IIARF Bookstore Releases Bribery Handbook for Internal Auditors
The IIA Research Foundation presents Bribery: Identify Hidden Risks in Your Organization that offers practical advice to auditors on how to prepare work programs that adequately address anti-bribery risks and internal controls. As the author explains, it proves extremely difficult to detect and prevent bribery by employing the general audit techniques used by internal audit generalists. “Internal auditors are not normally focused on rooting out fraudulent transactions; the discovery of fraud in a regular audit assignment may be seen as a by-product of the audit rather than its main purpose.”
He asserts that detecting and deterring bribery should not be the internal auditor’s focus, but instead they should focus on adding value by assessing the existence and effectiveness of anti-bribery internal controls. To assist them in doing so, the book provides overviews of:
- Anti-bribery controls over an organization’s expenditures, revenue, assets, and liabilities.
- Bribes that take place off the books that tend to be very difficult to prevent and detect.
- General internal controls and other institutional mechanisms.
- International law and regulations related to bribery.
- The risks and related internal controls for bribes that pass through an organization’s books.
With the prevalence of bribery across industries, organizations, governments, and other institutions throughout the world, this new release is a quick-read reference that should be part of every internal auditor’s library. To get your copy, please visit the Bookstore.
Save 20% with promo code CHAPTER. Also available as an eBook or download PDF.
Offer expires July 31, 2014.