Practice Guide: Auditing Anti-corruption Activities

This updated guide reviews the role of internal audit in anti-corruption efforts and describes an effective anti-corruption program, including controls related to preventing, detecting, responding to, and recovering from the risks associated with corruption in many of its forms.

This practice guide helps auditors identify:

  • The elements an organization needs to fight corruption.
  • Risks and controls related to preventing, detecting, responding to, and recovering from corruption.
  • The roles of the internal audit activity and others in the organization’s anti-corruption program.
  • New approaches to assessing anti-corruption programs.
Practice Guide: Auditing Anti-corruption Activities
Practice Guide: Auditing Anti-corruption Activities - PDF
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