Anti-Corruption | by OCEG the Open Compliance and Ethics Group

OCEG Contributed

Corruption & Bribery

OCEG One Minute Poll: How Much of a Problem is Corruption?

IIA Knowledge Briefing: Internal Auditing and the Foreign Corrupt Practices Act

Anti-Corruption Illustrated Series:#1 Managing Corruption Risk

Anti-Corruption Illustrated Series: #3 Identifying and Resolving Issues

Anti-Corruption Illustrated Series: #5 Conducting a Corruption Investigation

Anti-Money Laundering and Counter-Terrorism Financing Act 2006 Series Page, Australia

Managing the Business Risk of Fraud: A Practical Guide - Exposure Draft (IIA, 2007)

Fraud Risk Management: Developing a Strategy for Prevention, Detection, and Response (2006)

UK - Fraud, Regularity and Propriety - Code of Procurement Ethics - Ministry of Defence Guidelines for Industry

DOJ, 2005 Money Laundering Threat Assessment

Journal of Forensic Accounting

Money Laundering Law - 20 Basic Facets (2007)

FFIEC Bank Secrecy Act/Anti-Money Laundering InfoBase

Staying Out of Trouble: The Role of a Global Anti-Corruption Program

International Money Laundering Information Network (IMoLIN)

EU, Opinion 1/2006 on the application of EU data protection rules to internal whistleblowing schemes in the fields of accounting, internal accounting controls, auditing matters, fight against bribery, banking and financial crime

SEC, Anti-Money Laundering (AML) Source Tool for Mutual Funds (2008)

SEC, Anti-Money Laundering (AML) Source Tool for Broker-Dealers (2008)

Managing the Business Risk of Fraud: A Practical Guide (2008)

Have You Looked under the Hood of Your Fraud Program Lately? (2008)

DOJ, Remarks Prepared for Delivery by Deputy Attorney General Mark R. Filip at Press Conference Announcing Revisions to Corporate Charging Guidelines (2008)

EU, European Commission Site on Financial Crime

Corruption or Compliance: Weighing the Costs - 10th Annual Global Fraud Survey (2008)

Treasury/FRS/FDIC/FTC: Identity Theft Red Flags and Address Discrepancies Under the Fair and Accurate Credit Transactions Act of 2003 (2007)

UK, The risk-based approach to anti-money laundering (AML) (FSA)

ICC Guidelines on Whistleblowing (2008)

UK, How to register with HM Revenue & Customs (HMRC) Money Laundering Regulations 2007

UK, The Anti-Terrorism, Crime and Security Bill: Parts I, II, VIII, IX & XIII , Property, Security & Crime, Bill 49 of 2001-02 (2001)

A targeted stand by the UK Anti Money Laundering Regime (AML) (2006)

IIA, Using Nonfinancial Measures to Assess Fraud Risk (2008)

GRC Illustrated Series: #17 How Do We Manage the Business Risk of Fraud?

UK, National Fraud Strategic Authority

UK, Attorney General's Office - The Fraud Review

UK, Fraud Act 2006 (c. 35)

UK, Fraud Act of 2006, Explanatory Notes

UK , Fraud Advisory Panel

UK, Fraud Bill: Guidance for Industry (2006)

UK, Sample Fraud Policy Statements (2006)

FDA Debarment List

Ten Things About Fraud Control: How executives view the "fraud control gap" (Deloitte, Nov. 2007)

Fraud disconnect: a shared understanding of where fraud-related responsibilities lie can help internal auditing and management avoid costly short circuits, The (2007)

Management Override of Internal Controls: The Achilles' Heel of Fraud Prevention (AICPA, 2005)

Office of Foreign Assets Control ("OFAC")

U.S. Money Laundering Threat Assessment (MLTA) (2006)

Financial Action Task Force's 40 Recommendations on Money Laundering and 9 Special Recommendations on Terrorist Financing (Treasury, 2004)

Evaluating Your AML Program: What are regulators looking for? (Deloitte, 2006)

AML System Effectiveness: General Regulatory Expectations (Deloitte, 2007)

Money Laundering FAQ (FATF)

State Dept, Money Laundering

FINTRAC: Financial Transactions and Reports Analysis Centre of Canada

Racketeering - Laundering of monetary instruments (18 U.S.C. § 1956)

International Monetary Fund (IMF): Anti-Money Laundering/Combating the Financing of Terrorism

Methodology for Assessing Compliance with Anti-Money Laundering and Combating the Financing of Terrorism Standards, the (IMF, 2005)

Council of Europe Convention on Laundering, Search, Seizure and Confiscation of the Proceeds from Crime and on the Financing of Terrorism (Warsaw, 16.V.2005)

UN/IMF, Model legislation on money laundering and financing of terrorism (2005)

IMF, World Bank: Reference Guide to Anti-Money Laundering and Combating the Financing of Terrorism, Second Edition (2006)

Combating Money Laundering: Opportunities Exist to Improve the National Strategy (GAO, 2003)

Money Laundering and Financial Crimes Strategy Act of 1998 - Public Law 105310

False Claims Act

DOJ, U.S. Attorneys' Bulletin - Money Laundering (2007)

Pharmaceutical: Sales & Marketing Domain Supplement

GAO, FraudNet/Reporting Fraud

UK clamps down on corruption with new Bribery Act (2011)

Nuts and Bolts: Building Your Third-Party FCPA Due Diligence Program (2010)

UK Bribery Act of 2010 (May 29, 2010)

United Kingdom: The UK Bribery Act 2010 - What You Need To Know (April 2010)

Agreement between the European Union and the United States of America on the processing and transfer of Financial Messaging Data from the European Union to the United States for purposes of the Terrorist Finance Tracking Program (2009)

Steps taken by France to implement and enforce the OECD Bribery Convention (OECD 2008, Rev. 2009)

Driving Ethical Growth: New Markets, New Challenges - 11th Global Fraud Survey (Ernst & Young, 2010)

European Council: Civil Law Convention on Corruption

Caribbean Financial Action Task Force (CFATF)

Latin America Conference on Corporate Responsibility for Promoting Integrity and Fighting Corruption Web Site (July 2010)

OECD-Latin America Anti-corruption Programme

Organization of American States (OAS)

OAS Anti-Corruption Newsletter

Anti-Corruption Portal of the Americas (OAS)

Guidance about commercial organisations preventing bribery (section 9 of the Bribery Act 2010) (September 2010)

UK, Bribery Act 2010: Guidance about commercial organisations preventing bribery (2011)

UK, Bribery Act 2010: Quick Start Guide (2011)

Niger establishes anti-corruption agency (2011)

Red Flag Program Clarification Act of 2010, Public Law 111-319

FTC: Fighting Fraud with the Red Flags Rule: A How-to Guide for Business

SEC, Memorandum: File on S7-33-10, Proposed Rules for Implementing the Whistleblower Provisions of Section 21F of the Securities Exchange Act of 1934 (2011)

USSC Federal Sentencing Guidelines Manual, 2011 Ed.

Member Contributed

Ask the Commisioner: Fraud & Corruption

Ask the Commissioner: Corruption

International Trade Administration (ITA), Good Governance Site

Key Elements of Antifraud Programs and Controls (2003)

Report to the Nation on Occupational Fraud and Abuse

DOJ, Holder Memorandum, Bringing Criminal Charges Against Corporations, Federal Prosecution of Corporations (June 16, 1999)

Fraud Review, Final Report (2006)

Anti-Bribery and Books & Records Provisions of The Foreign Corrupt Practices Act

DOJ, CRM 109 RICO charges (USAM)

Transparency International

DOJ; Foreign Corrupt Practices Act Page

DOJ, Lay-Person's Guide to the FCPA Statute (June 2001)

Fighting Global Corruption: Business Risk Management (Dept. of State)

International Anti-Bribery and Fair Competition Act of 1998

OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions (Adopted, 1997)

Compliance with the Foreign Corrupt Practices Act of 1977 in the Post-Sarbanes-Oxley World (2004)

Management Antifraud Programs and Controls: Guidance to Help Prevent and Deter Fraud (AICPA, 2002)

AICPA Antifraud & Corporate Responsibility Center

IIA Fraud Resources / Repository

AntiFraud White Paper: The Emerging Role of Internal Audit in Mitigating Fraud and Reputation Risks (2004)

Association of Certified Fraud Examiners

2006 Report to the Nation on Occupational Fraud and Abuse, from the Association of Certified Fraud Examiners (ACFE)

FraudInfo Newsletter

OECD Recommendation on Bribery and Officially Supported Export Credits (2006)

FBI, Financial Crimes Report to the Public (2005)

What Can Nonfinancial Measures Tell Us About the Likelihood of Fraud? (2006)

FDIC, Risk Management Manual of Examination Policies - Section 9.1 - Bank Fraud and Insider Abuse

An Analysis of Small Company Frauds and Implications for Auditors in Detecting Frauds (2006)

IRS, FY2007 Annual Business Plan Criminal Investigation

IRS Criminal Investigation (CI)

SEC, Report Pursuant to Section 308(c) of the Sarbanes Oxley Act of 2002

SEC, Proposed Rule: Prohibition of Fraud by Advisers to Certain Pooled Investment Vehicles; Accredited Investors in Certain Private Investment Vehicles

SEC, Guide to Identifying and Avoiding Securities Fraud: Online Publications at the SEC

SEC, Anti-Money Laundering (AML) Source Tool

SEC, Order Approving Proposed Rule Changes Relating to Anti-Money Laundering Compliance Programs (2002)

Bank Secrecy Act, as codified

31 C.F.R. Part 103, Bank Secrecy Act Regulations, Financial Recordkeeping and Reporting of Currency and Foreign Transactions.

USA Patriot Act, Title III - International Money Laundering Abatement and Anti-Terrorist Financing Act of 2001

Financial Crimes Enforcement Network (FINCEN)

Financial Crimes Enforcement Network (FINCEN) Regulatory and Guidance

Council of Europe; Action against Economic and Organised Crime

NYSE Rule 445 - Anti-Money Laundering Compliance Program

Analysis of Anti-Money Laundering Provisions of USA PATRIOT Act of 2001 (2001)

SIFMA, Anti-Money Laundering Compliance

FinCEN Reports: SAR Activity Review, Trends, Tips and Issues

Financial Crimes Enforcement Network (FinCEN) Advisories, Bulletins, Rulings, Fact Sheets

USSC, 2006 Federal Sentencing Guideline Manual

United States Sentencing Commission (USSC)

USSC, Federal Register Notices (1996 to present)

GuideLines - Commission Newsletters (USSC)

DOJ, Asset Forfeiture and Money Laundering Section

DOJ, Fraud Section

USSC, Notice of submission to Congress of amendments to the sentencing guidelines effective November 1, 2007 (May 21, 2007)

USAM, Title 9 - Foreign Corrupt Practices Act (FCPA)

DOJ, Foreign Corrupt Practices Act of 1977 - Legislative History

Corporate Accountability: Sarbanes-Oxley Act of 2002: (P.L. 107-204)

SEC Regulations: Organization; Conduct and Ethics; and Information and Requests

DOJ, Corporate Fraud Issues II (2003)

DOJ, Corporate Fraud Issues (2003)

DOJ, United States Attorneys' Bulletin

SEC Regulatory Actions Home Page

Private Securities Litigation Reform Act of 1995, Public Law 10467

A Survey into Fraud Risk Mitigation in 13 European Countries (Ernst & Young)

FinCEN, Suspicious Activity Report Supporting Documentation (June 13, 2007)

Treasury, 2007 National Money Laundering Strategy

Foreign Corrupt Practices Act Revisited: Attempting to Regulate "Ethical Bribes" in Global Business

White Collar Crime Prof: FCPA Index

FCPA Awareness and Adherence (2005)

Global Logistics & Supply Chain Strategies Magazine - SupplyChainBrain.com

Institute for Fraud Prevention (IFP)

Corruption in the Procurement Process / Outsourcing Government Functions: Issues, Case Studies, Impliacations (February 2007)

Control Overrides in Financial Statement Fraud (2007)

IRS, Abusive Tax Shelters and Transactions

Anti-Corruption Measures

Council of Europe's Group of States against Corruption (GRECO)

Financial Action Task Force (FATF)

Methodology for Assessing Compliance with the FATF 40 Recommendations and the FATF 9 Special Recommendations

Report on Misuse of Corporate Vehicles, FATF (2006)

AML/CFT Evaluations and Assessments: Handbook for Countries and Assessors (FATF, 2007 ed)

World Bank Institute (WBI), Governance & Anti-Corruption

Strengthening World Bank Group Engagement on Governance and Anticorruption (2007)

Measuring Corruption: Myths and Realities (World Bank, June 2007)

State Department, Bribery and Corruption

e-Journal USA: Transforming the Culture of Corruption (Dec. 2006)

Promoting Global Corporate Transparency (eJournalUSA, Dec. 2006)

Export.gov, Trade Compliance Center Yearly Antibribery Reports 1999-2004

Extortion and Bribery in International Business Transactions, International Chamber of Commerce (ICC)

C2: Combating Corruption (C2principles.org)

Insider Risk Management Guide (2006)

Who Blows the Whistle on Corporate Fraud? (2007, Rev. 2011)

DHS, Notice of Proposed Rulemaking: REAL ID (March 2007)

Battling Fraud & Corruption in China Business (2007)

SCM Pulse (Supply Chain Management)

EthicsWorld

Tranparency in the Supply Chain (June 2007)

China Moves to Enhance Corporate Social Responsibility in Multinational Companies (2006)

Accounting and the global fight against corruption (2006)

FinCEN, Final Rule - Financial Crimes Enforcement Network; Amendment to the Bank Secrecy Act Regulations Requirement That Mutual Funds Report Suspicious Transactions (2006)

TRACE

African Union Convention on Preventing and Combating Corruption