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This practical guide addresses the global challenge of accounting fraud, particularly as businesses expand into new markets where bribery and corruption risks are rising. It provides an in-depth examination of the Foreign Corrupt Practices Act (FCPA) and other international anti-bribery conventions, highlighting the importance of compliance. The book includes hypothetical scenarios companies may encounter and offers actionable solutions, with detailed guidance tailored to specific regions and countries. The FCPA prohibits U.S. companies and their subsidiaries from bribing foreign officials, directly or indirectly, to secure business, and mandates accurate record-keeping and robust internal accounting controls. Additionally, the OECD's anti-bribery convention, adopted by 38 countries, establishes binding standards for addressing bribery of foreign public officials. Authored by experts in accounting fraud, the guide covers essential topics such as conducting FCPA risk assessments, implementing compliance programs, and measuring adherence to FCPA standards. As the risk of bribery and corruption remains a significant concern for global companies, this guide equips readers with the knowledge to navigate these challenges effectively.
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Bribery and Corruption, Richard A. Sibery
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- Année de publication
- 2011
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