A 2010 Knowledge Briefing paper issued by the Institute of Internal Auditors Audit Executive Center, that addresses the role of Internal Auditors in ensuring anti-corruption prevention and detection efforts satisfy the requirements of the U.S. Foreign Corrupt Practices Act (FCPA). Amongst other recommendations, the briefing suggests that companies use the OCEG GRC Capability Model (Red Book) in designing their FCPA programs, and that Audit Committees ask management to obtain OCEG certification of such programs.
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