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.
This resource explains the role of an internal audit in an effective anti-bribery and corruption program. It provides specific guidance – including sample audit procedures and sample questions – for assessing the effectiveness of an organisation’s system of internal controls to prevent bribery and corruption. Risk types and common red flags are identified, and audit activities are suggested.
A resource on the process to use when commissioning independent assurance of anti-bribery programs. Provides benchmarks in the form of control objectives for use in designing and evaluating programs in anticipation of independent assurance. Includes clear step-by-step instructions broken into five stages.