Our summary
The United Nations Convention against Corruption is the only legally binding anti-corruption instrument that applies worldwide. The UN General Assembly adopted it in October 2003 and it entered into force in December 2005. UNODC acts as its secretariat, and almost every country in the world is a party to it.
The Convention covers five areas: preventive measures, criminalization and law enforcement, international cooperation, asset recovery, and technical assistance and information exchange. It deals with many forms of corruption, including bribery, trading in influence, abuse of functions, embezzlement and corruption in the private sector. It also asks countries to protect witnesses and people who report corruption. Countries are reviewed on how well they apply it, and UNODC publishes guides to help them.
How auditors use it: Use it to understand where local anti-corruption laws in the Middle East, Africa and elsewhere come from. It is a useful reference when you design an anti-corruption risk assessment, review controls over public officials and third parties, or check that whistleblower protection is in place.