Regardless of the geographic location, industry, or type of organization or program, opportunities for corruption present significant risks.
According to Transparency International’s 2020 Corruption Perceptions Index, 17 of the world’s 20 most populous countries scored 50 or below (out of 100) on perceived levels of public sector corruption, as rated by experts and businesspeople, indicating that a majority of the globe’s residents live in areas in which corruption is prevalent. Indeed two-thirds of the report’s 180 countries and territories scored 50 or below, with an average score of 43.1
Worldwide, corruption puts businesses and governments at risk and affects organizations, private individuals, and public officials.
This self-study course, which is based largely on the IIA Practice Guide: Auditing Anti-corruption Activities, 2nd Edition will help internal auditors gain a deeper understanding of anti-corruption controls and how to audit anti-corruption activities.