ABSTRACT
In a perfect world, controls would be commensurate with evolving risks, demonstrably cost-effective while balancing entrepreneurship and flexibility against compliance and box-ticking. Unfortunately, this ideal is rarely attainable and most organisations are overor under controlled: either too lax or too bureaucratic; too risk-tolerant or too cautious. Detection is both the fine-tuning for controls and the safety net if they come under attack. Detection is an essential contributor to adequate procedures. This chapter is targeted primarily at detecting bribe payment,1 although it touches on incoming, internal and competitive corruption and associated frauds: all where there are no existing suspicions.
