IIA-Australia White Paper - Corruption Indicators in Internal Audit

IIA-Australia White Paper - Indicators of Corruption

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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

Internal Audit


White Paper


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.

Relevant Industries


Level of Assumed Knowledge