended and written form. Respondent/s can provide appropriate answers based on their expert judgment, view or opinion.

Information Of Respondent

Country:

Office / Organization / Institution :

Address :

Name : (*)

Designation : (*)

Phone : (*)

Email : (*)

(*) optional

EVALUATION OF THE ROLE OF AUDIT TO DETECT MONEY LAUNDERING

PART I: ORGANIZATIONAL STRUCTURE AND LEGAL MANDATE OF SAI

Q1. Does your Constitution, law or regulation creating and/or dealing with your SAI contain specific articles about its roles and responsibilities on the prevention and detection of money laundering?

( ) If yes, please summarize them briefly ………………………………

( ) No

Q2. Does your SAI have its own “anti-money laundering strategy” implemented in accordance with the national anti-corruption strategy?

( ) Yes (please summarize the goals and actions) …………………………..

( ) No

Q3. Does detecting money laundering already embedded in the regular audit services that your SAI has been performing?

( ) Yes, it is an audit focus of the audit services being rendered by our SAI ( ) Yes, but merely incidental to the audit services being rendered and not an audit focus

( ) No, our SAI has a separate anti-money laundering program or strategy( ) No, not a concern of our SAI but by the anti-corruption agencies

( ) Others (please specify) ……………………………………………………………

Q4. Are there special departments, offices or units within your SAI which have been assigned

specific functions and/or powers in the prevention, detection and investigation of money laundering? ( ) If yes, please specify the name of the departments, offices or units

……………………………………………………( ) No, all departments, offices or units conducting audit are mandated to prevent, detect

and investigate money laundering ( ) No, our SAI does not deal with preventing, detecting and investigating money

laundering ( ) No, our SAI’s duties are merely confined in the evaluation of internal control system

and providing recommendations for improvements

Q5. If there are special departments, offices or units within your SAI which are responsible for combating money laundering, for how long such departments, offices or units have been in place?

( ) more than 20 years ( ) 10-20 years

( ) 5-10 years ( ) less than 5 years ( ) None

PART II: ROLE OF SAI IN THE DETECTION AND INVESTIGATION OF MONEY LAUNDERING

Q6. How would you describe the approaches of your SAI, if any, in the detection and investigation of money laundering?

( ) Proactive through a risk based audit approach aimed at detecting red flags or symptoms of money laundering

( ) Reactive approach based only on complaints and referrals received( ) Both proactive and reactive( ) Limited only to detecting red flags or symptoms of money laundering which will be

referred to the anti-money laundering agency for the conduct of necessary investigation

( ) Neither proactive nor reactive as our SAI’s role is limited only to rendering opinion on the fair presentation of financial statements of audited entities

( ) Detecting or investigating money laundering activities is not included in the mandate of our SAI

( ) Others (please specify) ………………………………………Q7. Upon discovery of red flags or symptoms of money laundering during a regular audit,

what are the available courses of action for your SAI? Check all that applies.

( ) The office or department which discovered the red flags will conduct a full blown

investigation( ) The red flags will be referred to the special department, office or unit of the SAI for

the conduct of a full blown investigation( )The red flags will be referred by the SAI to the anti-money laundering agency for the

conduct of a full blown investigation( ) The red flags will not be pursued but will be reported to management as internal

control weaknesses with recommendations for improvement( ) Others (please specify) ………………………………………………………

Q8. Does your SAI have available facilities or mechanism to promote and intensify detection of money laundering? Check all that applies. ( ) Hotline devoted solely to money laundering complaints( ) Money laundering alert section in the SAI website( ) Citizens help desk that caters money laundering complaints in whatever form( ) Legal and financial assistance for auditors, witnesses and whistle blowers( ) Anti-money laundering researches( ) Anti-money laundering educational/training programs( ) Citizens Participatory Audit Program( ) Promulgation of relevant accounting and auditing rules and regulations( ) Declaration of assets and liabilities of public officials( ) Governing Code of Ethics for Government Accountants and Auditors( ) Public Information Office with linkages to all sorts of media( ) Updated publication of audit reports through the SAI’s website( ) Others (please specify) ………………………………………………………

Q9. Does your SAI have sufficient audit mandate, tools and techniques to detect money laundering which consists of three basic steps: Placement, Layering and Integration. With the current mandate, which of the three is most accessible to audit?( ) Placement( ) Layering( ) Integrating( ) None of the above( ) Other (Please specify) …………………………………………

Q10. Does your SAI have a specific manual or guideline on anti-money laundering that helps auditors prevent and/or detect and investigate money laundering incidents? ( ) If yes, please specify the title of the manual ……………………………

( ) No

Q11. Does your SAI have adequate number of audit personnel that have specific skills in the detection and investigation of money laundering?

( ) Yes (estimated number of personnel with special training/skills) ………………………………….( ) Very few personnel have adequate training in the detection and investigation of

money laundering

( ) Audit personnel have no skills of detecting money laundering

Q12. Does your SAI provide regular trainings to auditors about anti-money laundering in accordance with an annual training program to be sure that auditors possess appropriate skills, knowledge, and abilities to identify and assess any potential irregularities?

( ) Yes( ) No

Q13. How does your SAI report any encountered and/or detected money laundering incidents? ( ) Our SAI issues a special audit report specifying the detected money laundering

incidents, the pecuniary loss suffered by the government, the persons responsible/liable and the laws and rules violated.

( ) Our SAI does not issue a special audit report but the money laundering incidents encountered and/or detected will be incorporated in the regular audit report.

( ) Other (Please specify)…………………………………………

Q14. To which parties does your SAI submit the audit report containing findings on money laundering? (Please check all that applies)( ) Entity’s management( ) Legislative body( ) Executive body( ) Law Enforcement Agency

( ) Others (please specify) …………………………………………………Q15. What legal actions, if any, can your SAI initiate against the perpetrators of money

laundering?

( ) Criminal prosecution( ) Civil forfeiture and seizure of the proceeds of money laundering( ) Civil suits for recovery of the government funds and properties( ) Administrative sanctions( ) Our SAI’s role is purely recommendatory in nature

( ) Others (please specify) ………………………………………

PART III: ASSESSMENT OF SAI’s PERFORMANCE AND INTEGRITY IN THE DETECTION AND INVESTIGATION OF MONEY LAUNDERING

Q16. In what field of the anti-money laundering efforts of your country does your SAI contributes best? Please rank them accordingly.( ) Preventive actions by providing recommendations to improve entity’s anti-money

laundering and internal control system and sharing best practices and benchmarking information to assist decision-makers

( ) Detective actions through the conduct of investigations and timely reporting of the audit results to the Prosecution Department

( ) Punitive measures by implementing criminal, civil and administrative/disciplinary sanctions

( ) None of the above

Q17. How would you rate the performance of your SAI in combating money laundering? Please explain the methodology used to gauge your performance and the reasons for the rating?

( ) Very poor ………………………………………………………( ) Poor………………………………………………( ) Fair…………………………………………………………………( ) Good ………………………………………………………( ) Very good……………………………………………………( ) Money laundering is not included in the legal mandate of our SAI

Q18. What methods, if any, do your SAI use to obtain objective information about the effectiveness of its anti-money laundering policy and performance?

( ) Third-party satisfaction surveys( ) In-house research and studies( ) Others (please specify) …………………………………………………………( ) None

PART IV: AUDIT LIMITATIONS IN THE PREVENTION AND DETECTION OF CORRUPTION

Q19. Do the relevant laws, rules and regulations authorize your SAI to have full access to bank records of government officials and private individuals who has/had transactions with the government?

( ) Yes( ) No

Q20. Which of the following factors do you think hampers your SAI’s role in the fight against money laundering? Please check all that applies.

( ) Corrupt people are not severely punished( ) Collusion between law enforcers and corrupt people( ) Authorized officials lack commitment( ) Some superiors cover up for their subordinates( ) Fear of retaliation and victimization( ) People’s and media’s participation not mobilized well

( ) Lack of competent and experienced staff to handle money laundering cases( ) Lack of capacity and financial resources of SAI( ) Other (Please specify)………………………………………………………

Q21. What is necessary course of action to improve the role of your SAI in the fight against money laundering?

( ) A change in the laws and regulations to ensure that tour SAI has the sufficient mandate

( ) Reorganization of the SAI to devote necessary resources (auditor and budget) to the fight against money laundering

( ) Need for professional training to improve the skills and expertise of auditors to the fight against money laundering

( ) Need for professional training to awareness of auditors for anti-money laundering ( ) No action is needed since our SAI is a very active institution in the fight against

money laundering ( ) Other (Please specify) ……………………………………………………

PART V: COOPERATION AMONG SAIs AND ANTICORRUPTION AGENCIES

Q22. Does your SAI have exchange of information and experience with other SAIs towards enhancing the capabilities and methodology of audit in detecting money laundering? ( ) Yes

If yes, please elaborate: ………………………………………………………( ) No( ) Other (Please specify)…………………………………………………………

Q23. Are there legal instruments in your country that provides for a joint undertaking among your SAI and anti-corruption agencies relative to the prevention, detection, reporting and prosecution of money laundering?

( ) Yes (please specify) …………………………………………………… ( ) No

Q24. Does your SAI have any close cooperation and attachment of officers with other enforcement agencies to acquire investigative skill, knowledge and experience in the fight against money laundering?( ) Yes

Please elaborate: ……………………………………………( ) No( ) Other (Please specify) ……………………………………………………

Thank you for completing this survey.

Appendix 3: Draft report on part IV

AML Report - Part IV - Exposure draft.docx

Corruption Report - Part IV - Exposure Draft.docx

Appendix 4: Draft Research Template for Part IV

Template for selecting best practices: Part V Introduction of typical audit practices

This template is designed to select best practices of each SAI to anti-corruption and anti-money laundering. Your contribution is of essential importance as your views will be used, analyzed, summarized and reflected in our 10th ASOSAI’s research project which aims to improve the audit capability of Supreme Audit Institutions to detect corruption and money laundering in a comprehensive way and play a vital role in anti-corruption. Instruction: This template is consisted of four parts. The first part will be show basic information of each SAI. For the second to fourth part, they will be reflected three main roles of SAI to anti-corruption and anti-money laundering, i.e, preventive, detective, and reporting & following up roles. This template will be an area of free place to express your SAI in three roles. Respondents can provide appropriate answers based on their expert judgment, view or opinion. Information Of Respondent Country:Office / Organization / Institution :Address :

Name : (*)Designation : (*)Phone : (*)Email : (*)(*) optional

1. Basic InformationName of SAI : …………………………………………………………SAI Model: …………………………………………

Mandate which related to anti-corruption/anti-money laundering…………………………………………………………………………………………..…………………………………………………………………………………………..……………………………………………………………………………………………………Total Staff....................................................................................

2. Best Practices of Preventive Role in Anti-Corruption and Anti-Money LaunderingPlease identify the objectives of best practices of preventive role in anti-

corruption and anti-money laundering. Also please explain the benefit of these best practices. However, please give typical examples or case studies which showed your best practices of preventive role in anti-corruption and anti-money laundering. Furthermore, please clarify the lesson learned from typical study. Finally, please give the document link for reference.

2.1 Objectives of Best Practices of Preventive Role(a) Anti-Corruption

…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b) Anti-Money Laundering…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

2.2 Benefit of Best Practices of Preventive Role (a) Anti-Corruption…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b) Anti-Money Laundering…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

2.3 Typical Examples or Case Studies of Best practices in Preventive Role(a) Anti-Corruption

…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

Lesson Learned

(a-1) Pre-requisite (For example, what kind of information do you need in preventive role?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(a-2) Resource (For example, how much manpower was required in preventive role?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(a-3) Timeframe (For example, how long would does it take to implement?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(a-4) Outcome (For example, what kind of outcome could SAI expect to obtain?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(a-5) Risks (For example, what might go wrong way, how did you manage?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b) Anti-Money Laundering…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

Lesson Learned (b-1) Pre-requisite (For example, what kind of information do you need in

preventive role?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b-2) Resource (For example, how much manpower was required in preventive role?)…………………………………………………………………………………………..…………………………………………………………………………………………..

…………………………………………………………………………………………………….

(b-3) Timeframe (For example, how long would does it take to implement?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b-4) Outcome (For example, what kind of outcome could SAI expect to obtain?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b-5) Risks (For example, what might go wrong way, how did you manage?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

2.4 Linked Document(a) Anti-Corruption

…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b) Anti-Money Laundering…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….3. Best Practices of Detective Role in Anti-Corruption and Anti-Money Laundering

Please identify the objectives of best practices of detective role in anti-corruption and anti-money laundering. Also please explain the benefit of these best practices. However, please give typical examples or case studies which showed your best practices of detective role in anti-corruption and anti-money laundering. Furthermore, please clarify the lesson learned from typical study. Finally, please give the document link for reference.

3.1 Objectives of Best Practices of Detective Role(a) Anti-Corruption

…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b) Anti-Money Laundering…………………………………………………………………………………………..…………………………………………………………………………………………..

…………………………………………………………………………………………………….

3.2 Benefit of Best Practices of Detective Role (a) Anti-Corruption…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b) Anti-Money Laundering…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

3.3 Typical Examples or Case Studies of Best Practices in Detective Role(a) Anti-Corruption

…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

Lesson Learned (a-1) Pre-requisite (For example, what kind of information do you need in

detective role?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(a-2) Resource (For example, how much manpower was required in detective role?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(a-3) Timeframe (For example, how long would does it take to implement?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(a-4) Outcome (For example, what kind of outcome could SAI expect to obtain?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(a-5) Risks (For example, what might go wrong way, how did you manage?)

…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b) Anti-Money Laundering…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

Lesson Learned (b-1) Pre-requisite (For example, what kind of information do you need in

detective role?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b-2) Resource (For example, how much manpowered was employed in detective role?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b-3) Timeframe (For example, how long would does it take to implement?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b-4) Outcome (For example, what kind of outcome could SAI expect to obtain?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b-5) Risks (For example, what might go wrong way, how did you manage?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

3.4 Linked Document(a) Anti-Corruption

…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b) Anti-Money Laundering…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….4. Best Practices of Reporting and Following up Roles in Anti-Corruption and Anti-Money Laundering

Please identify the objectives of best practices of reporting and following up roles in anti-corruption and anti-money laundering. Also please explain the benefit of these best practices. However, please give typical examples or case studies which showed your best practices of reporting and following up role in anti-corruption and anti-money laundering. . Furthermore, please clarify the lesson learned from typical study. Finally, please give the document link for reference.

4.1 Objectives of Best Practices of Reporting and Following up Roles(a) Anti-Corruption

…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b) Anti-Money Laundering…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

4.2 Benefit of Best Practices of Reporting and Following up Roles (a) Anti-Corruption…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b) Anti-Money Laundering…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

4.3 Typical Examples or Case Studies of Best Practices in Reporting and Following up Role

(a) Anti-Corruption…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

Lesson Learned

(a-1) Pre-requisite (For example, what kind of information do you need in reporting and following up roles?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(a-2) Resource (For example, how much manpower was required in reporting and following up role?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(a-3) Timeframe (For example, how long would does it take to implement?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(a-4) Outcome (For example, what kind of outcome could SAI expect to obtain?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(a-5) Risks (For example, what might go wrong way, how did you manage?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b) Anti-Money Laundering…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

Lesson Learned (b-1) Pre-requisite (For example, what kind of information do you need in

reporting and following up roles?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b-2) Resource (For example, how much manpower was required in reporting and following up roles?)…………………………………………………………………………………………..…………………………………………………………………………………………..

…………………………………………………………………………………………………….

(b-3) Timeframe (For example, how long would does it take to implement?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b-4) Outcome (For example, what kind of outcome could SAI expect to obtain?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b-5) Risks (For example, what might go wrong way, how did you manage?)…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

4.4 Linked Document(a) Anti-Corruption

…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

(b) Anti-Money Laundering…………………………………………………………………………………………..…………………………………………………………………………………………..…………………………………………………………………………………………………….

Thank You for your answers*******************************

Appendix 5: Participants of the 4th meeting of the 10th ASOSAI Research ProjectNo SAI Name Email Office TEL. No.

1 Australia Dr. Tom Clarke Tom.Clarke@anao.gov.au 61 (0)2 6203 7436

2 China

Mr Wang Xiaosheng wangxiaosheng@audit.gov.cn 86-10-68301020

Ms. Li Min cnao@audit.gov.cn 86-10-68301923

Ms. Fan Anyu cnao@audit.gov.cn 86-10-68301457

3 Thailand Mr Sutthi Suntharanurak sutthisun@gmail.com / sutthi_s@oag.go.th 66-814818211

4 Malaysia Mr William Yapp Thou Kiong william@audit.gov.my 603-88899579

5 Turkey Mr Musa Kayrak musakayrak@sayistay.gov.tr 90-3122953604

6 IndiaMr P.K.Tiwari tiwariPK2@cag.gov.in or 91-532-2423522

Mr Kulwant Singh singhKulwant@cag.gov.in 91-011-23232581

7 Korea Mr. Shin Min Chul smc1126@korea.kr / heisminchul@gmail.com +82-10-3827-5696

8 Russia Ms Olga Terekhina terehina@ach.gov.ru or terekhina- 7(495)9861014

9 Philippines Alexander B. Juliano ab_juliano@yahoo.com 63-02-9319295

10Indonesia

Mr Iman Santoso iman.santoso@bpk.go.id or 62-21-2549000

Mrs. Oktarika Sandha oktarika.sandha@bpk.go.id +62-8161455870

11 Iran Mr Mahdi Rezaei mehmesh@gmail.com 98-9123620911

12 Iraq

Mr. Farouk A Hallem Taufik _ 96-47901930825

Mr. Ammar Subhi Kalaf ammar-subhi@hotmail.com 96-647801871240

Mr. Ayad Jasim Hammood seanbaghdad@yahoo.com 7902169613

Mrs. Ikram Abdulmajeed ikrama.majeed@yahoo.com _

Mr. Gassan Jawad Saleh ghassanalsadi@yahoo.com 96-47901719731