Bribery and Corruption Awareness for Accountants

CPE Credit: 2 hours

The course provides general information on how to recognize signals of possible bribery or corruption in the course of regular tax examinations and audits. Discover the resources and tools that are available for effective detection and deterrence, and how examiners and auditors can assist criminal investigators in countering bribery and corruption

Topics Covered

• What is bribery?
• What is corruption?
• Role of the tax administration in combating bribery and corruption
• Role of tax examiners and tax auditors
• Indicators of possible bribery or corruption
• External and internal risk factors
• Taxpayer transaction indicators
• Payment and money flow signals

Learning Objectives:

• Raise awareness of tax examiners and tax auditors about bribery and corruption
• How to identify possible suspicious transactions
• Review key indicators of illicit activities