William P. Olsen

Anti-Corruption Hdbk

• Gebundenes Buch

Produktbeschreibung

Business corruption in the global marketplace is becoming an increasing menace to U.S. organizations. Based on the authorÕs hands-on experiences on the front line of the battle against corruption, Fighting Global Corruption skillfully explores the risk of doing business in the global marketplace and the precautions companies and organizations can take to deter corruption. A direct guide to anti-corruption, the book shows CFOs, internal auditors, compliance offices, and forensic accountants how to take proactive steps to detect and deter this activity through strong governance and oversight programs.

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The global marketplace can be risky business.

Get the knowledge and tools you need to get a competitive advantage in the global markets with The Anti-Corruption Handbook: How to Protect Your Business in the Global Marketplace.

Authoritative and timely, this essential guide equips you--whether you are an auditor, CFO, general counsel, internal auditor, compliance officer, or forensic accountant--to readily identify the signs of corruption and fraud in the global marketplace and successfully investigate it.

This practical guide presents a clear picture of the world of global business corruption, with discussion of:
The U.S. laws governing corruption
The pitfalls of emerging markets
The key to unmasking corrupt activity
Reducing risk through technology
Intellectual property theft
The current state of anti-money laundering in the global marketplace
How to investigate allegations of corruption
Costs of corruption for industries, economies, and countries

With detailed coverage of the evolution and accounting provisions of the Foreign Corruption Practices Act (FCPA), The Anti-Corruption Handbook: How to Protect Your Business in the Global Marketplace sheds light on the issues and threats that your business faces, the risks of doing business in the global marketplace, and the precautions your organization must take to deter such activity from occurring in the first place.

Produktdetails

• Verlag: Wiley & Sons
• Artikelnr. des Verlages: 14548450000
• 1. Auflage
• Seitenzahl: 192
• Erscheinungstermin: 5. April 2010
• Englisch
• Abmessung: 238mm x 161mm x 25mm
• Gewicht: 361g
• ISBN-13: 9780470484500
• ISBN-10: 0470484500
• Artikelnr.: 27347659

Autorenporträt

WILLIAM P. OLSEN, CFE, CGFM, CIA, is Principal in the Advisory Services practice and National Practice Leader of Investigations at Grant Thornton LLP, the fifth largest and fastest growing global accounting firm. He provides anti-corruption consulting services to clients around the world, performing numerous investigations involving money laundering, organized crime and corruption, due diligence, and computer forensics. He has also consulted numerous organizations on developing policies, controls, and procedures to assure compliance with government regulations.

Inhaltsangabe

Preface. About the Contributors. Chapter 1 Managing Corruption Risk. You
Are Not Alone. Bribery and Kickbacks. Economic Espionage. Money Laundering.
Developing Effective Compliance Programs. Performing Due Diligence. Chapter
2 What Is Anti-Corruption? Anti-Corruption Detection and Prevention.
Critical Elements of an Effective Compliance Program. Governance and
Oversight. Chapter 3 U.S. Efforts to Combat Global Corruption. The
Emergence Of Non Government Organizations. World Trade Organization. Global
Forum On Fighting Corruption. International Financial Institutions.
International Chamber Of Commerce. Transparency International. Global
Corporate Governance Forum. The Role Of Civil Society. The Emerging
Markets. Chapter 4 U.S. Laws Governing Corruption. Racketeer Influenced and
Corrupt Organizations Act. RICO Offenses. Sherman Antitrust Act.
Anti-Kickback Act of 1986. Economic Espionage Act of 1996. Chapter 5 The
Evolution of the Foreign Corrupt Practices Act. Background. Anti-Bribery
Provisions. Third Party Payments. Facilitating Payments. Sanctions Against
Bribery. Chapter 6 Internal Controls and Accounting Provisions of FCPA.
FCPA Accounting Provisions. Failed Controls. Controls Assessment.
Conclusion. Case Study: Rolling on a River. Chapter 7 Do Not Crimp: The
Need for Oversight of Foreign Operations. Pitfalls of Emerging Markets.
Monitoring Behavior. Education and Communication. Extending the Tone from
the Top Beyond the Borders. Case Study: Bribes in the USSR. Chapter 8 The
Human Factor. Why Focus on Fraud and Corruption Risk? Behavioral Root
Causes of Fraud and Corruption. Psychology of Fraud Perpetrators.
Understanding Management Fraud. Chapter 9 Corporate Governance: The Key to
Unmasking Corrupt Activity. Enterprise Risk Management: Create Stronger
Governance and Corporate Compliance. Mitigating Risk. Ascertain Risk Areas.
Establishing Procedures to Mitigate Risk. Perform a Periodic Assessment.
Blowing the Whistle on Corporate Fraud. Chapter 10 Whistle-Blower Programs.
Pulling Out the Ear Plugs. Understanding Stakeholders and their Needs.
Steps of the MACH Process. Monitoring the MACH Process. Conclusion.
Appendix. Chapter 11 Document Retention. Create, Communicate, Monitor.
Reduce Risk Through Technology. Computer Crime. The Most Common
Computer-Related Crimes. The Value of Stored Data. Chapter 12 Information
Security: Intellectual Property Theft Is Often the Result of Government
Corruption. Information Security Audit. Classification of Information.
Division of Responsibilities and Duties are an Effective Strategy in
Protecting Trade Secrets. Information Security Control Officers or
Custodians. Use of Confidential or Proprietary Markings. Document
Destruction. Education and Training. Background Checks. Confidentiality
Agreements. Employee Orientation. Separation Plans. Physical Security.
Systems Security. E-Mail Policy. Internet Policy Solicitations for
Information. Seminar/Tradeshow/Off-site Meetings Policy. Joint
Venture/Vendor/Subcontractor Procedures. Contractual Provisions with End
Users. Action Plans. International Protection Issues. Information Security
Policy. Chapter 13 Anti-Money Laundering: The USA PATRIOT Act. Current
State of AML in the Global Marketplace. Case Study: The Boys from Brazil.
Chapter 14 Procurement Fraud: Detecting and Preventing Procurement and
Related Fraud. Kickbacks. Vendor Fraud. Bid Rigging. Defective Pricing and
Price Fixing. Contract Fraud. Cost/Labor Mischarging. Case Study 1 -
Employee Fraud. Case Study 2 - Vendor Kickbacks and Collusion. Conclusion.
Chapter 15 Construction Fraud: Monitoring, Mitigating and Investigating
Construction Fraud. Common Construction Company Fraud Schemes. Combating
Fraud and Corruption. Strengthen Your Internal Controls. Chapter 16 Special
Investigations: How to Investigate Allegations of Corruption. An Interested
Party: The Auditor. The Special Investigation. Chapter 17 Navigating the
Perils of the Global Marketplace. FCPA Enforcement. Record Keeping. Data
Collection and Processing. Transborder Data-Flow Issues. Chapter 18 Case
for Collective Action: The World Bank Initiative. Why Collective Action
Against Corruption? Different Views of Corruption. Business Costs of
Corruption. Costs of Corruption for Industries, Economies and Countries.
Different Views of the Private Sector. Corruption Dilemma. Chapter 19:
Leveling the Playing Field. Book Research Summary. Index.