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Compliance Audit Of Anti-Corruption Regulations: A Case Study From Carpatistan Customs, Bryane Michael Dec 2011

Compliance Audit Of Anti-Corruption Regulations: A Case Study From Carpatistan Customs, Bryane Michael

Bryane Michael (bryane.michael@stcatz.ox.ac.uk)

The principles and findings from internal government audits (aimed at generating recommendations to improve compliance with anti-corruption regulations) can greatly contribute to the wider anti-corruption literature. Internal audit techniques can overcome the weaknesses of the four predominant approaches to evaluating anti-corruption regulatory performance – the systems design approach, the ad-hoc controls studies approach, the descriptive legal analysis approach and the prescriptive manuals and handbooks approach. This paper discusses a compliance audit of anti-corruption regulations in an anti-corruption audit conducted in 2009. The audit findings and recommendations illustrate the ways that models and previous research in the social sciences can be used ...


Customs Facilitation And Anti-Corruption (Wco Presentation), Bryane Michael Jan 2011

Customs Facilitation And Anti-Corruption (Wco Presentation), Bryane Michael

Bryane Michael (bryane.michael@stcatz.ox.ac.uk)

This presentation reviews the findings of our paper "Do Customs Trade Facilitation Programmes Help Reduce Customs-Related Corruption?" presented in Abu Dhabi at the WCO meeting.


What Do We Know About Corruption (And Anti-Corruption) In Customs?, Bryane Michael, Nigel Moore Jan 2010

What Do We Know About Corruption (And Anti-Corruption) In Customs?, Bryane Michael, Nigel Moore

Bryane Michael (bryane.michael@stcatz.ox.ac.uk)

What are the lessons from anti-corruption programmes in Customs agencies over the last 20 years? The data suggest that many of the usual activities -- like codes of conduct and posters do not work. Internal inspectorates, and particularly internal audit, has a large effect on reducing corruption. A review of the literature and best practice presented.


Do Customs Trade Facilitation Programmes Help Reduce Customs-Related Corruption?, Bryane Michael, Frank Ferguson, Alisher Karimov Jan 2010

Do Customs Trade Facilitation Programmes Help Reduce Customs-Related Corruption?, Bryane Michael, Frank Ferguson, Alisher Karimov

Bryane Michael (bryane.michael@stcatz.ox.ac.uk)

Customs-related corruption costs World Customs Organisation (WCO) members at least $2 billion in customs revenue each year. Using recent data only about bribe payers’ actual experiences in paying bribes, we show that trade facilitation would only help reduce corruption and improve efficiency – in a large number of customs agencies -- if the customs agency’s director undertakes a big-bang approach to reform. We also find support for the corruption clubs theory – that customs agencies in the process of reform are either moving toward OECD levels of integrity and efficiency; or they are sliding toward a “red zone” group of countries. Such ...