The Anti-Corruption Fund methodology is based on institutionally accepted and publicly recognized, standards and indicators, applicable for specific case, as follows:

  • In cases involving irregularities and fraud in public procurement procedures, the ACF applies elements from the unified methodology, developed by the Bulgarian National Audit Office and the Public Financial Inspection Agency: http://www.bulnao.government.bg/bg/articles/kontrol-na-obshtestvenite-porychki-1574
  • In cases involving irregularities and fraud in public procurement procedures under EU projects and EU funding, the ACF applies elements from the standards, used by the national and European audit institutions – които са общоприети в националните и европейските одитни институции – Audit of EU Funds Executive Agency  and OLAF: https://www.eufunds.bg/archive/documents/1275913571.pdf
  • Elements from the official Methodics for corruption risk assessment, applicable by the inspectorates under Art. 46 and Art. 46a of Administration Act: http://anticorruption.government.bg/content.aspx?p=51
  • International Standards for the Professional Practice of Internal Auditing under the § 1, section 8 from the Additional provisions of the Internal Audit in Public Sector Act: http://www.iiabg.org/files/IPPF/IPPF_Standards_2017%20BG.pdf
  • Systemic violation of duties for disclosure of private interests and conflict of interests under the Conflict of Interest Prevention and Ascertainment Act and assets declarations under the Transparency of the Assets of Persons holding High Public Offices Act;
  • The ACF also applies international standards and god practices, developed by the Association of Certified Fraud Examiners (ACFE): http://www.acfe.com/fraud-resources.aspx