The Office of Anticorruption and Integrity (OAI) helps the Asian Development Bank (ADB) ensure that development funds entrusted to it are not misused through fraud or corruption. This publication highlights OAI’s activities in 2013 such as investigating allegations of integrity violations;...

Financial accounting is an information conveyance process. When financial auditors issue an opinion in regard to financial statements, the auditors are providing assurance that those financial statements fairly represent the entity, and are prepared in accordance with the relevant standards. If...

В статье проанализирована сущность процедуры «дью дилидженс» в контексте обязательного этапа процесса привлечения прямых иностранных инвестиций на...

В статье проанализирована сущность процедуры «дью дилидженс» в контексте обязательного этапа процесса привлечения прямых иностранных инвестиций на...

В статье описываются исторические предпосылки возникновения процедуры due diligence; представляется краткая характеристика современного состояния рынка аудита и...

The insurance sector is underdeveloped and has been inadequately supervised to date, as the regulator lacks the requisite independence, skills, and resources. The three public pension systems, which cover less than 10 percent of the active population, appear to be fiscally unsustainable. The...

Qatar’s report on the Observance of Standards and Codes for the Financial Action Task Force Recommendations for Anti-Money Laundering (AML) and Combating the Financing of Terrorism (CFT) is described. The two sectors that compose the financial system, the domestic sector and the Qatar...

This Detailed Assessment Report reviews antimoney laundering and combating the financing of terrorism (AML/CFT) measures for Germany. The report reveals that Germany has introduced a number of measures in recent years to strengthen its AML/CFT regime. Germany has generated a relatively large...

This paper discusses key findings of the Detailed Assessment on Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) for Bahrain. The assessment was based on the 2003 Financial Action Task Force (FATF) 40 Recommendations. The assessment identifies recommendations on how...

Singapore’s compliance with the Observance of Standards and Codes on Financial Action Task Force (FATF) recommendations for Anti-Money Laundering (AML) and Combating the Financing of Terrorism (CFT) is reviewed. Singapore’s AML/CFT efforts are centered on having a sound and...