Anti-Bribery Management System Certification Audits

Key requirements — selected themes

• Leadership, anti-bribery policy and oversight
• Bribery risk assessment and due diligence
• Financial and non-financial controls
• Controls over business associates and transactions
• Reporting, investigations and response
• Monitoring, review and improvement

High-level summary

An independent evaluation of the framework used to prevent, detect and respond to bribery. Audits examine the alignment between identified exposure, governance arrangements and implemented controls across the defined business activities.

Certification recognises conformity of the anti-bribery management system. It supports confidence in accountable business practices without confirming that bribery has never occurred or guaranteeing that future misconduct cannot occur.

Third-party certification pathway

References: [S09] · [G01] · [G02] · [G03]

• Application & scope. Define entities, locations, business relationships and activities within the anti-bribery scope.
• Review & audit planning. Confirm eligibility, impartiality, competence and applicable rules; agree scope, audit time and programme.
• Stage 1 — readiness. Review risk assessment, governance, due diligence arrangements and internal evaluation evidence.
• Stage 2 — implementation. Sample relevant transactions, business associate controls, reporting arrangements and implemented safeguards.
• Nonconformity resolution. Review corrections and corrective actions; verify closure or accept action plans as the applicable rules require.
• Independent certification decision. A competent function independent of the audit evaluates the evidence; certification is issued only when requirements are met.
• Surveillance. Review changing exposure, significant concerns, control exceptions and the response to identified weaknesses.
• Recertification. Reassess the system before certificate expiry and complete the required review and decision for a new cycle.