Abstract
Corruption acts that negatively affect the our macroeconomy as well as distortion of resource allocation vary considerably in their type and scope of persons involved, so the regulation for them should also be secured at a multi-faceted and systematic level. Considering that several acts that cannot be seen as violations of the legal provision can also be classified as types of corruption, such as solicitation through indirect strings and distortion of decision-making using influence within and between organizations, the need for more diverse and flexible regulation against corruption can be admitted. It is also important to set corruption acts as punishable acts through elements of a crime and to specify the regulations for them. However, the situation, such as the diverse type of corruption, difficulty in setting the category of related persons who commits corrupt, and the emergence of continuous new types of corruption acts, make us to acknowledge the necessity and validity of proactive regulative measures rather than passive, that is, post-punishment. Accordingly, the Institute of Internal Auditors has recently thrown up the topic of internal audit, that is, 3 Line Model, and France is focusing on various regulative activities against corrupt centered on anti-corruption agencies such as Cour Des Comptes France, AFA etc. We are also focusing on corruption regulations through various laws, including the Public Servant's Ethics Act, Conflict of Interest Prevention Act for Public Officials and the Act on the Establishment and Operation of the Anti- Corruption and Anti-Corruption and Civil Rights Commission, and various organizations such as the Board of Audit and Inspection and the Anti-Corruption and Civil Rights Commission etc. These acts mainly deal with specific restrictions on behavior and there are many cases of overlapping regulations, and there is no primary institution functionally responsible for corruption regulations. On the other hand, there are various corruption regulation measures such as AFA in France and thus we can consider the policy of France in our policy on regulation against corruptions. And furthermore, considering the experience of France, we are able to take into account of the policy that the full-fledged implementation of internal audits in that there are difficulties in swift legal response.
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