Initiation of Forensic Accounting Investigation of Public Sector Corruption (...Premier Publishers
The aim of this paper was to gain an understanding of the processes of the initiation of forensic accounting investigation from the perspective of experts in the Nigerian leading anti-corruption body, the Economic and Financial Crimes Commission (EFCC). This qualitative case study mode of enquiry finds four means as precursors to the forensic accounting investigation of PSC in EFCC. The use of media report, intelligent report, whistle blowing and petitions were identified as triggering the commission of forensic accounting investigation of PSC in EFCC. However, a cursory look at these processes revealed that EFCC is more reactive type of investigation organization rather than the proactive one. Hence, EFCC is recommended to strongly imbibe the proactive type of forensic accounting investigation of PSC.
Corruption could be an important obstacle to business in Pakistan, and firms ought to expect to frequently encounter felony or different corrupt practices. Corruption is rampant altogether sectors and establishments.
EliT Medical - complex solutions for your laboratory robertbul
EliT Medical (http://www.elitmedical.com/aboutus_en.html ) is a private Bulgarian company, established beginning of 2002.
We have in our product list a well-balanced portfolio of reagents and equipment, offering a complete solution for every clinical lab.
We offer to our customers and partners complex solutions and are focusing on providing problem-free and secure functioning of the customers’ lab.
EliT Medical is offering a complete consultancy services. Our team has a long market experience and the very good knowledge of the products in the diagnostics laboratory field. This is the base for us to provide our customers with decisions, that will help them organize their labs and activities in the most efficient, competitive and profitable way, will help them to offer their patients the most modern and effective diagnostics and fast and accurate results. We can help in the complete process –planning, establishing, equipping, organization and functioning of the diagnostic laboratory.
The products are of outstanding quality, manufactured by world-leading companies from Austria, Ireland, Japan, Poland, Switzerland, the USA etc.
We carefully chose and select our suppliers and partners, because for us the premium quality of the offered products and the satisfaction of our customers if the first priority in our everyday business.
Our company aim is to improve continuously the quality of our work at more competitive price levels. This, together with our already build relations and leading market position are the premises for the attractive prices and customers oriented policy, which we are able to offer.
Our portfolio includes a complex equipment, reagents and consumables for clinical laboratories in hospitals, laboratory-diagnostic units and private medical centers. We offer fully automated biochemical and clinical chemistry diagnostic systems; automated immunological analyzers; automatic 3-diff and 5-diff hematology instruments; automated systems for ion-selective analysis; semi-automatic and automatic instruments for coagulation; instruments and tests for POC and express diagnostics, etc., as well as high quality diagnostic reagents, quality test tubes for closed blood collection system, consumables, spare parts and full servicing for the installed equipment. Our clinical chemistry portfolio includes a full range of routine and sophisticated analyzers covering the complete range – from small – medium to high capacity instruments, also able to perform immunochemistry tests essential for accurate diagnosis. For haematology lab, we provide an innovative technology for the most popular 3-Diff and advanced 5-Diff systems supported by Swiss analyzers.
We also offer general lab equipment as centrifuges and microscopes from premium European producers.
You can be among our friends and partners!
NUtritional Supplement Use Among School Level Athlthes In Sri LankaBio-Inquirer
Research Done By Eashaan Dassanayaka - Diploma in Bio Medical Science
International Institute of Health Sciences Welisara Sri Lanka,
Supervised by Dr. Nishan Silva
Presented at Bio Inquirer research forum Sri lanka & International Health Conference 2016 Kings College London Strand.
Initiation of Forensic Accounting Investigation of Public Sector Corruption (...Premier Publishers
The aim of this paper was to gain an understanding of the processes of the initiation of forensic accounting investigation from the perspective of experts in the Nigerian leading anti-corruption body, the Economic and Financial Crimes Commission (EFCC). This qualitative case study mode of enquiry finds four means as precursors to the forensic accounting investigation of PSC in EFCC. The use of media report, intelligent report, whistle blowing and petitions were identified as triggering the commission of forensic accounting investigation of PSC in EFCC. However, a cursory look at these processes revealed that EFCC is more reactive type of investigation organization rather than the proactive one. Hence, EFCC is recommended to strongly imbibe the proactive type of forensic accounting investigation of PSC.
Corruption could be an important obstacle to business in Pakistan, and firms ought to expect to frequently encounter felony or different corrupt practices. Corruption is rampant altogether sectors and establishments.
EliT Medical - complex solutions for your laboratory robertbul
EliT Medical (http://www.elitmedical.com/aboutus_en.html ) is a private Bulgarian company, established beginning of 2002.
We have in our product list a well-balanced portfolio of reagents and equipment, offering a complete solution for every clinical lab.
We offer to our customers and partners complex solutions and are focusing on providing problem-free and secure functioning of the customers’ lab.
EliT Medical is offering a complete consultancy services. Our team has a long market experience and the very good knowledge of the products in the diagnostics laboratory field. This is the base for us to provide our customers with decisions, that will help them organize their labs and activities in the most efficient, competitive and profitable way, will help them to offer their patients the most modern and effective diagnostics and fast and accurate results. We can help in the complete process –planning, establishing, equipping, organization and functioning of the diagnostic laboratory.
The products are of outstanding quality, manufactured by world-leading companies from Austria, Ireland, Japan, Poland, Switzerland, the USA etc.
We carefully chose and select our suppliers and partners, because for us the premium quality of the offered products and the satisfaction of our customers if the first priority in our everyday business.
Our company aim is to improve continuously the quality of our work at more competitive price levels. This, together with our already build relations and leading market position are the premises for the attractive prices and customers oriented policy, which we are able to offer.
Our portfolio includes a complex equipment, reagents and consumables for clinical laboratories in hospitals, laboratory-diagnostic units and private medical centers. We offer fully automated biochemical and clinical chemistry diagnostic systems; automated immunological analyzers; automatic 3-diff and 5-diff hematology instruments; automated systems for ion-selective analysis; semi-automatic and automatic instruments for coagulation; instruments and tests for POC and express diagnostics, etc., as well as high quality diagnostic reagents, quality test tubes for closed blood collection system, consumables, spare parts and full servicing for the installed equipment. Our clinical chemistry portfolio includes a full range of routine and sophisticated analyzers covering the complete range – from small – medium to high capacity instruments, also able to perform immunochemistry tests essential for accurate diagnosis. For haematology lab, we provide an innovative technology for the most popular 3-Diff and advanced 5-Diff systems supported by Swiss analyzers.
We also offer general lab equipment as centrifuges and microscopes from premium European producers.
You can be among our friends and partners!
NUtritional Supplement Use Among School Level Athlthes In Sri LankaBio-Inquirer
Research Done By Eashaan Dassanayaka - Diploma in Bio Medical Science
International Institute of Health Sciences Welisara Sri Lanka,
Supervised by Dr. Nishan Silva
Presented at Bio Inquirer research forum Sri lanka & International Health Conference 2016 Kings College London Strand.
The Presentation is about Corruption, where the content includes Concept,Types, Methods of Corruption Risk Assessment, How to fight corruption and Cases of the impact of corruption in the Construction sector
The exit report by the National Police Service Commission highlighting gains and losses of the commission since its creation under the new Constitution.
In its eighth year of operations, AuthBridge proudly
re-launches its monthly corporate newsletter to share
its experiences in this evolved Screening Industry.
Much has changed in the environ; national laws, global
compliances, Client perspectives, market dynamics
making it imperative for the screening companies to
evolve, innovate and be alacritous to match strides.
The inaugural April issue features Mr Krish Shankar
Executive Director, Human Resources, Bharti Airtel
in the ClientSpeak segment sharing his views on
Background Screening, its impact and evolution. Future
issues will feature views from our other clients and
experts.
AuthBridge Newsletter Issue 1- Effectiveness of Background Screening PracticesAuthBridge
Risk of facing an employee fraud or corporate fraud can be mitigated to a large extent by adopting background check practices. As Executive Director-HR of Bharti Airtel, Krish Shankar, nicely puts it, background screening is an effective tool for furthering risk mitigation strategy.
For more information visit www.authbridge.com
I have just participated in a competition of Indian Student Parliament . The topic was Are Indians really Corrupted ? .
I am presenting the same infront of you all .
Thanks
Ефективна борба против корупција на високо ниво: прашање на личност или на си...МЦМС | MCIC
хотел Холидеј ин Скопје, 22 март 2016
Д-р Слаѓана Тасева
Chair Transparency International Macedonia
Member of the IACA IAAB
Member of the MEC in Afghanistan
Corruption context in Myanmar and approaches elsewhere in ASEANEthical Sector
On Tuesday, 23 September, MCRB hosted a half-day workshop on “Anti-Corruption Programmes” for Myanmar businesses in Yangon. The workshop, held in collaboration with Spectrum – a Yangon-based sustainable development knowledge network - was the first in a series of events to follow-up on the Transparency in Myanmar Enterprises (TiME) report and build business capacity in the area of anti-corruption and human rights.
Read more: http://www.myanmar-responsiblebusiness.org/news/workshop-anti-corruption-programmes.html
The Presentation is about Corruption, where the content includes Concept,Types, Methods of Corruption Risk Assessment, How to fight corruption and Cases of the impact of corruption in the Construction sector
The exit report by the National Police Service Commission highlighting gains and losses of the commission since its creation under the new Constitution.
In its eighth year of operations, AuthBridge proudly
re-launches its monthly corporate newsletter to share
its experiences in this evolved Screening Industry.
Much has changed in the environ; national laws, global
compliances, Client perspectives, market dynamics
making it imperative for the screening companies to
evolve, innovate and be alacritous to match strides.
The inaugural April issue features Mr Krish Shankar
Executive Director, Human Resources, Bharti Airtel
in the ClientSpeak segment sharing his views on
Background Screening, its impact and evolution. Future
issues will feature views from our other clients and
experts.
AuthBridge Newsletter Issue 1- Effectiveness of Background Screening PracticesAuthBridge
Risk of facing an employee fraud or corporate fraud can be mitigated to a large extent by adopting background check practices. As Executive Director-HR of Bharti Airtel, Krish Shankar, nicely puts it, background screening is an effective tool for furthering risk mitigation strategy.
For more information visit www.authbridge.com
I have just participated in a competition of Indian Student Parliament . The topic was Are Indians really Corrupted ? .
I am presenting the same infront of you all .
Thanks
Ефективна борба против корупција на високо ниво: прашање на личност или на си...МЦМС | MCIC
хотел Холидеј ин Скопје, 22 март 2016
Д-р Слаѓана Тасева
Chair Transparency International Macedonia
Member of the IACA IAAB
Member of the MEC in Afghanistan
Corruption context in Myanmar and approaches elsewhere in ASEANEthical Sector
On Tuesday, 23 September, MCRB hosted a half-day workshop on “Anti-Corruption Programmes” for Myanmar businesses in Yangon. The workshop, held in collaboration with Spectrum – a Yangon-based sustainable development knowledge network - was the first in a series of events to follow-up on the Transparency in Myanmar Enterprises (TiME) report and build business capacity in the area of anti-corruption and human rights.
Read more: http://www.myanmar-responsiblebusiness.org/news/workshop-anti-corruption-programmes.html
Antarctica- Icy wilderness of extremes and wondertahreemzahra82
In this presentation, we delve into the captivating realm of Antarctica, Earth's southernmost continent. This icy wilderness stands as a testament to extremes, with record-breaking cold temperatures and vast expanses of pristine ice. Antarctica's landscape is dominated by towering glaciers, colossal icebergs, and expansive ice shelves. Yet, amidst this frozen expanse, a rich tapestry of unique wildlife thrives, including penguins, seals, and seabirds, all finely attuned to survive in this harsh environment. Beyond its natural wonders, Antarctica also serves as a vital hub for scientific exploration, providing invaluable insights into climate change and the Earth's history
BTW UK Visa Application Process, Uk Visa complete guide, Uk Visa fees, requirements and application process. Know all about uk visa and best way to apply for the uk visa. Get to know about the requirements that allows you for the faster visa appliaction. BTW UK Visa Application Process, Uk Visa complete guide, Uk Visa fees, requirements and application process. Know all about uk visa and best way to apply for the uk visa. Get to know about the requirements that allows you for the faster visa appliaction. BTW UK Visa Application Process, Uk Visa complete guide, Uk Visa fees, requirements and application process. Know all about uk visa and best way to apply for the uk visa. Get to know about the requirements that allows you for the faster visa appliaction. BTW UK Visa Application Process, Uk Visa complete guide, Uk Visa fees, requirements and application process. Know all about uk visa and best way to apply for the uk visa. Get to know about the requirements that allows you for the faster visa appliaction. BTW UK Visa Application Process, Uk Visa complete guide, Uk Visa fees, requirements and application process. Know all about uk visa and best way to apply for the uk visa. Get to know about the requirements that allows you for the faster visa appliaction. BTW UK Visa Application Process, Uk Visa complete guide, Uk Visa fees, requirements and application process. Know all about uk visa and best way to apply for the uk visa. Get to know about the requirements that allows you for the faster visa appliaction. BTW UK Visa Application Process, Uk Visa complete guide, Uk Visa fees, requirements and application process. Know all about uk visa and best way to apply for the uk visa. Get to know about the requirements that allows you for the faster visa appliaction. BTW UK Visa Application Process, Uk Visa complete guide, Uk Visa fees, requirements and application process. Know all about uk visa and best way to apply for the uk visa. Get to know about the requirements that allows you for the faster visa appliaction. Get information in this PDF and simplyfy your visa process.
London Country Tours, the foremost travel partner offers customized Stonehenge tours from London coming with private tour guides and direct access to the inner circles. Visit: https://www.londoncountrytours.co.uk/tour/tours-to-stonehenge-oxford/
The Power of a Glamping Go-To-Market Accelerator Plan.pptxRezStream
Unlock the secrets to success with our comprehensive 8-Step Glamping Accelerator Go-To-Market Plan! Watch our FREE webinar, where you'll receive expert guidance and invaluable insights on every aspect of launching and growing your glamping business.
Exploring Montreal's Artistic Heritage Top Art Galleries and Museums to VisitSpade & Palacio Tours
Montreal boasts a vibrant artistic heritage, showcased in its top art galleries and museums. From the expansive collections at the Montreal Museum of Fine Arts to the cutting-edge exhibits at the Musée d'art contemporain, discover the city's rich cultural landscape. Experience dynamic street art, indigenous works, and contemporary pieces, reflecting Montreal's diverse and innovative art scene.
How To Change Name On Volaris Ticket.pdfnamechange763
How to change name on Volaris ticket? This is one of the most common questions asked by travelers flying with Volaris Airlines. The mentioned details can help you with your name rectification on the airline ticket. If you are still facing difficulties call the consolidation desk at +1-800-865-1848.
Its running cost is among the diverse vital aspects you must consider before buying an electric scooter. Calculate the cost of getting e-scooter charge for your regular usage to calculate its economic efficiency, similar to people who investigate the mileage of petrol or diesel-driven scooters.
LUXURY TRAVEL THE ULTIMATE TOKYO EXPERIENCE FROM SINGAPORE.pdfDiper Tour
Get off on the most luxurious Tokyo itinerary from Singapore. Experience Tokyo’s sophisticated modernism and rich tradition with first-class travel, sumptuous lodging, fine food, and special tours. Savor the finest that this energetic city has to offer for an experience that will never be forgotten.
Discover the wonders of the Wenatchee River with a variety of river tours in Monitor, WA. Whether you're seeking thrilling whitewater rafting, peaceful kayaking, family-friendly float trips, or scenic sunset cruises, there's something for everyone. Enjoy fishing, wildlife spotting, bird watching, and more in this beautiful natural setting, perfect for outdoor enthusiasts and families alike.
How To Talk To a Live Person at American Airlinesflyn goo
This page by FlynGoo can become your ultimate guide to connecting with a live person at American Airlines. Have you ever felt lost in the automated maze of customer service menus? FlynGoo is here to rescue you from endless phone trees and automated responses. With just a click or a call to a specific number, we ensure you get the human touch you deserve. No more frustration, no more waiting on hold - we simplify the process, making your travel experience smoother and more enjoyable.
4 DAYS MASAI MARA WILDEBEEST MIGRATION SAFARI TOUR PACKAGE KENYABush Troop Safari
Join our 4-day Masai Mara Wildebeest Migration Safari in Kenya. Witness the incredible wildebeest migration, enjoy exciting game drives, and stay in comfortable lodges. Get up close and personal with one of nature's most amazing exhibits! Book Your Safari Today at - https://bushtroop-safaris.com/
Our Ooty honeymoon package from Chennai is a perfect escape for newlywed couples to celebrate their love and start their new life together. Our package offers a range of itineraries to cater to the diverse preferences of couples. From adventure activities to relaxing spa sessions, these packages are designed to provide the perfect balance between adventure and relaxation.
During the coldest months, Italy transforms into a winter wonderland, providing visitors with a very unique experience. From the Settimana Bianca ski event to the lively Carnevale celebrations, Italy's winter festivities provide something for everyone. Enjoy hot cocoa, eat hearty comfort foods, and buy during winter deals. Explore the country's rich cultural past by participating in Settimana Bianca, and Carnevale, sipping hot chocolate, shopping during winter deals, and indulging in winter comfort foods. Visit our website https://timeforsicily.com/ for more information.
Discover Palmer, Puerto Rico, through an immersive cultural tour that unveils its rich history and vibrant traditions. Experience lively festivals, savor authentic cuisine, and explore local markets. Visit historical landmarks, museums, and stunning colonial architecture. Engage with friendly locals, enjoy live music, and hike scenic nature trails, all while participating in cultural workshops and discovering unique artisan crafts.
Exploring Heritage The Ultimate Cultural Tour in Palmer, Puerto Rico
Asanga abeyagoonasekara
1. Brief Overview of Corruption in
Sri Lanka
by Asanga Abeyagoonesekera
by Asanga Abeyagoonesekera
Source: Island, January 8, 2014
2. Global Corruption Perception Index
2011 - 2012
2011
Annual Global Corruption Perception Index 2011
Sri Lanka was placed at the 86th
position among
183 countries.
2012
Annual Global Corruption Perception Index 2012 Sri
Lanka is placed in the 79th position among 176
countries.
Sri Lanka placed 91st
in Global
Corruption Perception Index (2013)
3. “Among the South Asian countries,
Sri Lanka ranks second above India,
Nepal, Pakistan and Bangladesh. Only
Bhutan (31) has fared better than Sri
Lanka. In the Asia Pacific region Sri
Lanka is ranked at number nine.”
Source: http://www.ft.lk/2013/12/04/sri-lanka-down-12-places-in-corruption-perception-index/
4. Example of corruption of high level
government Officials
“Case against Homagama Judge: Further report from Bribery
Commission tomorrow “
The Bribery Commission will tomorrow file a further report before
the Colombo Chief Magistrate Gihan Pilapitiya in connection over the
arrest of the Homagama District Judge Sunil Abeysinghe and his
Security Officer Police Constable Mahinda Kithsiri. They have been
remanded until tomorrow.The Bribery Commission officials arrested
them for allegedly taking a bribe of Rs. 300,000 from a plaintiff in a
case pending before the Homagama District Court promising to give
the order in her favour. ”
Source :http://www.sundaytimes.lk/130609/news/case-against-homagama
-judge-further-report-from-bribery-commission-tomorrow-47911.html
5. Examples of Low level Corruption of
Government Officials
Sri Lanka police arrest 4 police officers for taking bribe on a
murder
• Nov 20, Colombo: Sri Lanka police today arrested four police
officers including an Officer-In-Charge (OIC) for taking a bribe to
hide evidence on a murder case.
Source:http://www.colombopage.com/archive_13B/Nov21_1384978498CH.php
“Payagala Traffic OIC remanded on bribery charge”
Payagala Traffic Officer-in-Charge, Sub Inspector Kodagoda
Weeratunga, arrested by Bribery sleuths on Saturday morning for
soliciting Rs. 10,000 from a trishaw driver in the area, was
remanded till January 17
Source : http://www.island.lk/index.php?page_cat=article-details&page=article-details&code_title=95384
6. Examples of Low level corruption
allegations
“The Labour Officer attached to District Labour
Office – Matale had solicited Rs.300,000/= from the
complainant alleging non payment of EPF
remittances on behalf of the employees attached to
the complainant’s garage. The Labour Officer was
taken in to custody by the Investigating Officers of
the CIABC on 18/09/2013 while accepting
Rs.150,000/= as an advance.”
Source: http://www.ciaboc.gov.lk/web/index.php?
option=com_content&view=category&layout=blog&id=34&Itemid=2&lang=en
7. “Transparency International Sri
Lanka believes there is a need to
strengthen the anti–corruption
mechanisms in Sri Lanka.”
- S. Ranugge, Executive Director of TISL
Source:http://www.transparency.org/
8. 1. Commission to Investigate Allegations of Bribery and
Corruption
2. Public Services Commission
3. Committee on Public Enterprises (COPE)
Anti-corruption mechanisms
in Sri Lanka
9. • The Commission to Investigate Allegations of Bribery or Corruption was established
by Act No. 19 of 1994 to provide the establishment of a permanent Commission to
Investigate Allegations of Bribery or Corruption and to direct the institution of
prosecutions for offences under the Bribery Act and the Declaration of Assets and
Liabilities Law, No. 1 of 1975.
• The first Commission was commenced its activities from 15th December 1994.
• The Commission consist of three members, two of whom shall be retired Judges of
the Supreme Court or of the Court of Appeal and one of whom shall be a person
with wide experience relating to the investigation of crime and law enforcement.
• Every member of the Commission hold office for a period of five years and shall not
be eligible for re-appointment.
Commission to Investigate
Allegations of Bribery and
Corruption
12. •“The Declaration of Assets and Liabilities Law
The purpose of this law (consisting of Acts No. 1 of 1975, No. 29 of 1985 and
amending Act No. 74 of 1988) was to monitor the acquisition of wealth by public
servants, politicians and others through bribery and corruption.”
•Prevention of Money Laundering Act
This act (No. 5 of 2006) makes it an offence to engage in financial transactions to hide
the identity or source of money generated from illegal activities as defined in section
38 of the act. The illegal activities include bribery.
•Financial Transactions Reporting Act
This act (No. 6 of 2006) should be read together with the above Prevention of Money
Laundering Act. This legislation provides that the institution accepting money or
valuables should verify the identity of the customer.
•The Office of the Parliamentary Commissioner for Administration (Ombudsman)
The office of the ombudsman was established under the Second Republican
Constitution to offer the public with an opportunity to have their injustices and
disputes resolved in an economical and expeditious manner.
•United Nations Convention against Corruption
The United Nations Convention against Corruption (UNCAC) was adopted by the UN
General Assembly on 31 October 2003 and came into force on 14 December 2005. As of
November 2007 it had been signed by 140 nations and as of September 2008 ratified
by 125. Sri Lanka signed the convention on 15 March 2004 and ratified it on 31 March
2004.”
Source:
http://www.humanrights.asia/resources/journals-magazines/article2/0903/bribery-corrup
13. I paid a bribe.lk
Most Venerable Suganadhama Thero of the Vidyalankara Pirivana
launching the website on 9th Nov 2013
“Sri Lanka launches a new website to tackle
bribery and corruption”
Source: http://www.news360.lk
14. Diri Saviya Foundation
16
Non governmental not for profit. I have dedicated Diri Saviya foundation to my father who
believed in creating a better life for all Sri Lankans. He fought against corruption and to create
Democratic nation.
Diri Saviya foundation focuses on its vision to create a harmonious society with
dignity by empowering our people with the right tools.
At Diri Saviya we are committed to improve our society.
15. Recommendations
• Empowerment of individuals to report on bribery tools, such as Ipaidabribe.com
customized into both Sinhalese and Tamil
• Person to Person (P2P) Bribery can be minimized by increasing the salaries of civil
servants who work in a bureaucratic environment.
• Minimize rigid regulations, administrative practices and bureaucratic environment.
• Empower and educate people on the mechanism available for dealing with bribery
and corruption.
• Strengthen the system available for corruption and bribery
• Reward acts of exposure by persons in order to encourage transparency within the
system.