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The Anti-Corruption Handbook: How to Protect Your Business in the Global Marketplace

ISBN: 978-0-470-48450-0
192 pages
April 2010
The Anti-Corruption Handbook: How to Protect Your Business in the Global Marketplace  (0470484500) cover image
The global marketplace can be risky business.

Get the knowledge and tools you need to get a competitive advantage in the global markets with The Anti-Corruption Handbook: How to Protect Your Business in the Global Marketplace.

Authoritative and timely, this essential guide equips you—whether you are an auditor, CFO, general counsel, internal auditor, compliance officer, or forensic accountant—to readily identify the signs of corruption and fraud in the global marketplace and successfully investigate it.

This practical guide presents a clear picture of the world of global business corruption, with discussion of:

  • The U.S. laws governing corruption

  • The pitfalls of emerging markets

  • The key to unmasking corrupt activity

  • Reducing risk through technology

  • Intellectual property theft

  • The current state of anti–money laundering in the global marketplace

  • How to investigate allegations of corruption

  • Costs of corruption for industries, economies, and countries

With detailed coverage of the evolution and accounting provisions of the Foreign Corruption Practices Act (FCPA), The Anti-Corruption Handbook: How to Protect Your Business in the Global Marketplace sheds light on the issues and threats that your business faces, the risks of doing business in the global marketplace, and the precautions your organization must take to deter such activity from occurring in the first place.

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Preface.

About the Contributors.

Chapter 1 Managing Corruption Risk.

You Are Not Alone.

Bribery and Kickbacks.

Economic Espionage.

Money Laundering.

Developing Effective Compliance Programs.

Performing Due Diligence.

Chapter 2 What Is Anti-Corruption?

Anti-Corruption Detection and Prevention.

Critical Elements of an Effective Compliance Program.

Governance and Oversight.

Chapter 3 U.S. Efforts to Combat Global Corruption.

The Emergence Of Non Government Organizations.

World Trade Organization.

Global Forum On Fighting Corruption.

International Financial Institutions.

International Chamber Of Commerce.

Transparency International.

Global Corporate Governance Forum.

The Role Of Civil Society.

The Emerging Markets.

Chapter 4 U.S. Laws Governing Corruption.

Racketeer Influenced and Corrupt Organizations Act.

RICO Offenses.

Sherman Antitrust Act.

Anti-Kickback Act of 1986.

Economic Espionage Act of 1996.

Chapter 5 The Evolution of the Foreign Corrupt Practices Act.

Background.

Anti-Bribery Provisions.

Third Party Payments.

Facilitating Payments.

Sanctions Against Bribery.

Chapter 6 Internal Controls and Accounting Provisions of FCPA.

FCPA Accounting Provisions.

Failed Controls.

Controls Assessment.

Conclusion.

Case Study: Rolling on a River.

Chapter 7 Do Not Crimp: The Need for Oversight of Foreign Operations.

Pitfalls of Emerging Markets.

Monitoring Behavior.

Education and Communication.

Extending the Tone from the Top Beyond the Borders.

Case Study: Bribes in the USSR.

Chapter 8  The Human Factor.

Why Focus on Fraud and Corruption Risk?

Behavioral Root Causes of Fraud and Corruption.

Psychology of Fraud Perpetrators.

Understanding Management Fraud.

Chapter 9 Corporate Governance: The Key to Unmasking Corrupt Activity.

Enterprise Risk Management: Create Stronger Governance and Corporate Compliance.

Mitigating Risk.

Ascertain Risk Areas.

Establishing Procedures to Mitigate Risk.

Perform a Periodic Assessment.

Blowing the Whistle on Corporate Fraud.

Chapter 10 Whistle-Blower Programs.

Pulling Out the Ear Plugs.

Understanding Stakeholders and their Needs.

Steps of the MACH Process.

Monitoring the MACH Process.

Conclusion.

Appendix.

Chapter 11 Document Retention.

Create, Communicate, Monitor.

Reduce Risk Through Technology.

Computer Crime.

The Most Common Computer-Related Crimes.

The Value of Stored Data.

Chapter 12 Information Security: Intellectual Property Theft Is Often the Result of Government Corruption.

Information Security Audit.

Classification of Information.

Division of Responsibilities and Duties are an Effective Strategy in Protecting Trade Secrets.

Information Security Control Officers or Custodians.

Use of Confidential or Proprietary Markings.

Document Destruction.

Education and Training.

Background Checks.

Confidentiality Agreements.

Employee Orientation.

Separation Plans.

Physical Security.

Systems Security.

E-Mail Policy.

Internet Policy

Solicitations for Information.

Seminar/Tradeshow/Off-site Meetings Policy.

Joint Venture/Vendor/Subcontractor Procedures.

Contractual Provisions with End Users.

Action Plans.

International Protection Issues.

Information Security Policy.

Chapter 13 Anti-Money Laundering: The USA PATRIOT Act.

Current State of AML in the Global Marketplace.

Case Study: The Boys from Brazil.

Chapter 14 Procurement Fraud: Detecting and Preventing Procurement and Related Fraud.

Kickbacks.

Vendor Fraud.

Bid Rigging.

Defective Pricing and Price Fixing.

Contract Fraud.

Cost/Labor Mischarging.

Case Study 1 – Employee Fraud.

Case Study 2 – Vendor Kickbacks and Collusion.

Conclusion.

Chapter 15 Construction Fraud: Monitoring, Mitigating and Investigating Construction Fraud.

Common Construction Company Fraud Schemes.

Combating Fraud and Corruption.

Strengthen Your Internal Controls.

Chapter 16 Special Investigations: How to Investigate Allegations of Corruption.

An Interested Party: The Auditor.

The Special Investigation.

Chapter 17 Navigating the Perils of the Global Marketplace.

FCPA Enforcement.

Record Keeping.

Data Collection and Processing.

Transborder Data-Flow Issues.

Chapter 18 Case for Collective Action: The World Bank Initiative.

Why Collective Action Against Corruption?

Different Views of Corruption.

Business Costs of Corruption.

Costs of Corruption for Industries, Economies and Countries.

Different Views of the Private Sector.

Corruption Dilemma.

Chapter 19: Leveling the Playing Field.

Book Research Summary.

Index.

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WILLIAM P. OLSEN, CFE, CGFM, CIA, is Principal in the Advisory Services practice and National Practice Leader of Investigations at Grant Thornton LLP, the fifth largest and fastest growing global accounting firm. He provides anti-corruption consulting services to clients around the world, performing numerous investigations involving money laundering, organized crime and corruption, due diligence, and computer forensics. He has also consulted numerous organizations on developing policies, controls, and procedures to assure compliance with government regulations.
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