LEADER 04250oam 2200685I 450 001 9910465614603321 005 20200520144314.0 010 $a1-317-17260-4 010 $a1-315-56991-4 010 $a1-317-17259-0 010 $a1-299-26363-1 010 $a1-4094-5358-8 024 7 $a10.4324/9781315569918 035 $a(CKB)2560000000098742 035 $a(EBL)1139932 035 $a(OCoLC)830163013 035 $a(SSID)ssj0000832789 035 $a(PQKBManifestationID)12410570 035 $a(PQKBTitleCode)TC0000832789 035 $a(PQKBWorkID)10918972 035 $a(PQKB)10837896 035 $a(MiAaPQ)EBC1139932 035 $a(MiAaPQ)EBC4513172 035 $a(Au-PeEL)EBL4513172 035 $a(CaPaEBR)ebr11414232 035 $a(OCoLC)995776288 035 $a(OCoLC)948603814 035 $a(EXLCZ)992560000000098742 100 $a20180706e20162013 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aBribery and corruption $ehow to be an impeccable and profitable corporate citizen /$fMichael J. Comer and Timothy E. Stephens 210 1$aLondon ;$aNew York :$cRoutledge,$d2016. 215 $a1 online resource (911 p.) 300 $a"A Gower book"--cover. 300 $a"First published 2013 by Gower Publishing"--t.p. verso. 311 $a1-4094-5357-X 320 $aIncludes bibliographical references and index. 327 $aForeword: the honourable Kenneth Mutt KC -- Noble cause corruption -- Background on corruption laws -- A bit of dodgy history -- The main conventions -- UK and US regulatory agencies -- The Bribery Act 2010 and friends -- Objectives and limitations -- Main sections of the act -- Enforcement, penalties and sentencing -- Other relevant UK legislation and guidelines -- US and worldwide legislation and guidelines -- The taxonomy of corruption -- Introduction to a universal problem -- Sectoral corruption -- The mechanics of corruption -- Examples of high risk processes and contexts -- Risk assessment -- Introduction and the nature of risk -- Preparation and catalogues -- Common pre-conditional factors -- Evaluation tools and techniques -- Exposing corruption -- Introduction and background -- Critical point auditing -- Manual tests -- Effective baseline controls -- Introduction on the nature of controls -- Control tools and misconceptions -- Ownership and the tone from the top -- Budgets, policies and procedures -- Due diligence, integrity reporting and contingency planning -- Contractual controls and personnel procedures -- Accounting procedures, fidelity and insurance -- Additional controls -- Introduction, principles and policies -- Additional anti-corruption strategies -- Dealing with corruption -- Facilitation payments, gifts and third party agents -- Join ventures, acquisitions and ipos -- Other projects and controls -- Internal and regulatory investigations -- Background and strategy to internal investigations -- Key elements and case handling -- Regulatory investigations -- Negotiating settlements and going to court. 330 $aBribery and Corruption is written by the world's leading practitioners in the fields of fraud prevention, detection and investigation, they have massive practical experience in commercial and governmental sectors. The book exposes the misconceptions, myths and, indeed, corruption of the word bribery and suggests effective solutions that go well beyond simple compliance. It commits to assertive managerial rather than timorous legal solutions to anti-bribery and related laws. It explains how processes can be tested - using automated fraud detection software - to expose current cases of fraud and 606 $aCorruption 606 $aCorruption$xPrevention 606 $aBribery$xPrevention 608 $aElectronic books. 615 0$aCorruption. 615 0$aCorruption$xPrevention. 615 0$aBribery$xPrevention. 676 $a658.4/73 700 $aComer$b Michael J.$0954816 701 $aStephens$b Timothy E$0960719 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910465614603321 996 $aBribery and corruption$92177859 997 $aUNINA