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As businesses continue to expand globally into new and emergingmarkets, bribery and corruption risks have increased exponentially.Bribery and Corruption offers a comprehensive look at thisgrowing problem, and at the Foreign Corrupt Practices Act (FCPA)and other international anti-bribery and corruption conventions.Presenting hypothetical examples of situations companies will face,along with practical solutions, the book offers detailed globalguidance on a region and country-specific basis.

The FCPA prohibits US companies and their subsidiaries frombribing foreign officials, either directly or indirectly throughintermediaries, for the purpose of obtaining or retaining business.It also requires companies to keep accurate records of all businesstransactions and maintain an effective system of internalaccounting controls. Internationally, the Organization of EconomicCooperation and Development's (OECD's) anti-bribery convention hasbeen adopted by 38 countries and creates legally binding standardsrelated to bribery of foreign public officials.

Written by renowned accounting fraud experts Richard A. Siberyand Brian P. Loughman, and providing an introduction and overviewof the Foreign Corrupt Practices Act (FCPA) and internationalbribery laws, Bribery and Corruption considers:

  • How to conduct FCPA risk assessments and investigations
  • How to consider FCPA specific financial controls
  • How to implement an FCPA compliance program and how to measureFCPA compliance

The risk of bribery and corruption continues to be an area ofconcern for companies around the world, but armed with Briberyand Corruption, it is easier than ever to understand thechallenges that exist and how to deal with them.

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