Practice Guide: Auditing Anti-corruption Activities

Header: Practice Guide: Auditing Anti-corruption Activities Copy (one paragraph on main page with cover): 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.