Ability to conceal corruption: Untraceable payment methods

Most payments are made through the banking system, and therefore leave a record of the payer, payee, amount of payment and date of payment.

Corrupt persons may therefore use payment methods which are untraceable so as to help to conceal the corruption.

Cash:  If bribes are paid in cash, the bribe is difficult to identify.

Off-shore bank accounts:  The use of off-shore bank accounts makes corrupt payments difficult to identify, as off-shore banks may refuse to release information to investigators relating to payments or the true identity of the owners of these bank accounts.