1 financial jurisdictions and the prevention of corruption
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Financial jurisdictions and the prevention of corruption
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The French Supreme Audit Institution (Cour des comptes)
The regional Chambers of accounts
The Budget and Finance Disciplinary Court
The financial jurisdictions
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Financial jurisdictions and the prevention of corruption
The prevention of corruption is not an explicit objective of the financial jurisdictions
However…The financial judge is actually involved in all aspects of fighting corruption:
detection,repression,prevention …
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The financial judge
Audits the accounts and the management of public bodies as regards their regularity and efficiency
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The financial judge
While audiitng the regularity of all income and expenditure recorded in public accounts, the control performed by the financial judge also concerns the ethics of public management
A few essential rules
Regularity Efficiency While controlling the efficiency of management, the financial judge may detect fraudulent behaviour
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A greater efficiency in detecting corruption cases
Less time-consuming procedures in some cases
Management assessment in recent records
An extended right to follow up for the financial judge
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The means of financial jurisdictions
Appropriate budgetary funding
Human resources : an ability for expertise
Receives advice:
- From the Central Services for corruption prevention,
- From the interdepartmental inquiry mission on public markets
Avis
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Financial jurisdictions indirectly contribute in fighting corruption
Prevention
Development of the judicial grounds as regardsrelations between criminal juridictions and financial juridictions
Disclosure obligation art. 40 Code of criminal procedure
Increase in the submissions of cases to the criminal judge by the Court and the regional Chambers of accounts
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The procedure of «de fait » management: the Court uses the concept « gestion de fait », when the authorizing officer fulfills the function that the law assigned to the accountant and so uses cases within the jurisdiction of the Court.
The submissions of cases before the Budget Disciplinary Court
Financial jurisdictions indirectly contribute in fighting corruption
Repression
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The role of financial jurisdictions in terms of preventing corruption
The outcome of control performed is made public
The financial jurisdictions contribute to the training of managers
Controls are organised and conducted jointly with the internal controls carried out upstream
The forwarding of information by criminal jurisdictions facilitates the work of financial jurisdictions
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