Preventing and prosecuting the corruption

Corruption is a scourge that destroys entire countries and can also lead to the collapse of promising organizations. It is a difficult phenomenon to combat because it materializes in opacity, and leaves no traces in the accounting of organizations.

Precisely for this reason, it is difficult for auditors to detect strong evidence of corruption, beyond indications. And that is why, in particular, to provide effective assurance, organizations must strengthen their internal control system with specific and suitable measures to combat corruption.

In addition, auditors face the challenge of contributing to the implementation of such measures, improving their capacities to identify signs and “red flags” of corruption, detecting the incentives that the context may be offering for the commission of corrupt practices and learning to establish appropriate countermeasures.

In this course we will explore the underworld of corruption, how it is organized, the path corrupt individuals travel to establish their fraudulent schemes, the incentives they find, deterrents and best practices to identify possible cases, decide on the need to investigate them, how to do it and what actions to take.

It is an essential activity for those who lead companies, given the significance of this phenomenon, and for auditors and managers who want to ensure an ethical business tone in their organization and in the relationship with their business counterparts.

Who this course is for:

• Forensic and internal auditors
• Managers of areas or processes with high potential of corruption