政府投資it項目的效益評價方法初探

1、AUDIT TO DETECT FRAUD AND CORRUPTION:EVALUATION OF THE FIGHT AGAINST CORRUPTION AND MONEY LAUNDERING,National Audit Office of the People’s Republic of ChinaHoChiMinh, April 24 2013,Part II: Evaluation of current situa

2、tion of corruption and money laundering,Outline,,Evaluation of Current Situation of CorruptionEvaluation of Current Situation of Money Laundering,,I. Evaluation of Current Situation of Corruption,,The research team cho

3、se the 8 experts devoted in anti-corruption actions, including 6 worked in specialized government departments, 1 state-owned company, and 1 financial institution.,1.1 Information of respondents,,I. Evaluation of Current

4、Situation of Corruption,,The survey results showed that most respondents indicated that the current prevalence of corruption in China was moderate.,1.2 Assessment of Current Situation,,,I. Evaluation of Current Situation

5、 of Corruption,,Most respondents indicated that it was similar compared with previous 3 years. Individually, 25 percent of respondents thought that the current prevalence of corruption was slightly higher, or slightly lo

6、wer than previously.,1.2 Assessment of Current Situation,,,,I. Evaluation of Current Situation of Corruption,,As of 2012, the CPI of China ranks at 80 among the 176 countries and economic entities. Half of the respondent

7、s thought that the rank of CPI fairly reflected the reality of corruption of China. However, another half of respondents showed that the rank of CPI didn’t reflect the reality.,1.2 Assessment of Current Situation,,Compar

8、ed with 33 diverse countries, the Global Integrity Indicators of China in 2011: the Overall Rating was weak, 64 of 100. Half of respondents agreed with the score of GII fairly, but another half of disagreed with it.,,I.

9、Evaluation of Current Situation of Corruption,,5 respondents thought that the tolerance level of population in China was moderately intolerant towards corruption.,,1.3 Strength of anti-corruption in China,,,I. Evaluation

10、 of Current Situation of Corruption,,In recent years, the government of China has made a lot of works to build integrity and fight corruption. Half of respondents thought that the strength of steps taken by government wa

11、s strong, 3 respondents showed that the strength was moderate, and only 1 person pointed that it was weak.,,1.3 Strength of anti-corruption in China,,,,I. Evaluation of Current Situation of Corruption,,All of the respond

12、ents thought that the pattern of corruption dealings was moderately predictable or highly predictable in China.,,1.4 Patterns of corruption,,,,I. Evaluation of Current Situation of Corruption,,In most developing countrie

13、s, corruption is vast and pervasive, and can be found at all levels of public entities and private enterprise. In China, most respondents indicated that Corruption occur most frequently in public entities, the other 3 pe

14、rsons thought that Corruption occur equally in public and private entities.,,1.4 Patterns of corruption,,,,,I. Evaluation of Current Situation of Corruption,,Half of respondents chose that petty corruption was the most s

15、erious, and grand corruption was the least serious. At the same time, half of respondents showed that grand corruption was the most serious, and petty corruption was the least serious. All respondents showed that corrupt

16、ion at enterprise level was the medium serious.,,1.4 Patterns of corruption,,,,,,I. Evaluation of Current Situation of Corruption,,Petty corruption is widespread and visible in the everyday lives of citizens and business

17、people. Most respondents thought the prevalence of petty corruption in China was moderate.,,1.5 Petty corruption,,,,,,,I. Evaluation of Current Situation of Corruption,,Most respondents indicated high-level management we

18、re most easy to be involved in petty corruption, and 3 persons chose medium management/supervisors.,,1.5 Petty corruption,,,,,,,,I. Evaluation of Current Situation of Corruption,,Grand corruption Operates at high levels

19、of government, 3 respondents described the prevalence of petty corruption was low in China. On the contrary, another 3 respondents indicated it was high in China. 2 persons described it was moderate.,,1.6 Grand corruptio

20、n,,,,,,,,,I. Evaluation of Current Situation of Corruption,,Half of respondents indicated powerful government officials are most easy to be involved in grand corruption, 3 persons chose specific business interests and po

21、litical groups.,,1.6 Grand corruption,,,,,,,,,,I. Evaluation of Current Situation of Corruption,,The abuse of position/power, bribery, and influence peddling were the most common 3 types of corruption. Most respondents i

22、ndicated the approximate average monetary value was less than USD100,000.,,1.7 Types of corruption,,,,,,,,,,,I. Evaluation of Current Situation of Corruption,,The local government/municipality, custom, law enforcement/po

23、lice or taxation were the most vulnerable sectors to corruption.,,1.7 Types of corruption,,,,,,,,,,,,I. Evaluation of Current Situation of Corruption,,At the government level, procurement contract, licensing, and revenu

24、e (taxes) collection were the most frequent field which had the greatest probability of corruption.,,1.7 Types of corruption,,,,,,,,,,,,,I. Evaluation of Current Situation of Corruption,,For monies and assets gained from

25、 corruption, most respondents described that they were always used in investing in real estate, acquiring assets, and stock investment.,,1.7 Types of corruption,,,,,,,,,,,,,I. Evaluation of Current Situation of Corruptio

26、n,,In the respondents’ opinion, the absence, weaknesses or failure in regulatory and legal systems, or the culture, customs and habits of giving bribes to get things done, the complicated and cumbersome administrative pr

27、ocedures and unclear rules and loopholes for manipulation were the top 3 important causes of corruption.,,1.8 Root cause of corruption,,,,,,,,,,,,,,I. Evaluation of Current Situation of Corruption,,Most respondents indic

28、ated that their monitoring the situation of corruption was essential. 25 percent of respondents showed that the attitude was high priority.,,1.9 Attitude of enforcement agency to corruption,,,,,,,,,,,,,,,I. Evaluation of

29、 Current Situation of Corruption,,For the complaints of corruption or fraud from the public, half of respondents selected that their attitude was essential, 3 persons showed that their attitude was high priority.,,1.9 At

30、titude of enforcement agency to corruption,,,,,,,,,,,,,,,,I. Evaluation of Current Situation of Corruption,,As for the important role of whistle blower in reporting of corruption, most emphasized it was extremely importa

31、nt or very important. For the value of whistle blower’s complaints of corruption, all of respondents indicated that it was very effective or effective.,,1.9 Attitude of enforcement agency to corruption,,,,,,,,,,,,,,,,,II

32、. Evaluation of money laundering,,The research team chose 9 experts worked in 7 specialized government departments, 1 state-owned company, and 1 financial institution.,,2.1 Information of respondents,,,,,,,,,,,,,,,,,,II.

33、 Evaluation of money laundering,,In the respondents’ opinion, most persons thought that the situation of money laundering in China was serious or very serious, and 4 persons indicated that the situation was not serious.,

34、,2.2 Situation of money laundering,,,,,,,,,,,,,,,,,,,II. Evaluation of money laundering,,As for the tendency of increasing of money laundering in recent 5 years, from 2007 to 2012, all respondents strongly agree or agre

35、e with this attitude.,,2.2 Situation of money laundering,,,,,,,,,,,,,,,,,,,,II. Evaluation of money laundering,,Money laundering takes several different forms in China although most methods can be categorized into one o

36、f a few types, most respondents showed that corruptive practices through money laundering observed both in public and private entities, and 3 persons thought that money laundering mostly found in private sectors.,,2.3 M

37、ain pattern of money laundering,,,,,,,,,,,,,,,,,,,,,II. Evaluation of money laundering,,Most respondents indicated that trade and real estate were the 2 top risk fields.,,2.3 Main pattern of money laundering,,,,,,,,,,,,

38、,,,,,,,,,,II. Evaluation of money laundering,,Project, business, and cash transaction were the most common methods of money laundering, ranked for 1st to 3rd.,,2.3 Main pattern of money laundering,,,,,,,,,,,,,,,,,,,,,,,

39、II. Evaluation of money laundering,,,2.4 Field of money laundering,,,,,,,,,,,,,,,,,,,,,,The types and levels of corruption in a society are largely affected by both situational opportunities and obstacles. The following

40、 below areas represent the major factors at play. 7 out of 9 respondents individually described that the most favourable environment for money laundering was bank and financial institutions do not have suitable supervi

41、sion/control system to anti-money laundering, and legal system for anti- money laundering is not enough.7 respondents individually indicated that the offences closely associated with money laundering was embezzlement,

42、and corruption.,,II. Evaluation of money laundering,,The 3 top offences were embezzlement, corruption, and drug.,,2.4 Field of money laundering,,,,,,,,,,,,,,,,,,,,,,,,II. Evaluation of money laundering,,All of responden

43、ts chose becoming legitimate as the main reason criminals laundering money. At the same time, respondents chose hiding illegally accumulated wealth, avoiding prosecution or evading taxes as the main reason criminals laun

44、dering money.,,2.5 Consequences of money laundering,,,,,,,,,,,,,,,,,,,,,,,,,II. Evaluation of money laundering,,For the consequences of money laundering, most respondents described increased crime and corruption, comprom

45、ised economy and private sector.,,2.5 Consequences of money laundering,,,,,,,,,,,,,,,,,,,,,,,,,,II. Evaluation of money laundering,,For the economic and social consequences that money laundering has caused, most responde

46、nts indicated it was very serious, or serious. Only 1 person chose it was not too serious.,,2.5 Consequences of money laundering,,,,,,,,,,,,,,,,,,,,,,,,,,,II. Evaluation of money laundering,,For the question of money lau

47、ndering impacting negatively on national security, and weaken the economy, most respondents indicated it was serious or very serious.,,2.5 Consequences of money laundering,,,,,,,,,,,,,,,,,,,,,,,,,,,,II. Evaluation of mon

48、ey laundering,,,2.6 General assessment of money laundering in China,,,,,,,,,,,,,,,,,,,,,,,,,,,In the respondent’s opinion, the condition of money laundering in China is not serious and controllable, The government has pa

49、id more and more attention to money laundering. But there are some difficulties: the construction of anti-money laundering regulations lags behind the international practice, the anti-money laundering for non- financia

50、l institutions should be strengthened, etc.In future, all financial institutions will face the increasing pressure of anti-money laundering. So anti-money laundering should be strengthened in various fields of the soci