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Practice Guide: Auditing Anti-bribery and Anti-corruption Programs
Recommended Guidance

Practice Guide: Auditing Anti-bribery and Anti-corruption ProgramsThe IIA’s Practice Guide: Auditing Anti-bribery and Anti-corruption Programs offers internal audit practitioners insight on the nature of bribery and corruption in organizations throughout the world. It discusses the current business landscape and stresses that no organization, regardless of whether it is public, private, large or small is immune from the devastating impacts bribery and corruptions bring. The guide provides an overview of the key components necessary to effectively audit prevention and deterrence programs.

The Practice Guide is organized by addressing the following areas:

  • The global legislative landscape
  • Bribery and corruption risks and controls
  • Internal audit’s role in anti-corruption
  • Coordination with other compliance functions
  • Challenges that result when bribery and corruption reach high levels
  • Comparisons of legislation in selected countries, examples of risks and controls, and a sample audit program

In addition, the practice guide identifies high-risk areas and red flags for bribery and corruption, while providing audit steps to address each high-risk area. Components of an effective anti-corruption program are also discussed.

Downloads and Links

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Practice Guides are restricted to IIA members only.  Members Only

Non-members may purchase this Practice Guide from the IIA Bookstore.


An updated edition of the International Professional Practices Framework (IPPF) guide, more commonly known as the Red Book, is now available. Visit the IIA Bookstore for more information.