Anti-Bribery & Anti-Corruption Compliance Auditing

Service summary

An evaluation of selected controls addressing defined bribery and corruption risks. The audit examines due diligence, approvals, reporting and responses to concerns across agreed business activities and relationships.

Findings provide evidence of control implementation and unresolved weaknesses. The service does not certify that misconduct is absent or replace specialist forensic investigation, legal proceedings or official enforcement.

Key objectives

• Assess selected anti-corruption controls
• Examine third-party due diligence
• Evaluate approval and reporting evidence
• Identify exceptions and follow-up gaps

Methodology

Risk-based samples of relationships and transactions are reviewed against existing controls, with appropriate protection of sensitive information and reporting channels.

• Agree activities, risk areas, criteria and sensitive-information safeguards.
• Review risk assessments, policies and prior significant concerns.
• Select third parties, transactions and control exceptions.
• Trace due diligence, approvals and relevant payment or benefit records.
• Examine reporting channels and handling of concerns within scope.
• Evaluate unresolved exceptions and corrective action evidence.
• Report control findings and refer suspected misconduct through agreed channels.

Key outcomes

References: [G04]

• Anti-corruption control assessment
• Due diligence and approval findings
• Concern-handling evidence
• Documented escalation matters