Bribery and Corruption

Transcription

1 Bribery and Corruption Managing International Investigations 2018 Association of Certified Fraud Examiners, Inc.

2 Introduction International barriers might hinder corruption investigations. Differences in legal traditions, laws, processes, languages, time zones, cultures, and capacities Performed on a tight schedule Involve a country that lacks financial investigative capabilities Involve a country where corruption is pervasive Therefore, cooperation is invaluable Association of Certified Fraud Examiners, Inc. 2 of 27

3 Introduction This section covers the following topics: Challenges to conducting an international investigation How to conduct interviews abroad Ways to coordinate investigations abroad Tools available for locating and recovering assets located abroad International sources of information Tips for handling international corruption investigations 2018 Association of Certified Fraud Examiners, Inc. 3 of 27

4 Challenges to Conducting an International Investigation Cultural differences Language differences Multilingual documents 2018 Association of Certified Fraud Examiners, Inc. 4 of 27

5 Challenges to Conducting an International Investigation Access to information and data transfer: Countries have different document retention laws. Privacy limitations might restrict access to some information. Surveillance laws vary among jurisdictions. Data transfer laws exist in some countries (e.g., PIPEDA) Association of Certified Fraud Examiners, Inc. 5 of 27

6 Challenges to Conducting an International Investigation Legal differences: Undercover operations Privacy laws Avenues for recovering fraud proceeds located abroad 2018 Association of Certified Fraud Examiners, Inc. 6 of 27

7 Challenges to Conducting an International Investigation Obtaining cooperation: Seek to establish contact with foreign counterparts early on. Try to establish a personal connection with foreign counterparts. Determine whether MLA is available, if working for a public authority. Cooperation might be more difficult in civil cases than in criminal cases Association of Certified Fraud Examiners, Inc. 7 of 27

8 Conducting Interviews Abroad Planning for interviews Conducting the interview Post-interview follow-up 2018 Association of Certified Fraud Examiners, Inc. 8 of 27

9 International Sources of Information Company websites The library Associations Personal histories Search engines Newspapers and journals 2018 Association of Certified Fraud Examiners, Inc. 9 of 27

10 International Sources of Information Commercial databases: CLEAR from Thomson Reuters CSC Financial Online LexisNexis Hoovers Dun & Bradstreet Kompass SkyMinder Bureau van Dijk 2018 Association of Certified Fraud Examiners, Inc. 10 of 27

11 International Sources of Information Local government, though information available will vary by jurisdiction Potential information includes: Extradition requests Requests for foreign documentary evidence Interviews and depositions of foreign witnesses Appearance of foreign witnesses in national courts Foreign searches and seizures, compelled handwriting exemplars, and electronic surveillance 2018 Association of Certified Fraud Examiners, Inc. 11 of 27

12 Tools Available for Obtaining Information Abroad Mutual legal assistance: A process by which countries request and provide assistance in gathering information, obtaining provisional remedies, and enforcing foreign orders and judgments Available only in criminal investigations Letters rogatory: Formal government-to-government requests for assistance Permit formal communication among government officials of one country and their foreign counterparts 2018 Association of Certified Fraud Examiners, Inc. 12 of 27

13 Tools Available for Obtaining Information Abroad Emergency provisional remedies: Temporary remedies ordered before judgment and pending the suit s disposition Provide interim relief or preserve and protect the victim s right to a final remedy pending the final judgment Generally, executed via an MLA request The Hague Evidence Convention: Multilateral treaty that provides various methods for obtaining evidence in a foreign country for civil disputes 2018 Association of Certified Fraud Examiners, Inc. 13 of 27

14 Tips for Handling International Corruption Investigations Obtain organizational charts. Before heading abroad, gain an understanding of the roles, responsibilities, and reporting relationships of the relevant employees. Review the local organization s relevant public statements. Interview local personnel before interviewing personnel working abroad Association of Certified Fraud Examiners, Inc. 14 of 27

15 Tips for Handling International Corruption Investigations Review the organization s internal policies. Review the laws concerning privacy and employee rights in all jurisdictions. Engage local counsel. Consider using local outside counsel. Do not assume that the laws of foreign jurisdictions are in line with local law. Obtain the appropriate visas for all the countries to be visited as soon as possible Association of Certified Fraud Examiners, Inc. 15 of 27