Transparency International defines an audit as “An internal or external examination of an organisation’s accounts, processes, functions and performance to produce an independent and credible assessment of their compliance with applicable laws and regulations.” Audits play an important role in helping to detect bribery. Internal audits and independent assurance assessments are foundational to an effective anti-bribery and corruption system and its continuous improvement. Discover frameworks and practical guidance to support the assessment and review of your business’ bribery and corruption controls.