ABSTRACT

Politicians and regulators do not run businesses. Bribery and Corruption is for managers who do. It will help you transform uncertainties and problems created via legislation and regulations (such as The UK Bribery Act, The Proceeds of Crime Act, The Foreign Corrupt Practices Act, Sarbanes-Oxley) into opportunities to: ¢ Maintain entrepreneurial, profitable, and enjoyable working environments while easily surpassing compliance standards ¢ Control incoming, internal, outgoing, competitive corruption and fraud ¢ Take decisions in grey areas, confidently Bribery and Corruption frames control and compliance in an entirely different way: not as a brake on your company’s forward motion but as essential protective equipment enabling you to go faster and further in safety. Written by the world’s leading practitioners in the fields of fraud prevention, detection and investigation with massive practical experience in both commercial and governmental sectors, Bribery and Corruption exposes the misconceptions, myths and corruption of the word bribery and suggests effective solutions that go well beyond simple compliance. It commits to assertive managerial rather than timorous legal solutions to anti-bribery and other laws. It explains how processes can be tested - using automated fraud detection software - to expose current cases of fraud and corruption or to provide assurance that controls are functioning optimally. It tackles the usually ignored problems of stratospheric, political, academic and media corruption, which often motivate commercial bribery. It exposes the dangers of employee to employee corruption; skulduggery by blue collar workers and lots more. Over the last 25 years, Mike Comer, occasionally writing with Tim Stephens, has been responsible for some of the most readable and influential books on fraud. Bribery and Corruption is another tour de force, complete, authoritative and yet a great pleasure to read.

chapter 1|32 pages

Noble Cause Corruption

part I|2 pages

Background on Corruption Laws

chapter 2|22 pages

A Bit of Dodgy History

chapter 3|8 pages

The Main Conventions

chapter 4|12 pages

UK and US Regulatory Agencies

part II|2 pages

The Bribery Act 2010 and Friends

chapter 5|28 pages

Objective and Limitations

chapter 6|30 pages

Main Sections of the Bribery Act

chapter 7|48 pages

Enforcement, Penalties and Sentencing

part III|2 pages

The Taxonomy of Corruption

chapter 10|24 pages

Introduction to a Universal Problem

chapter 11|24 pages

Sectoral Corruption

chapter 12|56 pages

The Mechanics of Corruption

chapter 13|38 pages

Examples of High-risk Processes and Contexts

part IV|2 pages

Risk Assessment

chapter 14|28 pages

The Nature of Risk

chapter 15|14 pages

Management and Catalogues

chapter 16|36 pages

Analysing Vulnerable Contexts

chapter 17|16 pages

Analysing Secondary Risks

part V|2 pages

Exposing Corruption

chapter 18|14 pages

Introduction and Background

chapter 19|50 pages

Critical Point Auditing

chapter 20|22 pages

Manual Tests

part VI|2 pages

Background on Effective Controls

part VII|2 pages

Additional Anti-bribery Controls

chapter 28|4 pages

Introduction, Principles and Policies

chapter 29|18 pages

Additional Anti-corruption Strategies

chapter 30|12 pages

More on High Risk Aspects

chapter 33|8 pages

Some Other Problem Areas

part VIII|2 pages

Internal and Regulatory Investigations

chapter 35|20 pages

Key Elements and Case-handling

chapter 36|18 pages

Regulatory Investigations

chapter 37|12 pages

Negotiating Settlements and Going to Court