Auditing for Bribes and Kickbacks Course

Module 1: Bribes and Kickbacks: An Overview

• Definition and scope of corruption, bribes, and kickbacks
• Common environments susceptible to bribery and kickbacks

Module 2: What is a Bribe and a Kickback?

• Legal and operational definitions of bribes and kickbacks
• Key elements distinguishing bribery from kickbacks
• Relevant laws pertaining to bribery and kickbacks

Module 3: Activities Susceptible to Bribes and Kickbacks

• Identifying high-risk activities prone to bribery and kickbacks
• Common reasons for engaging in corrupt activities

Module 4: Effects of Bribes and Kickbacks

• Economic and societal impacts of bribery and kickbacks
• Effects on quality, cost, and ethical governance

Module 5: Responsibility for Detecting Bribes and Kickbacks

• Auditors' roles and responsibilities under auditing standards
• Challenges auditors face in fraud detection

Module 6: Indicators of Bribes and Kickbacks in Procurement

• Recognizing red flags and suspicious activities
• Distinguishing poor management from potential fraud

Module 7: Auditors’ Role in Identifying Bribes and Kickbacks

• Audit techniques for gathering and analyzing evidence
• Key audit questions to uncover possible corruption
• Referral processes for suspected bribery and kickbacks

Module 8: Forms that Bribes and Kickbacks Take

• Types of transactions and items typically involved in bribery
• Recognition and analysis of bribery methods

Module 9: Audit Trails that Bribes and Kickbacks Leave

• Identifying and following financial and documentary evidence
• Analyzing trails created by suspicious transactions

Module 10: Lifestyle Indicators of Participation in a Bribe or Kickback Scheme

• Recognizing and investigating unusual lifestyle changes
• Correlating lifestyle changes with potential illicit activities

Module 11: Collecting Evidence of a Bribe or Kickback

• Techniques for documenting and verifying evidence
• Establishing linkages between corrupt actors and transactions

Module 12: Reporting a Bribe or Kickback

• Reporting standards and procedures for fraud referrals
• Writing and presenting referral reports to investigative bodies

Module 13: Summary, Questions, Closure

• Reviewing key learning points and addressing remaining questions
• Best practices and strategies for ongoing vigilance and audit effectiveness