White Paper - Corruption Indicators in Internal Audit

Whitepaper

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Author

Barry Davidow

B.Com, B.Acc, M.TaxLaw, ACA, CFE, CRMA, PFIIA

Matthew Lyon

B.Comm, CPA, MIAA

Date

2023

Topics Explored

Internal Audit, Fraud and Corruption

Format

White Paper

Extract/Description

Corruption is often a significant risk to organisations in the public and private sectors and non-government organisations. This paper describes indicators of corruption that can be used when undertaking internal audits of areas that might be prone to corruption.

Key Points

1. Some indicators are related to the documentation of the activity.
2. Some indicators relate to the transacting entity.
3. There are indicators that apply to the decision-maker.