Fraud & Corruption | by OCEG the Open Compliance and Ethics Group

OCEG Contributed

Corruption & Bribery

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

Anti-Corruption Illustrated Series: # 6 Using Data Analytics

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)

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

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

EU, European Commission Site on Financial Crime

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

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)

Basel Institute on Governance

UK, Electronic Communications Act 2000, C.7

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)

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

Pre-Trial Agreements

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)

ACFE's 2010 Report to the Nations on Occupational Fraud and Abuse

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)

FTC: Red Flags Rule Web Site

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

Member Contributed

Ask the Commisioner: Fraud & Corruption

DOJ, Thompson Memo Federal Prosecution of Business Organizations

Fraud Prevention: An Investment No One Can Afford to Forego (2006)

DOJ, Fraud Section

Corporate and Criminal Fraud Accountability Act: Sectional Analysis

International Trade Administration (ITA), Good Governance Site

New Federal Sentencing Guidelines for Organizations: Great for Prosecutors, Tough on Organizations, Deadly for the Privilege; The (March 2005)

Key Elements of Antifraud Programs and Controls (2003)

SEC, Report Pursuant to Section 704 of the Sarbanes-Oxley Act of 2002

DOJ, McNulty Memorandum, Principles of Federal Prosecution of Business Organizations (Dec. 12, 2006)

OCEG Foundation Views, Tools & Techniques: The PROCESS Component - A (Hypothetical) FCPA Case Study

Fraud Review, Final Report (2006)

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

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

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

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

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)

Institute for Fraud Prevention (IFP)

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)

Battling Fraud & Corruption in China Business (2007)

EthicsWorld

Accounting and the global fight against corruption (2006)

TRACE

African Union Convention on Preventing and Combating Corruption

Council of Europe Criminal Law Convention on Corruption

Criminal Law Convention on Corruption - Explanatory Report

OAS Inter-American Convention Against Corruption

United Nations Convention Against Corruption

ADB/OECD Anti-Corruption Initiative for Asia-Pacific

APEC Anti-Corruption and Transparency Task Force