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

Agency Guidances

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

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

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

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

IRS, FY2007 Annual Business Plan Criminal Investigation

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

Financial Crimes Enforcement Network (FINCEN) Regulatory and Guidance

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

USSC, 2006 Federal Sentencing Guideline Manual

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

DOJ, Thompson Memo Federal Prosecution of Business Organizations

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

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

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

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

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

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

Agency Web Sites

DOJ, Fraud Section

DOJ; Foreign Corrupt Practices Act Page

IRS Criminal Investigation (CI)

Financial Crimes Enforcement Network (FINCEN)

United States Sentencing Commission (USSC)

SEC Regulatory Actions Home Page

IRS, Abusive Tax Shelters and Transactions

State Department, Bribery and Corruption

Office of Foreign Assets Control ("OFAC")

DOJ, Fraud Section

International Trade Administration (ITA), Good Governance Site

GAO, FraudNet/Reporting Fraud

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

FTC: Red Flags Rule Web Site

Articles

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

DOJ, Corporate Fraud Issues II (2003)

DOJ, Corporate Fraud Issues (2003)

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

FCPA Awareness and Adherence (2005)

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

Promoting Global Corporate Transparency (eJournalUSA, Dec. 2006)

Battling Fraud & Corruption in China Business (2007)

Foreign Corrupt Practices Act: Compliance Issues for Corporate Donors, The (2006)

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

Insider Risk Management Guide (2006)

EthicsWorld

UK Bribery Act of 2010 (May 29, 2010)

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

OAS Anti-Corruption Newsletter

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

Niger establishes anti-corruption agency (2011)

Books / Publications

Transparency International

FraudInfo Newsletter

GuideLines - Commission Newsletters (USSC)

DOJ, United States Attorneys' Bulletin

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

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

Journal of Forensic Accounting

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

Examples

Anti-Corruption Measures

International Materials

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

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

Practice Direction of the Council on Prevention of Money Laundering and the Funding of Terrorist Activities (2007)

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

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)

National Laws

International Anti-Bribery and Fair Competition Act of 1998

DOJ, Foreign Corrupt Practices Act of 1977 - Legislative History

Corporate and Criminal Fraud Accountability Act: Sectional Analysis

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

Bank Secrecy Act, as codified

Sarbanes-Oxley Act of 2002, Public Law 107-204

Sarbanes-Oxley Act of 2002, Public Law 107-204

National Regulations

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

USSC, Federal Register Notices (1996 to present)

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

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

UK, Money Laundering Regulations 2007

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

Organizations & Associations

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

Council of Europe; Action against Economic and Organised Crime

AICPA Antifraud & Corporate Responsibility Center

IIA Fraud Resources / Repository

Association of Certified Fraud Examiners

Institute for Fraud Prevention (IFP)

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

C2: Combating Corruption (C2principles.org)

TRACE

ADB/OECD Anti-Corruption Initiative for Asia-Pacific

APEC Anti-Corruption and Transparency Task Force

International Chamber of Commerce - Anti-Corruption

EthicsWorld

Basel Institute on Governance

OECD-Latin America Anti-corruption Programme

Organization of American States (OAS)

Anti-Corruption Portal of the Americas (OAS)

Private Lists / Directories

White Collar Crime Prof: FCPA Index

World Bank Institute, Governance & Anti-Corruption - Corruption Library of Working Papers & Articles

Research / Studies

Fraud Review, Final Report (2006)

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