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Bribery and corruption

Bribery and corruption are amongst the greatest threats to economic development. On this page you can find key organisations involved in the fight against corruption and a selection of resources in this area.

What's on this page?

  • eBooks
  • Legal alerts
  • Online articles
  • Useful links
  • Articles and books

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com

T  +44 (0)20 7920 8620

eBooks

The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Bribery Act, The

An overview of the offences in the UK relating to bribery, corruption, the Fraud Act and money laundering.

Doing business in the ASEAN countries

A practical guide to doing business in the newly emerging economies of the Association of Southeast Asian Nations.

Essentials of corporate fraud

A book for executives, lawyers, and auditors who need a basic understanding of corporate fraud.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Legal Alert

Legal Alert is a monthly checklist from Atom Content Marketing highlighting new and pending laws, regulations, codes of practice and rulings that could have an impact on your business.

Case law: Small business fails to establish ‘adequate procedures’ defence in first defended Bribery Act prosecution

01-05-2018

Commercial organisations, even if small, open-plan and run informally and/or on a family basis, should ensure they carry out formal anti-bribery risk assessments, introduce and monitor an anti-bribery policy, including staff training, adequate record-keeping, and appointment of a designated compliance officer, and regularly review the policy’s effectiveness, all proportionate to the size, type and complexity of the business, or risk a conviction for failure to provide ‘adequate procedures’ to prevent bribery.

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Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

The new board role in compliance oversight

The author discusses the current regulatory environment and board compliance objectives.

Incentive for enforcement

Don't be fooled by the lack of prosecutions since the Bribery Act was enacted, attitudes are hardening and businesses need to take note, writes Kevin Robinson.

SOX compliance 10 years on

Ten years after the Sarbanes-Oxley Act (SOX) was enacted in 2002, Joe Mont asks whether the Act has worked in reducing business corruption.

Useful links

ICAEW

Fighting bribery and corruption
The Business Law department at ICAEW provides information and guidance on the Bribery Act and anti-corruption initiatives.

GOV.UK

Overseas business risk
Guidance from the Foreign and Commonwealth Office on potential risks when trading with other countries.

Crime and fraud prevention for businesses in international trade
Guidance from HMRC on common types of fraud, protecting your business, IT, intellectual property and getting support.

National Crime Agency (NCA)
Information on the Economic Crime Command, which co-ordinates the UK's efforts against fraud, bribery and corruption.

Serious Fraud Office (SFO)
Part of the UK criminal justice system, the SFO is an independent government department that investigates and prosecutes serious or complex fraud.

Surveys

EY fraud surveys
Collection of worldwide and regional fraud surveys on fraud and unethical conduct.

Pulling fraud out of the shadows
PwC's 2018 global economic crime and fraud survey.

Fraud barometer
A survey of fraud trends and patterns affecting the UK economy.

Organisations

Association of Certified Fraud Examiners (ACFE)
A global professional association providing training and resources, such as publications and sample documents.

European Union
Information on OLAF, the European Union's anti-fraud office.

Fraud Advisory Panel (FAP)
The site provides information on the panel, key facts and a collection of FAP material.

IMF
A Code of Good Practice, Manual on Fiscal Transparency and Guide on Resource Revenue Transparency.

OECD
News and information on the Anti-Bribery Convention, including reports and surveys by country.

Other resources

AuditNet Fraud
Links to fraud and investigator resources and news from the AuditNet web portal for auditors.

GAN Integrity
A business tool to help SMEs avoid and fight corruption. The website includes country profiles and an inventory of online anti-corruption tools.

Global Anti-Corruption and Anti-Bribery Laws
Free tool from Dentons comparing anti-bribery laws across international jurisdictions.

Transparency International
An NGO focusing on corruption and transparency. The website includes articles, advice, a corruption perceptions index, bribe payers index and guidance on best practice. 

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.