Bribery: Identify Hidden Risks in Your Organization - Couverture souple

David ORegan

Couverture souple

ISBN 10 : 0894138170 ISBN 13 : 9780894138171

Editeur : The IIA Research Foundation, 2014

Synopsis

Bribery is often covert, tricky to prevent, and notoriously tough to uncover. Forensic accountants and fraud focused auditors are often successful at detecting bribes, but it is difficult for generalist internal auditors to find such transactions through regular auditing techniques. Fortunately, many anti-bribery controls are also internal controls for sound, general practices.

This book offers practical information and advice on Third party bribery, Legislative and regulatory considerations, Channels through which bribes may be made, concealed, or prevented, Anti-bribery controls over an organization s expenditure, revenue, assets, and liabilities, Organizational whistleblowing hotlines, and Anticorruption compliance programs.

Fraud detection is not normally the primary purpose of internal auditing, yet it is an important subject that cannot be ignored. Internal auditors advice and recommendations can encourage management to introduce and maintain strong internal controls over bribery risks.

Détails de l'édition

• Éditeur: The IIA Research Foundation
• Date d'édition: 2014
• Langue: anglais
• ISBN 10: 0894138170
• ISBN 13: 9780894138171
• Reliure: Taschenbuch
• Numéro d'édition: 1
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible