Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Governance
— System by which companies/entities are directed and controlled.
— Set of rules that define relationships between managers and
stakeholders to a set of mechanisms to enforce these rules directly or
indirectly (ADB).
— The manner in which the State acquires and exercises its authority to
provide public goods and services (WB).
Problems
— Grand corruption/state capture: leaders plunder state assets, oligarchs
buy officials, corrupt leaders colluding with corrupt investors.
— Nepotism and patronage: political pressure, politicized transfers.
— Administrative/petty corruption and inefficiency: Bribes, diversion of
funds, ineffective service delivery.
Fraud
— defined as any intentional act or omission designed to deceive others,
resulting in the victim suffering a loss and/or the perpetrator achieving a
gain.
— primary characteristic is that it is clandestine or hidden.
— almost all fraud involves the attempted concealment of the crime.
Forms of fraud
— asset (cash or inventory) misappropriation: most common form of fraud.
— corruption: misuse of entrusted authority for personal benefit (OECD);
wrongful acts designed to cause an unfair advantage (ACFE).
• conflict of interest
• bribery
• illegal gratuities
• economic extortion
— financial statement fraud
Barriers to corruption
— separation of powers
— checks and balances
— independent oversight
— ease of doing business initiatives
— ethics and anticorruption statutes
Commission on Audit
Article IX-D, Section 2(2), 1987 Constitution
— exclusive authority to define the scope of its audit and examination and
establish the techniques and methods required therefor
— promulgate accounting and auditing rules and regulations
— prevention and disallowance of irregular, unnecessary, excessive,
extravagant, or unconscionable expenditures, or uses of government funds
and properties
Types of audit
— Financial
— Compliance
— Performance
— Fraud
Audit actions
— Notice of disallowance: illegal, irregular, unnecessary, unconscionable,
excessive, extravagant expenditures.
— Notice of charge: when amount collected is less than what is due the
government.
— Notice of suspension: transactions of doubtful legality, propriety,
regularity; must be validly explained within 90 days to avoid disallowance.
Agents’ powers
— Undertake investigations
— Conduct searches, arrests, seizures
— Take and require sworn statements
— Administer oath in cases under investigation
— Such other functions as may be assigned by the Director
Investigative powers
— Subpoena duces tecum/ad testificandum
— Examine bank records through AMLC
— Search warrants
Investigative techniques
— Interview and elicitation
— Informants
— Undercover operations
— Surveillance and casing operations (covert inspection)
— Trash run
— Mail cover (scanning information outside the envelopes, because it’s
illegal to open them)
— Other non-invasive methods of gathering information
Investigation process
— walk-in complainant/informant
— referral by other government agency
— indorsement by OP/DOJ
— order by NBI Director
— developed cases
Investigative Process
— First lead or tip
— Initial investigation: Worth pursuing? Can we prove it?
— Hypothesis: What is the story about?
— Paper trail, people trail, electronic trail, legal trail, do the math, follow the
money
Pitfalls of documents
— Avoid jumping to conclusions
— Information may already be passé
— Information needs verification
— Documents, like people, can lie
Who’s who?
— Locate the person
— Check public records
— Mine the web, stretch source networks
— Check for lawsuits
— Study person’s criminal activity
— Check person’s employment history
— Check person’s credentials
— Check political ties (SOCE)
Testing sources
— Credibility
— Reliability
— Accountability
— Familiarity
— Proximity
— Accessibility
Be careful with…
— Formers and currents
— Friends and enemies
— Whistleblowers
— People who have something to lose or gain
Right to information
— Access to information, official records and documents, and government
research data used as basis for policy development,
— On matters of public concern,
— Subject to “such limitations as may be
provided by law.”
— Valmonte v. Belmonte (list of Batasan members who acquired “clean
loans” from GSIS through Imelda Marcos’s intercession)
•
• an “essential premise of a meaningful right to speech and expression...”
• goes hand in hand with the constitutional policies of full public disclosure
and honesty in the public service.
• meant “to enhance the widening role of the citizenry in governmental
decision-making as well [as in] checking abuse in government.”
Reyes v. Bagatsing
— Not allowed except when there’s a “clear and present danger” that
publication will bring about a substantive evil that Congress has a right to
prevent.