Ability to conceal corruption: False documentation

Corruption will normally be implemented or concealed by the use of false documentation.  The documentation could be physical or electronic. 

For example:

• The payment of a bribe through an agent will normally be concealed through the use of an agency agreement which specifies apparently legitimate services.  The purpose is to falsely make it appear that the amount of money which will be used for a bribe is actually payment for legitimate services.
• A fraudulent claim submitted by a contractor to the project owner for payment for work which was not carried out will normally be supported by false documentation (e.g. time sheets, work records).  The purpose is to falsely make it appear from the attached records that the work was actually carried out.
• Defective works or materials will normally be concealed by false certificates of approval or testing, which make it appear that the work was of the correct quality.