Generally, the U.S. Foreign Corrupt Practices Act of 1977 ("FCPA" or
the "Act") prohibits U.S. companies, their subsidiaries, as well as their
officers, directors, employees, and agents from bribing "foreign
officials" and also requires U.S. companies that issue debt or equity to
maintain internal accounting controls and to keep books and records that
accurately reflect all transactions.
Both the anti-bribery and the record-keeping and internal accounting controls provisions apply to worldwide operations. The FCPA is enforced jointly by the Securities & Exchange Commission (SEC) and the U.S. Department of Justice (DOJ).
Auditors can play an important role in ensuring compliance with the provisions of FCPA. This page provides links to information, e-tools and more to help auditors gain the necessary knowledge to cover this risk to their employers.
In addition we have added audit programs for FCPA which are now available to subscribers.
Foreign Corrupt Practices Act - Department of Justice site with the statute and links to information, procedures and more.
Transparency International - USA Toolkit
Audit Programs, Checklists and Guides
Anti-Corruption Guide: Developing an Anti-Corruption Program for Reducing Fiduciary
Don't Get Bitten by the FCPA - Guide from ACL
The Foreign Corrupt Practices Act at Thirty-Five: A Practitioner’s Guide
Fraud Control: Self Audit Guide
Practical Guide to Corruption Prevention
Resource Guide to the FCPA U.S. Foreign Corrupt Practices Act - from the U.S. Securities and Exchange Commission
Role of Audit in Fighting Corruption - UN Guide