IIA-Australia White Paper - Corruption Related Risks in Decision-making

IIA-Australia White Paper - Corruption Related Risks in Decision-making

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Barry Davidow BCom, BAcc, MTaxLaw, ACA, CFE, CRMA, PFIIA, Advanced Diploma of Government (Management), Diplomas in Risk Management and Business Continuity, Government (Fraud Control), Government (Investigation) and International Financial Management.

Matthew Lyon B.Comm, CPA, MIAA



Topics Explored



White Paper


This paper provides a framework for decision-making that addresses the risk of corruption.  It may assist operational, compliance and governance professionals in the design of systems for decision-making and auditors in the assessment of such systems.

Key Points

  1. Corruption manifests in decision-making significantly more than any other activity.
  2. There are a number of factors that increase the risk of corruption in decision-making. 
  3. These should be considered when developing processes for decision-making or when assessing or auditing decisions or the processes for making decisions.
  4. There are two related conceptual equations that might be useful in assessing the risk and assurance of decision-making.
  5. Controlling corruption in decision-making is essential to controlling overall the corruption risks faced by an organisation.

Relevant Industries


Level of Assumed Knowledge