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Anti-Corruption Day - 9 December 2021

by Tess Borges | Dec 08, 2021
Anti-Corruption Day has been observed since 2003 after the passage of the United Nations Convention Against Corruption:

https://www.unodc.org/unodc/en/corruption/uncac.html

Anti-Corruption Day is marked to raise public awareness about the issue of corruption. This is done to promote the idea of putting corruption mitigation measures in place to ensure a better recovery.

Corruption can be defined as:
Acts in which individuals wrongfully use their position or influence to procure benefit for themselves or another person, contrary to their duty to their employer or the rights of others for example kickbacks, self-dealing or conflicts of interest – corruption typically involves bribery.
A well-known anti-corruption organisation is Transparency International. Each year Transparency International produces its ‘Corruption Perceptions Index’ ranking nations from least to most corrupt. In 2020 New Zealand and Denmark were ranked equal least corrupt countries (number 1) in the world. Australia was ranked equal number 11 but could improve transparency and potentially its international corruption ranking if the Australian Government established a strong federal integrity commission. Australian States and Territories have their own government anti-corruption bodies. To view the Transparency International ‘Corruption Perceptions Index’:

https://www.transparency.org/en/cpi/2020/index/nzl

The IIA-Australia has produced specific reference documents on corruption:

Factsheet - factsheet-fraud-and-corruption.pdf (iia.org.au)
20 Critical Questions - 20-questions-directors-should-ask-about-ethics-and-fraud-control.pdf (iia.org.au)
Numerous White Papers - White Papers - Institute of Internal Auditors - Australia (iia.org.au)

A source of information on corruption is the Association of Certified Fraud Examiners (ACFE):
https://www.acfe.com/

Sources of information about corruption include:
  • ’The 20 Critical Questions Series – What Directors should ask about Ethics and Fraud Control’, IIA-Australia
  • Factsheet ‘Conflicts of Interest’, IIA-Australia
  • Factsheet ‘Fraud and Corruption’, IIA-Australia
  • Factsheet ‘Procurement Integrity (Probity)’, IIA-Australia
  • Factsheet ‘Tender Transparency’, IIA-Australia
  • White Paper ‘Auditing Transparency’, IIA-Australia
  • White Paper ‘Auditing Tender Evaluation Reports’, IIA-Australia
  • White Paper ‘Auditing Tender Specifications and Assessment Criteria’, IIA-Australia
  • White Paper ‘Conducting Fraud and Corruption Investigations’, IIA-Australia
  • White Paper ‘Conflicts of Interest in the Award of Contracts’, IIA-Australia
  • White Paper ‘Conflicts of Interest – A Framework’, IIA-Australia
  • White Paper ‘Corruption Indicators in Internal Audit’, IIA-Australia
  • White Paper ‘Corruption Related Risk in Decision-making’, IIA-Australia
  • White Paper ‘Fraud and Corruption Risk Assessments’, IIA-Australia
  • White Paper ‘Fraud Prevention: 10 Action Steps’, IIA-Australia
  • White Paper ‘Fraud Risk Indicators’, IIA-Australia
  • White Paper ‘Procurement Integrity (Probity)’, IIA-Australia
  • White Paper ‘Public Sector Procurement’, IIA-Australia
  • White Paper ‘Procurement Integrity (Probity)’, IIA-Australia
  • White Paper ‘Whistleblowing Program’, IIA-Australia
  • ‘Fraud Examiners Manual’, Association of Certified Fraud Examiners
  • Australian Standard AS 8001–2008 ‘Fraud and Corruption Control’, Standards Australia
  • Transparency International website, www.transparency.org
  • The Australian Government Commonwealth Fraud Prevention Centre has guidance on how to counter fraud.
  • Australian State and Territory Governments have anti-corruption bodies that produce relevant guidance.
  • Many Australian State and Territory Auditors–General have issued fraud and corruption guidance.

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