Group of States against corruption (GRECO)

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Second Evaluation Round : Training seminar for GRECO Expert-Evaluators 

21-23 November 2002, Paphos (Cyprus)

Information and working documents

Some documents are available in PDF format, they are for printing only. To view PDF documents, you need Adobe Acrobat Reader which can be downloaded here

1. General

GRECO basic texts

Pertinent Council of Europe legal instruments

Draft Questionnaire related to GRECO's 2nd Evaluation Round - restricted access (GRECO Members and Experts only - for any request, please contact us at webmaster.greco@coe.int )

Draft Manual for GRECO Evaluators - restricted access

2. Administration and corruption

UN Anti-Corruption Tool Kit - www.odccp.org/odccp/corruption_toolkit.html

Compendium of Conclusions of the Specialised Services in the Fight Against Corruption, Council of Europe

OECD Best Practices for Budget Transparency : English   | Russian | Ukrainian

General information on Transparency International website 
- Working papers www.transparency.org/working_papers/
- Corruption Fighters' Tool Kit - Civil society experiences and emerging strategies  http://www.transparency.org/toolkits/2002/toolkit2002_complete.pdf 

3. Legal persons, fiscality and corruption

Corporate liability rule in the common law jurisdictions of Australia, England and Wales, New Zeland and the United States, prepared by Celia Wells for the consultation of the Working Group on Bribery in International Business Transactions (CIME) of the OECD

Corporate liability rules in civil law jurisdictions, prepared by GŘnter Heine for the consultation of the Working Group on Bribery in International Business Transactions (CIME) of the OECD

The Role, the Position and the Liability of the Statutory Auditors within the European Union - www.europa.eu.int/comm/internal_market/en/company/audit/docs/acten.pdf

 A study on systems of civil liability of statutory auditors in the context of a Single Market for auditing services in the European Union - www.europa.eu.int/comm/internal_market/en/company/audit/docs/auditliability.pdf

The Lima Declaration of Guidelines on Auditing Precepts - www.intosai.org/2_LIMADe.html

Draft of Accords of the XVI INCOSAI, Uruguay 1998 - www.intosai.org/3_16EINC.html

Report on the Professional Liability of Accountants and Auditors - www.miamalta.org/repomem.htm

Blowing the whistle: accountants in industry - www.nysscpa.org/cpajournal/old

Auditor Independence, Position Paper - www.efaa.com/papers/Independence

Auditors and the Reporting of Illegality and Financial Fraud, Australian Institute of Criminology - www.aic.gov.au/publications/proceedings

OECD Bribery Awareness Handbook for Tax Examiners : English  Russian

4. Products of corruption and organised crime

Guide for PC-R-EV Evaluators - restricted access (GRECO Members and Experts only - for any request, please contact us at webmaster.greco@coe.int )

PC- R-EV Consolidated First Round Report 1997-2001

Recommendation No. R (2001) 11 on the guiding principles for the fight against organised crime

40 Guiding Principles of the FATF - www.fatf-gafi.org

8 Special Recommendations on Terrorist Financing - www.fatf-gafi.org

25 NCCT Criteria - www.fatf-gafi.org

Report od the Secretary-General of the UNO on Prevention of corrupt practices and transfer of funds of illicit origin - www.un.org

IMF / World Bank Methodology for Assessing Compliance with Anti-Money Laundering and Combatting the Financing of Terrorism Standards - to be destributed in Cyprus

Utilisation of the enterprise for money laundering (document only in French) - Revue Franšaise de ComptabilitÚ, 1999 ou www.experts-comptable.fr

5. Other

EUMAP : Reports on Corruption and anti-corruption policies in Central and Eastern European EU candidate countries