Bribery Act, The
An overview of the offences in the UK relating to bribery, corruption, the Fraud Act and money laundering.
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.
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An overview of the offences in the UK relating to bribery, corruption, the Fraud Act and money laundering.
A book for executives, lawyers, and auditors who need a basic understanding of corporate fraud.
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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.
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.
All business organisations and senior officers should ensure they have adequate procedures to prevent bribery by ‘associated persons’ on their behalf, or risk being criminally liable, after the first conviction for ‘failure to prevent bribery’.
Employers may still be able to dismiss an employee for gross misconduct, even if the employee subsequently attempts to put things right, according to a recent ruling.
The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
Deloitte has become the latest international company involved in South Africa's government-linked corruption scandals.
A study examining the extent of business corruption relative to government corruption internationally.
Fraud expert Tim Parkman provides a checklist of 'red flag' potential fraud indicators for staff to be aware of.
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.
Fighting bribery and corruption
The Business Law department at ICAEW provides information and guidance on the Bribery Act and anti-corruption initiatives.
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.
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.
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.
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.
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