GUID - 5270 - Guideline for the Audit of Corruption Prevention

Summary

This guideline is designed to help SAI auditors in preparing and conducting the audit of anti-corruption policies and procedures in government organizations within the scope of their mandate. The document highlights anti-corruption policies, structures and processes in these organizations and can be used as an audit tool by the auditors. It may, however, also be used by the auditees (such as government departments, government institutions etc.) as guidance for implementing and carrying out their own anti-corruption-activities.

The guideline covers key areas of anti-corruption structures and procedures that may be found in government organizations. It also describes the setting up of anti-corruption-structures, the approaches for risk assessment and risk analysis and monitoring processes. The main emphasis is placed on the modules of an effective anti-corruption organization such as the delimitation of duties, job rotation, role of internal review, human capital including raising awareness and training of employees.