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2. Preface This phase of the project aims to develop ideas about the role of SAIs in the detection of corruption and money laundering. We have selected five respondents to answer the corruption questionnaire and five other to answer money laundering questionnaire, all of them are employees of FBSA. Also we have drawn conclusions according to the respondents answer.

3. bestpowerpointtemplates.com The table below shows the details of the selected respondents: Anti-money laundering respondent NameDesignationAcademic degree Salah nooriDirector GeneralLegal accountant Muhsin kata’aDirector GeneralLegal accountant Wathib toma oraha Director General assistant Legal accountant Khamel khadum rashad Senior cheif of audit team Legal accountant Najlaa sabri Abeer abdulilaah Senior director legal Legal Statistics Anti-corruption respondent NameDesignationAcademic degree Saeed mohammed salman Director GeneralLegal accountant Salah nooriDirector GeneralLegal accountant Entisaar fadheel fatoohi Director GeneralLegal accountant Farooq tobiaDirector GeneralLegal accountant Sabah hasan khalafDirector GeneralLegal accountant

4. bestpowerpointtemplates.com EVALUATION OF THE ROLE OF AUDIT TO DETECT MONEY LAUNDERING Q2. Does your SAI have its own “anti-money laundering strategy? Rate Yesteam have been assigned to follow up FBSA activities 120% Coordination with anti corruption joint council 360% no120% Q1. Does your Constitution, law or regulation dealing with your SAI contain specific articles about its roles and responsibilities on the prevention and detection of money laundering? 4 respondent of 5 answers “yes” (Money laundering act NO. 93 of 2004, central bank of Iraq law number 56 and Iraqi bank law number 94). Q3. Does detecting money laundering already embedded in the regular audit services? Rate Yes, it is an audit focus of the audit services being rendered by our SAI 360% Yes, but merely incidental to the audit services being rendered and not an audit focus 120% No, not a concern of our SAI but by the anti- corruption agencies 120%

5. bestpowerpointtemplates.com EVALUATION OF THE ROLE OF AUDIT TO DETECT MONEY LAUNDERING Q4. Are there special departments, offices or units within your SAI Rate No, all departments, offices or units conducting audit are mandated to prevent, detect and investigate money laundering 220% No, our SAI’s duties are merely confined in the evaluation of internal control system and providing recommendations for improvements 260% No, our SAI’s duties are merely confined in the evaluation of internal control system and providing recommendations for improvements 120% Q5. If there are special departments, offices or units within your SAI which are responsible for combating money laundering Rate 5 answer was “none”100% Q6 How would you describe the approaches of your SAIRate Reactive approach based only on complaints and referrals received120% Both proactive and reactive240% 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 240%

6. bestpowerpointtemplates.com EVALUATION OF THE ROLE OF AUDIT TO DETECT MONEY LAUNDERING 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 Rate The red flags will be referred by the SAI to the anti- money laundering agency 480% The red flags will not be pursued but will be reported to management as internal control weaknesses 360% Q8. Does your SAI have available facilities or mechanism to promote and intensify detection of money laundering? Rate Citizens help desk that caters money laundering complaints in whatever form 360% Legal and financial assistance for auditors, witnesses and whistle blowers 120% Anti-money laundering researches 240% Promulgation of relevant accounting and auditing rules and regulations 360% Declaration of assets and liabilities of public officials 120% Governing Code of Ethics for Government Accountants and Auditors 5100% Updated publication of audit reports through the SAI’s website 120%

7. bestpowerpointtemplates.com EVALUATION OF THE ROLE OF AUDIT TO DETECT MONEY LAUNDERING Q9. Dose 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? Rate No answer 240% None of the above 240% Others (please specify)This mandate limited to central bank of Iraq with other banks and financial institutions 20% Q10. Does your SAI have a specific manual or guideline on anti-money laundering Rate Yes / *Audit to prevent corruption in government institutions *Good governance in public assets *The role of control agencies in the fight against money laundering 240% No 120% No answer2 40%

8. bestpowerpointtemplates.com EVALUATION OF THE ROLE OF AUDIT TO DETECT MONEY LAUNDERING Q11. Does your SAI have adequate number of audit personnel that have specific skills…… Rate Very few personnel have adequate training 480% Audit personnel have no skills 120% Q12. Does your SAI provide regular trainings to auditors about anti-money laundering in accordance with an annual training program…… Rate Yes 5100% No/ Q13. How does your SAI report any encountered and/or detected money laundering incidents? Rate Our SAI issues a special audit report specifying the detected money laundering incidents, the pecuniary loss suffered by the government,….. 240% Our SAI does not issue a special audit report but the money laundering incidents encountered and/or detected will be incorporated in the regular 360% Other (Please specify)120%

9. bestpowerpointtemplates.com EVALUATION OF THE ROLE OF AUDIT TO DETECT MONEY LAUNDERING Q14. To which parties does your SAI submit the audit report containing findings….. Rate Entity’s management 360% Executive body 120% Law Enforcement Agency 360% Others (please specify) 1/ Parliament/ Inspector general 20% Q15. What legal actions, if any, can your SAI initiate against the perpetrators….. Rate Criminal prosecution 120% Civil suits for recovery of the government funds 240% Administrative sanctions 120% Our SAI’s role is purely recommendatory in nature 360% Others (please specify)Inform inspector general office and commission of integrity 20%

10. bestpowerpointtemplates.com EVALUATION OF THE ROLE OF AUDIT TO DETECT MONEY LAUNDERING Q16. In what field of the anti-money laundering efforts of your country does your SAI contributes best? Rank Preventive actions by providing recommendations 4 respondents chose only this option & only one rank this option as “1” Detective actions through the conduct of investigations and timely reporting of the audit results to the Prosecution Department 3 Punitive measures by implementing criminal, civil and administrative/disciplinary sanctions 2 Q17. How would you rate the performance of your SAI in combating money laundering Rate Fair 120% Good 480% Q18. What methods, if any, do your SAI use to obtain objective information Rate Third-party satisfaction surveys 220% In-house research and studies 280% Others (please specify) 2/ Peer review questionnaire of money laundering and corruption and a number of assignments with INTOSAI and ARABOSAI.

11. bestpowerpointtemplates.com EVALUATION OF THE ROLE OF AUDIT TO DETECT MONEY LAUNDERING Q19. Do the relevant laws, rules and regulations authorize your SAI to have full access to bank records of government officials……… Rate Yes5 100% Q20. Which of the following factors do you think hampers your SAI’s role……… Rate Corrupt people are not severely punished 4 80% Collusion between law enforcers and corrupt people 2 40% Authorized officials lack commitment 2 40% Some superiors cover up for their subordinates 4 80% Fear of retaliation and victimization 2 40% Lack of competent and experienced staff to handle money laundering cases 2 40% Q21What is necessary course of action to improve the role of your SAI in the fight against money laundering? Rate A change in the laws and regulations to ensure that tour SAI has the sufficient mandate 4 80% Reorganization of the SAI to devote necessary resources 1 20% Need for professional training to improve the skills and expertise of auditors…… 5 100% Need for professional training to awareness of auditors for anti-money laundering 4 80%

12. bestpowerpointtemplates.com EVALUATION OF THE ROLE OF AUDIT TO DETECT MONEY LAUNDERING Q22. Does your SAI have exchange of information and experience with other SAIsRate Yes If yes, please elaborate: 3 / Commission of integrity, inspector general offices and anti corruption joint council 60% No answer 2 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? Rate Yes If yes, please elaborate: 4/ money laundering law, FBSA’S law, COI’s law and central bank law are joint instruments designated to fight against corruption and money laundering 80% No answer 1 20% 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? Rate Yes (please specify) 5 100%

13. bestpowerpointtemplates.com Conclusions of money laundering questionnaire We have reached a number of conclusions related to the money laundering questionnaire, we enlist it as following: 1. Our SAI’s law does not contain specific articles about its roles and responsibilities on the prevention and detection of money laundering, as well as no anti-money laundering strategy has been developed within our SAI and in case of emergence of indicators, our SAI will conduct fundamental tests in this regard. 2. Our SAI approach in the detection and investigation of money laundering is proactive and reactive through its regular audit and referral of complaints received. Upon discovery of red flags or symptoms of money laundering during a regular audit, our SAI will conduct the following: Red flags will be referred by the SAI to the inspector general concerned to conduct investigation and inform the Commission of Integrity with investigation’s results. In case of inadequacy of the investigation conducted by Inspector General, our SAI will forward that case to Commission of Integrity to take actions and refer cases to affiliated courts in case of proving these accusations.

14. bestpowerpointtemplates.com As well as there are a number of mechanisms to promote and intensify detection of money laundering, we include it as following: Citizens help desk Promulgation of relevant accounting and auditing rules and regulations Governing Code of Ethics for Government Accountants and Auditors In addition to that, few personnel have adequate training in the detection and investigation of money laundering. Furthermore, our SAI is keen to engage his employees in training programs and workshops, especially on the topics of anti-money laundering to ensure the knowledge and experience needed in this area. Our SAI issues a special audit report, specifying the detected money laundering incidents and the persons responsible/liable and the laws and rules violated to be submitted to Commission of Integrity, auditees and inspector general with recommendations to take legal actions against violators.

15. bestpowerpointtemplates.com Our SAI efforts are 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. Factors that hamper our SAI’s role in the fight against money laundering are represented by corrupt people who not severely punished and the cover up subordinates by their superiors. There is close cooperation between our SAI and anti-corruption agencies reflected by his membership in the Anti-Corruption council and Central Bank of Iraq's Monetary Laundering Reporting Office.

16. bestpowerpointtemplates.com Vestibulum lacinia arcu eget nulla. Class aptent taciti sociosqu ad litora torquent per conubia nostra, per inceptos himenaeos. Morbi lectus risus, iaculis vel, suscipit quis, luctus non, massa. Fusce ac turpis quis ligula lacinia aliquet. MauQuisque volutpat condimentum velit. Class aptent taciti sociosqu ad. EVALUATION OF THE ROLE OF AUDIT TO DETECT CORRUPTION Q1. How would you describe the legal status and existence of your (SAI)?Rate Established by virtue of the Constitution and enjoys a permanent legal status 5 100% Q2. organizational structure of your SAI?Rate 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 5 100% Q3. Audit Committee/Board or Head of your SAI enjoy a fixed term………..Rate Yes, they have a fixed term under the Constitution or law 5 100% Q4. the independence or relationship of your SAI with the other branches of the government? Rate Independent of the executive, legislative and judicial departments of the state 5 100%

17. bestpowerpointtemplates.com Vestibulum lacinia arcu eget nulla. Class aptent taciti sociosqu ad litora torquent per conubia nostra, per inceptos himenaeos. Morbi lectus risus, iaculis vel, suscipit quis, luctus non, massa. Fusce ac turpis quis ligula lacinia aliquet. MauQuisque volutpat condimentum velit. Class aptent taciti sociosqu ad. EVALUATION OF THE ROLE OF AUDIT TO DETECT CORRUPTION Q5. Does your SAI enjoy fiscal autonomy or financial independence in its operation?Rate 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 1 100% 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 3 Others (please specify)Our SAI budget relies on certain expenditures and revenues within the general budget of the state, and our Comptroller General has the power of the minister of finance with regard to resources allocations Q6. Over what entities does your SAI have legal mandate and authority to audit?Rate Central or national government agencies, bureaus, offices, instrumentalities and local government units at all levels 5 100% State-owned and controlled corporations, universities, colleges and enterprises 4 80% Private entities and non-governmental organizations receiving loans, subsidy or grants from the state 4 80% Social undertakings that enjoys financial support from the state 3 60%

18. bestpowerpointtemplates.com Morbi lectus risus, iaculis vel, suscipit quis, luctus non, massa. Fusce ac turpis quis ligula lacinia aliquet. MauQuisque volutpat condimentum velit. Class aptent taciti sociosqu ad. EVALUATION OF THE ROLE OF AUDIT TO DETECT CORRUPTION Q7. What types of audit services does your SAI render?Rate Performance Audit 5 100% Compliance Audit/Regularity Audit 4 80% Financial Audit 5 100% Environmental Audit 5 100% Economic Accountability Audit 1 20% Others (please specify)Legality audit Q8. Does your Constitution, law contain specific articles about its roles and responsibilities on anti-corruption? Rate If yes, please summarize them briefly2 answer/ According to article 16 of the FBSA’s law no. 31, The Board must report to the General Prosecution, Commission of Integrity, or the relevant investigative authorities, each by its jurisdiction, on every financial irregularity detected if it was recognized as an offence. 40% No 2 40% No answer1

19. bestpowerpointtemplates.com Morbi lectus risus, iaculis vel, suscipit quis, luctus non, massa. Fusce ac turpis quis ligula lacinia aliquet. MauQuisque volutpat condimentum velit. Class aptent taciti sociosqu ad. EVALUATION OF THE ROLE OF AUDIT TO DETECT CORRUPTION Q9. Does your SAI have its own “anti-corruption strategy”Rate Yes (please summarize the goals and actions)2 answers/ FBSA is a key partner in the fight against corruption and work within the national strategy to combat corruption, furthermore he is also an active member in the anti-corruption Joint Council, which has formed by the Council of Ministers 40% No1 No answer2 Q10. Does the Strategic Plan of your SAI contain strategic goals and action concerning fight against corruption? Rate Yes (please summarize the goals and actions)2 answers/ Helping, assisting and working with anti corruption agencies and joining activities and assignments of the national strategy and UNCAC 40% No240% No answer1 Q11. Does detecting corruption already embedded in the regular audit services that your SAI has been performing? Rate Yes, it is an audit focus of the audit services being rendered by our SAI 5100%

20. bestpowerpointtemplates.com Morbi lectus risus, iaculis vel, suscipit quis, luctus non, massa. Fusce ac turpis quis ligula lacinia aliquet. MauQuisque volutpat condimentum velit. Class aptent taciti sociosqu ad. EVALUATION OF THE ROLE OF AUDIT TO DETECT CORRUPTION Q12. Are there special departments, offices or units within your SAI which have been assigned specific functions and/or powers in the prevention, Rate If yes, please specify the name of the departments, offices or units 4 answers/ (Cross-audit department Legal department has the mandate to investigate and refer cases to relevant departments or offices ) 80% No, all departments, offices or units conducting audit are mandated to prevent, detect and investigate corrupt activities and transactions 120% Q13. how long such departments, offices or units have been in place?Rate More than 20 years 1 20% 10-20 years 1 20% None 2 40% No answer1 20% Q14. Does your SAI have adequate number of audit personnel that have specific skills in the detection of corrupt activities Rate Yes (estimated number of personnel with special training/skills) 3 answers/ All departments and offices have sufficient number of skilled staff 300 employees 60% Very few personnel have adequate training in combating corruption 2 40% No answers1 20%

21. bestpowerpointtemplates.com Morbi lectus risus, iaculis vel, suscipit quis, luctus non, massa. Fusce ac turpis quis ligula lacinia aliquet. MauQuisque volutpat condimentum velit. Class aptent taciti sociosqu ad. EVALUATION OF THE ROLE OF AUDIT TO DETECT CORRUPTION Q15. Does your SAI provide regular trainings to auditorsRate Yes (please enumerate the special trainings) 5 100% Q16. Does your SAI have a specific manual or guidelineRate If yes, please specify the title of the manual 2 ( Financial audit guide ) 40% No 1 20% No answer2 40% Q17. How would you describe the approaches of your SAIRate Proactive through a risk based audit approach 4 80% Reactive approach based only on complaints and referrals received 1 20% Both proactive and reactive 2 40% Limited only to detecting red flags or symptoms of corruption which will be referred 3 60%

22. bestpowerpointtemplates.com Morbi lectus risus, iaculis vel, suscipit quis, luctus non, massa. Fusce ac turpis quis ligula lacinia aliquet. MauQuisque volutpat condimentum velit. Class aptent taciti sociosqu ad. EVALUATION OF THE ROLE OF AUDIT TO DETECT CORRUPTION Q18. Upon discovery of red flags, what are the available courses of action for your SAI?Rate will conduct a full blown investigation 1 20% will be referred to the special department, office or unit of the SAI for the conduct of a full blown investigation 2 40% will be referred by the SAI to the anti- corruption agency 4 80% Q19. Dose your SAI have available facilities or mechanism to promote and intensify prevention and detection of corrupt activities Rate Hotline 1 20% Corruption alert section in the SAI website 1 20% Citizens help desk 2 40% Anti-corruption researches 3 60% Promulgation of accounting and auditing rules and regulations 3 60% Declaration of assets of public officials 1 20% Governing Code of Ethics 4 80% Public Information Office 3 60% Updated publication of audit reports through the SAI’s website 4 80%

23. bestpowerpointtemplates.com Morbi lectus risus, iaculis vel, suscipit quis, luctus non, massa. Fusce ac turpis quis ligula lacinia aliquet. MauQuisque volutpat condimentum velit. Class aptent taciti sociosqu ad. EVALUATION OF THE ROLE OF AUDIT TO DETECT CORRUPTION Q20. Does your SAI have sufficient audit mandate to detect relevant cases of the following types of corruption? Rate Fraud 1 20% Criminal breach of trust 2 40% Illegal gratuities 1 20% Asset misappropriation 2 40% Embezzlement 2 40% Forgery 1 20% Kickback 1 20% All types of Illegal activities in public procurement procedures 1 20% Others All the mentioned cases we address it and refer it to relevant agencies Q21. which of the audit services are most instrumental in the detection and prevention of corruption in your country based on SAI’s experience? Rate Compliance Audit/Regularity Audit 4 80% Performance Audit 4 80% Risk-based audit 1 20% Economic Accountability Audit 2 40% Contractors audit 1 20% Environmental audit 1 20% Specialized audit 1 20%

24. bestpowerpointtemplates.com Morbi lectus risus, iaculis vel, suscipit quis, luctus non, massa. Fusce ac turpis quis ligula lacinia aliquet. MauQuisque volutpat condimentum velit. Class aptent taciti sociosqu ad. EVALUATION OF THE ROLE OF AUDIT TO DETECT CORRUPTION Q22. What audit tools and techniques does your SAI perform to detect corrupt activitiesRate Financial statements audit 4 80% Risk analysis 3 60% Cross-audit 1 20% Evaluation of the internal audit system 1 20% Q23. please discuss briefly the most high profile corruption case that it uncovered……Rate subcontractors 2 40% Money laundering 1 20% Nepotism 1 20% Bribery 1 20% Abuse of position 1 20% Q24. How does your SAI report any encountered and/or detected corrupt activitiesRate 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. 5 80%

25. bestpowerpointtemplates.com Morbi lectus risus, iaculis vel, suscipit quis, luctus non, massa. Fusce ac turpis quis ligula lacinia aliquet. MauQuisque volutpat condimentum velit. Class aptent taciti sociosqu ad. EVALUATION OF THE ROLE OF AUDIT TO DETECT CORRUPTION Q25. To which parties does your SAI submit the audit reportRate Entity’s management 4 80% Legislative body 4 80% Executive body 3 60% Law Enforcement Agency 2 40% Others (please specify) 2/ Inspector’s general offices, commission of integrity 40% Q26. What legal actions, if any, can your SAI initiate against the perpetrators of corrupt activities Rate Criminal prosecution 1 80% Civil suits for recovery of the government funds 2 80% Administrative sanctions 3 60% Our SAI’s role is purely recommendatory in nature 1 40% Q27. What mechanism does your SAI adopt to ensure that the audit findings and recommendations contained in your audit reports are properly acted Rate according audit goals and depending on cases referred to audit 1 20% refer some cases to Commission of Integrity 1 20% Follow-up office 1 20%

26. bestpowerpointtemplates.com Morbi lectus risus, iaculis vel, suscipit quis, luctus non, massa. Fusce ac turpis quis ligula lacinia aliquet. MauQuisque volutpat condimentum velit. Class aptent taciti sociosqu ad. EVALUATION OF THE ROLE OF AUDIT TO DETECT CORRUPTION Q28. In what field of the anti-corruption efforts of your country does your SAI contribute best? Rate Preventive actions 5 100% Detective actions 4 80% Q29 How would you rate the performance of your SAI in combating corruption?Rate Good 4 80% Very Good 1 20% Q30. What methods do your SAI use to obtain objective informationRate In-house research and studies 4 80% Others (please specify) 1 20% None 1 20% Q31. Has your SAI implemented a self-integrity assessment such as the “IntoSAINT Methodology” Rate Yes 2 40% No 1 20% No answer 2 40%

27. bestpowerpointtemplates.com Morbi lectus risus, iaculis vel, suscipit quis, luctus non, massa. Fusce ac turpis quis ligula lacinia aliquet. MauQuisque volutpat condimentum velit. Class aptent taciti sociosqu ad. EVALUATION OF THE ROLE OF AUDIT TO DETECT 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? Rate Response to integrity violations 1 20% Recruitment and selection 1 20% Administrative organization and internal control 2 40% Integrity awareness 3 60% SAI legal framework 1 20% None 1 20% 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? Rate Yes (please elaborate) 1/ The SAI should have a special department devoted to combat corruption 20% None 4 80% Q34. Which of the following factors do you think hampers your SAI’s roleRate Corrupt people are not severely punished 4 80% Collusion between law enforcers and corrupt people 1 20% Authorized officials lack commitment 2 40% Some superiors cover up for their subordinates 3 60% Fear of retaliation and victimization 2 40% People’s and media’s participation not mobilized well 1 20% Lack of competent and experienced staff to handle corruption cases 1 20%

28. bestpowerpointtemplates.com Morbi lectus risus, iaculis vel, suscipit quis, luctus non, massa. Fusce ac turpis quis ligula lacinia aliquet. MauQuisque volutpat condimentum velit. Class aptent taciti sociosqu ad. EVALUATION OF THE ROLE OF AUDIT TO DETECT CORRUPTION Q35. Do the relevant laws, rules and regulations guarantee those conducting fraud/forensic audits the rights to the following? Rate Immunity from harassment cases 2 40% Legal and financial assistance to auditors acting as witnesses 2 40% Power to issue compulsory processes 3 60% Access to government offices’ accounting records, financial statements, contracts and other legal instruments 4 80% Q36. Good governance is the best antidote to fraud and corruption. Holding training programs Holding conferences audit plans good coordination and cooperation between the three control agencies (FBSA, COI, IGO’s) Q37. Has your SAI ever cooperated with foreign counterpartsRate Yes 3 60% No 1 20% No answer 1 20% Q38. Are there legal instruments in your country that provides for a joint undertakingRate Yes 2 40% No 2 40% No answer 1 20%

29. bestpowerpointtemplates.com Conclusions of Corruption questionnaire 1. Our SAI legal status and existence established by virtue of the Constitution and enjoys a permanent legal status; the head of our SAI enjoy a fixed term under the Constitution or law and Independent of the executive, legislative and judicial departments of the state. Our SAI’s yearly budget undergoes the scrutiny and review process of the Budget Department and the Parliament and the proposed budget could be reduced or increased by them. All state departments concerned with financing and collecting resources subject to be audited by our SAI. Types of audit services our SAI render is performance audit, financial audit, compliance audit, environment audit and legality audit.

30. bestpowerpointtemplates.com 2. FBSA is one of the main pillars in the fight against corruption and his work in accordance with goals of the anti-corruption strategy and detecting corruption already embedded in the regular audit services that our SAI has been performing. Our SAI has adequate number of audit personnel that have specific skills in the detection of corrupt activities, but that number is considered moderate as compared with the total staff number. Therefore, we try to involve more personnel into training program to improve and raise this ratio. The methods of our SAI in detecting corrupt activities are a proactive approach with the possibility of using reactive approach based only on referral complaints received. FBSA have its mechanism to promote and intensify prevention and detection of corrupt activities through: Promulgation of accounting and auditing rules and regulations Governing Code of Ethics for Government Accountants and Auditors Updated publication of audit reports through the SAI’s website All forms of corruption are subject of scrutiny by FBSA which has authority in such cases.

31. bestpowerpointtemplates.com Our SAI will submit audit report containing findings and recommendations on corrupt activities to Entity’s management, Legislative body, Commission of integrity and Inspector’s general offices to conduct the required investigation. 3. Our SAI efforts are Preventive actions and we can rate its performance as good in the field of combating corruption. 4. Corrupt people are not severely punished and some superiors cover up for their subordinates is the main obstacles that our SAI facing 5. Good governance is the best antidote to fraud and corruption that’s through holding conferences and programs to help identify this phenomenon and its negative impact on society, also to find appropriate ways to reduce its effect by developing mechanisms of cooperation between state agencies and citizens.

32. bestpowerpointtemplates.com Thank you for your attention