 We are moving forward with our corruption module and we are going to talk about investigation of corruption because definitely doing corruption is easy, but investigating it and then ensuring that there is a there is a prosecution conviction against the corrupt people that itself is very challenging. But what we are going to see is that how within an organization we can participate in the investigation of corruption. Now, ladies and gentlemen, handling of reports is a precondition for investigation. Agencies handling coming reports of corruption is very crucial because it affects the immediate case. So, it is very important to ensure that the different agencies are up to the mark and also geared for that particular corruption issue. People reporting want to be certain that action will be taken, we have warranted and that is very natural that it is just not to report, it is to ensure that a positive action is taken against them and again the whistleblower does not become a victim of the all powerful and all rich corrupt individuals within the organization or within the community at large. Then we talk about the fact that in Nigeria 33.7 cases of reported bribery were never followed up. So, that is very sad because Nigeria also is a Muslim country and if 33.7 percent which basically means one third are not reported then this is very perturbing and some remedial action should be taken against the pulpit raters. Handling of reports should be done with certain qualities of fairness. Organizations and governments should provide information to the public on what, how and where matters can be reported. In Australia for example, the office of the Commonwealth Ombudsman Agency basically produced the guide to the Public Interest Disclosure Act 2013 and that is a very good guide for people to understand what are the different responsibilities. They should be clear procedures about when reports can be handed internally by the organizations, procedures about when they must be investigated by an external body such as anti-corruption agency or the police. So, again these different SOPs and these different machinations should be properly documented and available so that people can proceed ahead without the clinching of responsibility. Then we move a little bit ahead and organizations must find ways to prevent corruption and also of complaint handling. There are so many standards, there is ISO 9000, there is ISO 14000, there is ISO 1025 and many more. But the one which is related to integrity and to accountability and to truth is the ISO the international organization for standardization context of ISO 3701 which basically is the anti-privileged management system. So, that any company can move forward and try to incorporate it within itself and come out with this distinction of having an ISO 3701 certification which is about anti-ribery. So, again it would institutionalize anti-corruption in a very good way. The United Nations Handbook on Practical Anti-Corruption Measures for Prosecutors and Investigators identifies four key responses to corruption. So, again this is a very interesting handbook and you can download it from the UN site and this talks about four key responses to corruption. Criminal or administrative prosecution, so our court should remain more effective and wherever there is a roadblock then the senior court can always order them to remove that particular roadblock be it be physical or mental and proceed ahead in a better way. There could be disciplinary action of an administrative nature which should be a little bit more milder but it could be there just to make the student understand how important it is that there has to be disciplinary action bringing or encouraging civil proceedings and then remedial action. So, these are the different four key steps and responses mentioned by the United Nations Handbook on Practical Anti-Corruption Measures for Prosecutors and that again ensures that if we do it in such a way then we can curtail corruption within the organization, within the community and also at a global level. Thank you so much.