Bribery and Corruption
Navigating the Global Risks
(Sprache: Englisch)
A practical guide to understanding and counteracting accounting fraud around the world As businesses continue to expand globally into new and emerging markets, bribery and corruption risks have increased exponentially. The Accountant's Guide to Bribery and...
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A practical guide to understanding and counteracting accounting fraud around the world As businesses continue to expand globally into new and emerging markets, bribery and corruption risks have increased exponentially. The Accountant's Guide to Bribery and Corruption Risks offers a comprehensive look at this growing problem, and at the Foreign Corrupt Practices Act (FCPA) and other international anti-bribery and corruption conventions. Presenting hypothetical examples of situations companies will face, along with practical solutions, the book offers detailed global guidance on a region and country-specific basis.
The FCPA prohibits US companies and their subsidiaries from bribing foreign officials, either directly or indirectly through intermediaries, for the purpose of obtaining or retaining business. It also requires companies to keep accurate records of all business transactions and maintain an effective system of internal accounting controls. Internationally, the Organization of Economic Cooperation and Development's (OECD's) anti-bribery convention has been adopted by 38 countries and creates legally binding standards related to bribery of foreign public officials.
Written by renowned accounting fraud experts Jeffrey Taylor, Richard A. Sibery, and Brian P. Loughman, and providing an introduction and overview of the Foreign Corrupt Practices Act (FCPA) and international bribery laws, The Accountant's Guide considers:
- How to conduct FCPA risk assessments and investigations
- How to consider FCPA specific financial controls
- How to implement an FCPA compliance program and how to measure FCPA compliance
The risk of bribery and corruption continues to be an area of concern for companies around the world, but armed with The Accountant's Guide to Bribery and Corruption Risks, it is easier than ever to understand the challenges that exist and how to deal with them.Internationally, the Organization of Economic
The FCPA prohibits US companies and their subsidiaries from bribing foreign officials, either directly or indirectly through intermediaries, for the purpose of obtaining or retaining business. It also requires companies to keep accurate records of all business transactions and maintain an effective system of internal accounting controls. Internationally, the Organization of Economic Cooperation and Development's (OECD's) anti-bribery convention has been adopted by 38 countries and creates legally binding standards related to bribery of foreign public officials.
Written by renowned accounting fraud experts Jeffrey Taylor, Richard A. Sibery, and Brian P. Loughman, and providing an introduction and overview of the Foreign Corrupt Practices Act (FCPA) and international bribery laws, The Accountant's Guide considers:
- How to conduct FCPA risk assessments and investigations
- How to consider FCPA specific financial controls
- How to implement an FCPA compliance program and how to measure FCPA compliance
The risk of bribery and corruption continues to be an area of concern for companies around the world, but armed with The Accountant's Guide to Bribery and Corruption Risks, it is easier than ever to understand the challenges that exist and how to deal with them.Internationally, the Organization of Economic
Klappentext zu „Bribery and Corruption “
As businesses continue to expand globally into new and emerging markets, bribery and corruption risks have increased exponentially. Bribery and Corruption offers a comprehensive look at this growing problem, and at the Foreign Corrupt Practices Act (FCPA) and other international anti-bribery and corruption conventions. Presenting hypothetical examples of situations companies will face, along with practical solutions, the book offers detailed global guidance on a region and country-specific basis.The FCPA prohibits US companies and their subsidiaries from bribing foreign officials, either directly or indirectly through intermediaries, for the purpose of obtaining or retaining business. It also requires companies to keep accurate records of all business transactions and maintain an effective system of internal accounting controls. Internationally, the Organization of Economic Cooperation and Development's (OECD's) anti-bribery convention has been adopted by 38 countries and createslegally binding standards related to bribery of foreign public officials.Written by renowned accounting fraud experts Richard A. Sibery and Brian P. Loughman, and providing an introduction and overview of the Foreign Corrupt Practices Act (FCPA) and international bribery laws, Bribery and Corruption considers: How to conduct FCPA risk assessments and investigations How to consider FCPA specific financial controls How to implement an FCPA compliance program and how to measure FCPA complianceThe risk of bribery and corruption continues to be an area of concern for companies around the world, but armed with Bribery and Corruption, it is easier than ever to understand the challenges that exist and how to deal with them.
Praise for BRIBERY AND CORRUPTION
"Bribery and other forms of corruption are among the greatest risks concerning audit committee members and board members in general of multinational corporations. This book provides excellent, practical advice to those board members in overseeing effective risk management programs and dealing with specific problems when they occur." -- Dennis R. Beresford, Professor of Accounting, University of Georgia, current or former audit committee chairman of five public corporations, and former Financial Accounting Standards Board Chairman
"Bribery and Corruption: Navigating the Global Risks is an excellent resource for compliance, audit, and litigation support practitioners. The book provides an exceptional overview of relevant global anti-bribery and corruption laws and regulations as well as specific guidance to help ensure compliance with these laws. Additionally, the book provides comprehensive coverage of anti-corruption programs and controls, including policies and procedures, risk assessment processes, and effective due diligence programs. This book is a must-read for those involved with the prevention, detection, or investigation of bribery and corruption as the authors provide a practical approach to resolving such complex issues as the FCPA and commercial bribery, and other forms of corrupt activities." -- Paul E. Zikmund, Senior Director, Forensic Audit, Tyco International
"Bribery and Corruption: Navigating the Global Risks should be on the shelf of every CEO of a multinational company and every lawyer advising them. The authors provide excellent historical perspective on the recent anti-bribery mania, highly useful guidance for professionals designing compliance programs, and a road map for companies and their lawyers who are investigating possible corruption or considering an acquisition abroad. It's a very thoughtful resource." -- Aaron R. Marcu, Partner, Freshfields Bruckhaus Deringer LLP, and former federal prosecutor
"With ever increasing investment and development in the emerging markets, there is an inherent need for understanding the specific risks facing companies as they move across bodrers. The level of detail that Ernst & Young provides in this book on regional and country-specific trends and activity presents attorneys in varying jurisdictions with a powerful resource in guiding their clients into new geographies. As an attorney in an emerging market, I found the information extremely valuable and believe this book is an essential read for any anti-bribery and corruption practitioner." -- Isabel Franco, Partner, KLA-Koury Lopes Advogados, São Paulo, Brazilnt anti-bribery mania, highly useful guidance for professionals designing compliance programs, and a road map for companies and their lawyers who are investigating possible corruption or considering an acquisition abroad. It's a very thoughtful resource." -- Aaron R. Marcu, Partner, Freshfields Bruckhaus Deringer LLP, and former federal prosecutor
"Bribery and other forms of corruption are among the greatest risks concerning audit committee members and board members in general of multinational corporations. This book provides excellent, practical advice to those board members in overseeing effective risk management programs and dealing with specific problems when they occur." -- Dennis R. Beresford, Professor of Accounting, University of Georgia, current or former audit committee chairman of five public corporations, and former Financial Accounting Standards Board Chairman
"Bribery and Corruption: Navigating the Global Risks is an excellent resource for compliance, audit, and litigation support practitioners. The book provides an exceptional overview of relevant global anti-bribery and corruption laws and regulations as well as specific guidance to help ensure compliance with these laws. Additionally, the book provides comprehensive coverage of anti-corruption programs and controls, including policies and procedures, risk assessment processes, and effective due diligence programs. This book is a must-read for those involved with the prevention, detection, or investigation of bribery and corruption as the authors provide a practical approach to resolving such complex issues as the FCPA and commercial bribery, and other forms of corrupt activities." -- Paul E. Zikmund, Senior Director, Forensic Audit, Tyco International
"Bribery and Corruption: Navigating the Global Risks should be on the shelf of every CEO of a multinational company and every lawyer advising them. The authors provide excellent historical perspective on the recent anti-bribery mania, highly useful guidance for professionals designing compliance programs, and a road map for companies and their lawyers who are investigating possible corruption or considering an acquisition abroad. It's a very thoughtful resource." -- Aaron R. Marcu, Partner, Freshfields Bruckhaus Deringer LLP, and former federal prosecutor
"With ever increasing investment and development in the emerging markets, there is an inherent need for understanding the specific risks facing companies as they move across bodrers. The level of detail that Ernst & Young provides in this book on regional and country-specific trends and activity presents attorneys in varying jurisdictions with a powerful resource in guiding their clients into new geographies. As an attorney in an emerging market, I found the information extremely valuable and believe this book is an essential read for any anti-bribery and corruption practitioner." -- Isabel Franco, Partner, KLA-Koury Lopes Advogados, São Paulo, Brazilnt anti-bribery mania, highly useful guidance for professionals designing compliance programs, and a road map for companies and their lawyers who are investigating possible corruption or considering an acquisition abroad. It's a very thoughtful resource." -- Aaron R. Marcu, Partner, Freshfields Bruckhaus Deringer LLP, and former federal prosecutor
Inhaltsverzeichnis zu „Bribery and Corruption “
- ForewordChapter 1 Introduction
- Enforcement Trends
- Anti-Corruption Compliance Programs
- Remember the Purpose
Chapter 2 Overview of FCPA
- Legislative History
- Overview and Key FCPA Statutory Elements
- Ancillary Statues
- Summary
Chapter 3 The UK Bribery Act and International Bribery and Corruption Initiatives
- UK Bribery Act of 2010
- Global Anti-Corruption Initiatives
- Summary
Chapter 4 Compliance Programs
- Goals of an Effective Anti-Corruption Compliance Program
- Accepted Standards and Guidance
- What Should an Anti-Corruption Program Include
- Summary
Chapter 5 Policies and Procedures
- Bribery, Corruption and Fraud Prevention Policies
- Communication and Training
- Internal Financial Controls
- Summary
Chapter 6 Risk Assessments
- Scoping the Risk Assessment
- Conducting the Risk Assessment
- Gap Analysis
- Reporting
- Documenting the Risk Assessment
- Summary
Chapter 7: Monitoring
- Building an Anti-Corruption Monitoring Program
- Conducting the Anti-Corruption Compliance Audit
- Reporting the results
- Audits of Agents / Intermediaries
- Use of Data Analytics in Monitoring
- Summary
Chapter 8 Anti-Corruption Due Diligence
- Current Transaction Market Perspectives
- The FCPA Due Diligence Regulatory Environment
- Why Is Anti-Corruption Due Diligence Significant?
- Unique Considerations of Anti-Corruption Due Diligence
- What to Do When Violations Are Found During Anti-Corruption Due Diligence
- Summary
Chapter 9 Investigations
- Trigger Events
- Triage
- Response
- Remediation
- Summary
Chapter 10 Regional Considerations for Bribery and Corruption Risks
- Asia Pacific
- Europe
- India & South Asia
- Middle East
- Africa
- Latin America
Chapter 11 Industry Considerations for Bribery and Corruption Risks
- Aerospace & Defense
- Automotive
- Construction & Real Estate
- Consumer Products
- Diversified Industrial
- Energy
- Financial Services
- Life Sciences
- Media & Entertainment
-
... mehr
Metals & Mining
- Retail & Wholesale
- Technology
- Transportation
- Acknowledgments
- About the Authors and Contributors
- Index
- Unique Considerations of Anti-Corruption Due Diligence
- What to Do When Violations Are Found During Anti-Corruption Due Diligence
- Summary
Chapter 9 Investigations
- Trigger Events
- Triage
- Response
- Remediation
- Summary
Chapter 10 Regional Considerations for Bribery and Corruption Risks
- Asia Pacific
- Europe
- Retail & Wholesale
- Technology
- Transportation
- Acknowledgments
- About the Authors and Contributors
- Index
- Unique Considerations of Anti-Corruption Due Diligence
- What to Do When Violations Are Found During Anti-Corruption Due Diligence
- Summary
Chapter 9 Investigations
- Trigger Events
- Triage
- Response
- Remediation
- Summary
Chapter 10 Regional Considerations for Bribery and Corruption Risks
- Asia Pacific
- Europe
... weniger
Autoren-Porträt von Brian P. Loughman, Richard A. Sibery
Brian P. Loughman is a Partner at Ernst & Young LLPand the Americas Leader of the Fraud Investi-gation & Dispute Services Practice. He has extensive experience investigating and remediating bribery and corruption issues for multi-national clients. He frequently presents his findings to the Securities and Exchange Commission and the Department of Justice.Richard A. Sibery is a Partner at Ernst & Young LLPand leads the Fraud & Investigations group within its Fraud Investigation & Dispute Services Practice. He has extensive experience leading complex international investigations for large public companies. His experience in assisting clients with bribery and corruption issues spans six continents and includes a wide range of industries.
Bibliographische Angaben
- Autoren: Brian P. Loughman , Richard A. Sibery
- 2012, 1. Auflage., 416 Seiten, Maße: 16,4 x 24,2 cm, Gebunden, Englisch
- Verlag: Wiley & Sons
- ISBN-10: 1118011368
- ISBN-13: 9781118011362
Sprache:
Englisch
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