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Provision of Auditor Assurance on Controls over Bribery Martyn Jones October 2008

This article explores the development of a framework for auditor assurance on controls over bribery, building on international standards and existing precedents. It discusses the need for independent challenge and reporting, criteria control objectives, and the degree to which assurance reporting can spur improved control.

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Provision of Auditor Assurance on Controls over Bribery Martyn Jones October 2008

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  1. Provision of Auditor Assurance on Controls over BriberyMartyn JonesOctober 2008

  2. Background Genesis of the project Ownership of reporting by management and auditors Transparency International, World Economic Forum, Big 6 Accountancy Firms Independent challenge and reporting Some existing precedents/ Self evaluation and the TI Set The Deloitte Academy

  3. Building on International Standards on Assurance Engagements 3000 Building on Codes such as BPCB as a benchmark Criteria Control objectives Framework could include 2 levels of reporting Global approach subject to professional accountability Assertions The Deloitte Academy

  4. Steps taken to date Refinement of elements Development of framework elements Establishment of working party The Deloitte Academy

  5. Issues Reasonable versus Limited assurance Usability of this kind of reporting Degree to which assurance reporting would spur improved control Next steps The Deloitte Academy

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