Our summary
This UNODC guide explains, in practical terms, how a company can build an anti-corruption ethics and compliance programme. It is based on the UN Convention against Corruption and on good practice from international organisations and companies.
It covers top-level commitment, risk assessment, a code of conduct and policies, responsibilities, training, third-party due diligence, financial controls, reporting channels, investigations, and regular review and improvement of the programme.
How auditors use it: Use it as a checklist to assess whether a company’s anti-corruption programme is complete — especially useful for mid-sized companies in emerging markets.