Title page
Contents
Acknowledgements 3
Acronyms 6
Executive summary 7
1. Introduction 10
Purpose 10
Background 10
Methodology 11
Defining emergencies 11
2. Changes to operational practices 12
1. Operational challenges 12
2. Operational responses 13
3. Introducing clear operational guidelines 13
4. Prioritisation and reallocation of resources 14
5. Encouraging the development of risk assessments 14
3. Detecting fraud and corruption in emergencies 18
1. Use of analytical detection sources 18
2. Strengthening interagency co-operation and institutional arrangements for information sharing 19
3. Encouraging whistleblowing through dedicated reporting channels 21
4. Actively monitoring reports in the media 22
5. Reports from civil society organisations 24
4. Investigating and prosecuting fraud and corruption arising from emergencies 25
1. Increasing the use of ICTs in pre-trial and trial proceedings 25
2. Use of public or private registries by law enforcement agencies and open-source intelligence 28
3. Special investigative techniques 29
4. Co-operating witnesses, plea agreements and non-trial resolutions 30
5. Informal co-operation to overcome challenges to mutual legal assistance 31
5. Conclusion 32
References 33
Notes 35
Figure 1. Immediate impact of COVID-19 on the work of law enforcement authorities of ACI member countries 12
Figure 2. COVID-19: Number of media freedom violations by region 22
Boxes
Box 1. New Zealand's Serious Fraud Office - COVID-19 internal guidance framework 14
Box 2. Typologies of corruption offences during the COVID-19 pandemic 15
Box 3. Thailand case study - risk assessment at the onset of the COVID-19 pandemic 16
Box 4. New Zealand SFO Counter Fraud Centre response to Cyclone Gabrielle 17
Box 5. Azerbaijan's Anti-Corruption Directorate's use of analytical detection sources during the COVID-19 pandemic 19
Box 6. Australian Federal Police Taskforce Iris 20
Box 7. New Zealand case study - Christchurch earthquake abuse of office scheme 23
Box 8. Viet Nam - Collusion and misappropriation in the sale of COVID-19 tests 23
Box 9. Thailand case study - STRONG - Sufficient Mind Against Corruption Project 24
Box 10. Bhutan case study - e-litigation platform 26
Box 11. The Prosecutor General's Office of Azerbaijan - Electronic Prosecution Information System 27
Box 12. Indonesia case study - Corruption case in the procurement of essential food relief 28
Box 13. New Zealand case study - COVID-19 wage subsidy fraud case 29
Box 14. Azerbaijan case study - Ambulance bribery case 30