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Description - Bribery and Corruption by Brian P. Loughman

As businesses continue to expand globally into new and emerging
markets, bribery and corruption risks have increased exponentially.
Bribery and Corruption 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 Richard A. Sibery
and Brian P. Loughman, and providing an introduction and overview
of the Foreign Corrupt Practices Act (FCPA) and international
bribery laws, Bribery and Corruption 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 Bribery
and Corruption, it is easier than ever to understand the
challenges that exist and how to deal with them.

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