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.