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4.1
80 reviewsThe 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 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:
The 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.Content:
Chapter 1 Introduction (pages 1–7):
Chapter 2 Overview of FCPA (pages 9–27):
Chapter 3 The U.K. Bribery Act and International Bribery and Corruption Initiatives (pages 29–45):
Chapter 4 Compliance Programs (pages 47–73):
Chapter 5 Policies and Procedures (pages 75–112):
Chapter 6 Risk Assessments (pages 113–127):
Chapter 7 Monitoring (pages 129–151):
Chapter 8 Anti?Corruption Due Diligence (pages 153–175):
Chapter 9 Investigations (pages 177–224):
Chapter 10 Regional Considerations for Bribery and Corruption Risks (pages 225–293):
Chapter 11 Industry Considerations for Bribery and Corruption Risks (pages 295–385):
