Descripción del título
Bribery and corruption : na...
"A practical guide to understanding and counteracting accounting fraud around the world. As businesses continue to expand globally into new and emerging markets, bribery and corruption risks have increased exponentially. The Accountant's Guide to Bribery and Corruption Risks offers a comprehensive look at this growing problem, and at the Foreign Corrupt Practices Act (FCPA) and other international anti-bribery and corruption conventions. Presenting hypothetical examples of situations companies will face, along with practical solutions, the book offers detailed global guidance on a region and country-specific basis. The FCPA prohibits US companies and their subsidiaries from bribing foreign officials, either directly or indirectly through intermediaries, for the purpose of obtaining or retaining business. It also requires companies to keep accurate records of all business transactions and maintain an effective system of internal accounting controls. Internationally, the Organization of Economic Cooperation and Development's (OECD's) anti-bribery convention has been adopted by 38 countries and creates legally binding standards related to bribery of foreign public officials. Written by renowned accounting fraud experts Jeffrey Taylor, Richard A. Sibery, and Brian P. Loughman, and providing an introduction and overview of the Foreign Corrupt Practices Act (FCPA) and international bribery laws, The Accountant's Guide considers: How to conduct FCPA risk assessments and investigations How to consider FCPA specific financial controls How to implement an FCPA compliance program and how to measure FCPA compliance The risk of bribery and corruption continues to be an area of concern for companies around the world, but armed with The Accountant's Guide to Bribery and Corruption Risks, it is easier than ever to understand the challenges that exist and how to deal with them"--Provided by publisher
Monografía
monografia Rebiun25241483 https://catalogo.rebiun.org/rebiun/record/Rebiun25241483 m o d cr |n||||||||| 111207s2012 njua ob 001 0 eng d 2011025471 773578651 773669726 784124255 816869303 864906655 889178143 961609287 962607997 992811977 1055364090 1066423568 1081243492 1162011378 1118166183 electronic bk.) 9781118166185 electronic bk.) 9781118386620 electronic bk.) 1118386620 electronic bk.) 9781118166208 electronic bk.) 1118166205 electronic bk.) 1283316048 9781283316040 9781118011362 hardback) 1118011368 hardback) 9786613316042 6613316040 9786613316042 EB00062859 Recorded Books 331604 MIL YDXCP eng pn YDXCP E7B EBLCP CDX MERUC DG1 B24X7 OCLCO N$T DEBSZ OCLCQ TEFOD RECBK OCLCF OCLCQ IDEBK DEBBG TEFOD OCLCQ COO OCLCQ AZK DG1 LOA COCUF MOR Z5A LIP PIFAG ZCU OCLCQ U3W OCLCQ OCL STF WRM NRAMU ICG INT VT2 OCLCQ WYU TKN OCLCQ DKC OCLCQ OL$ OCLCQ S9I BWN OCLCQ VLY LAW 026000 bisacsh KF bicssc Loughman, Brian P. Bribery and corruption navigating the global risks Brian Loughman, Richard A. Sibery, Ernst & Young LLP Hoboken, N.J. Wiley ©2012 Hoboken, N.J. Hoboken, N.J. Wiley 1 online resource (xiii, 415 pages) illustrations 1 online resource (xiii, 415 pages) Text txt rdacontent computer c rdamedia online resource cr rdacarrier Wiley corporate F & A series 568 Published simultaneously in Canada Includes bibliographical references and index Bribery and Corruption: Navigating the Global Risks; Contents; Foreword; Preface; Chapter 1: Introduction; Enforcement Trends; Anti-Corruption Compliance Programs; Remember the Purpose; Notes; Chapter 2: Overview of FCPA; Legislative History; Overview and Key FCPA Statutory Elements; Ancillary Statutes; Summary; Notes; Chapter 3: The U.K. Bribery Act and International Bribery and Corruption Initiatives; U.K. Bribery Act of 2010; Global Anti-Corruption Initiatives; Summary; Notes; Chapter 4: Compliance Programs; Goals of an Effective Anti-Corruption Compliance Program "A practical guide to understanding and counteracting accounting fraud around the world. As businesses continue to expand globally into new and emerging markets, bribery and corruption risks have increased exponentially. The Accountant's Guide to Bribery and Corruption Risks offers a comprehensive look at this growing problem, and at the Foreign Corrupt Practices Act (FCPA) and other international anti-bribery and corruption conventions. Presenting hypothetical examples of situations companies will face, along with practical solutions, the book offers detailed global guidance on a region and country-specific basis. The FCPA prohibits US companies and their subsidiaries from bribing foreign officials, either directly or indirectly through intermediaries, for the purpose of obtaining or retaining business. It also requires companies to keep accurate records of all business transactions and maintain an effective system of internal accounting controls. Internationally, the Organization of Economic Cooperation and Development's (OECD's) anti-bribery convention has been adopted by 38 countries and creates legally binding standards related to bribery of foreign public officials. Written by renowned accounting fraud experts Jeffrey Taylor, Richard A. Sibery, and Brian P. Loughman, and providing an introduction and overview of the Foreign Corrupt Practices Act (FCPA) and international bribery laws, The Accountant's Guide considers: How to conduct FCPA risk assessments and investigations How to consider FCPA specific financial controls How to implement an FCPA compliance program and how to measure FCPA compliance The risk of bribery and corruption continues to be an area of concern for companies around the world, but armed with The Accountant's Guide to Bribery and Corruption Risks, it is easier than ever to understand the challenges that exist and how to deal with them"--Provided by publisher English International business enterprises- Law and legislation- Criminal provisions Bribery Corporations, Foreign- Corrupt practice BUSINESS & ECONOMICS- Accounting- Financial. LAW- Criminal Law- General. Bribery. Electronic books Sibery, Richard A. Print version 9781118011362 1118011368 (DLC) 2011025471 Wiley Corporate F&A