The anti-corruption handbook: how to protect your business in the global marketplace
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Hoboken, N.J.
John Wiley & Sons
2010
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Enth. Literaturverz. und Index |
| Physical Description: | XIX, 172 S. graph. Darst. |
| ISBN: | 9780470484500 0470484500 |
Staff View
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV036761397 | ||
| 003 | DE-604 | ||
| 005 | 20110509 | ||
| 007 | t | ||
| 008 | 101108s2010 xxud||| |||| 00||| eng d | ||
| 010 | |a 2009044662 | ||
| 015 | |a GBB000507 |2 dnb | ||
| 020 | |a 9780470484500 |c cloth |9 978-0-470-48450-0 | ||
| 020 | |a 0470484500 |9 0-470-48450-0 | ||
| 035 | |a (OCoLC)699874985 | ||
| 035 | |a (DE-599)BVBBV036761397 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 044 | |a xxu |c US | ||
| 049 | |a DE-M382 |a DE-1049 | ||
| 050 | 0 | |a HF5387.5.U6 | |
| 082 | 0 | |a 658.4/7 | |
| 100 | 1 | |a Olsen, William P. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a The anti-corruption handbook |b how to protect your business in the global marketplace |c William P. Olsen |
| 264 | 1 | |a Hoboken, N.J. |b John Wiley & Sons |c 2010 | |
| 300 | |a XIX, 172 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Enth. Literaturverz. und Index | ||
| 650 | 4 | |a Unternehmen | |
| 650 | 4 | |a Business ethics |z United States | |
| 650 | 4 | |a Corporations |x Corrupt practices |z United States |x Prevention | |
| 650 | 4 | |a Business enterprises |x Corrupt practices |z United States |x Prevention | |
| 650 | 4 | |a Fraud |z United States |x Prevention | |
| 650 | 4 | |a Compliance auditing | |
| 651 | 4 | |a USA | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020678424&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-020678424 | ||
Record in the Search Index
| _version_ | 1804143428448026624 |
|---|---|
| adam_text | Titel: The anti-corruption handbook
Autor: Olsen, William P.
Jahr: 2010
Contents
Preface xiii
About the Contributors xvii
CHAPTER 1 Managing Corruption Risk 1
You Are Not Alone 2
Bribery and Kickbacks 2
Economic Espionage 2
Money Laundering 3
Developing Effective Compliance Programs 3
Performing Due Diligence 4
CHAPTER 2 What Is Anti-Corruption? 5
Anti-Corruption Detection and Prevention 5
Critical Elements of an Effective Compliance Program 6
Governance and Oversight 9
CHAPTER 3 U.S. Efforts to Combat Global Corruption 11
The Emergence of Nongovernment Organizations 12
World Trade Organization 13
Global Forum on Fighting Corruption 13
International Financial Institutions 14
International Chamber of Commerce 15
Transparency International 15
Global Corporate Governance Forum 15
The Role of Civil Society 16
The Emerging Markets 16
Contents
CHAPTER4 U.S. Laws Governing Corruption 19
Racketeer Influenced and Corrupt Organizations Act 19
RICO Offenses 20
Sherman Antitrust Act 21
Anti-Kickback Act of 1986 22
Economic Espionage Act of 1996 23
CHAPTER 5 The Evolution of the Foreign Corrupt Practices Act 27
Background 27
Anti-Bribery Provisions 29
Third-Party Payments 31
Facilitating Payments 32
Sanctions against Bribery 33
CHAPTER6 Internal Controls and Accounting Provisions of
the FCPA 35
FCPA Accounting Provisions 36
Failed Controls 36
Controls Assessment 37
Conclusion 38
Case Study: Rolling on a River 39
CHAPTER7 Do Not Crimp: The Need for Oversight
of Foreign Operations 43
Pitfalls of Emerging Markets 44
Monitoring Behavior 45
Education and Communication 46
Extending the Tone from the Top beyond
the Borders 47
Case Study: Bribes in the USSR 47
CHAPTER 8 The Human Factor 49
Why Focus on Fraud and Corruption Risk? 50
Behavioral Root Causes of Fraud and Corruption 50
Psychology of Fraud Perpetrators 51
Understanding Management Fraud 51
Approaches to Deterring and Mitigating Financial
Fraud Risk 52
Contents
rx
CHAPTER 9 Corporate Governance: The Key to Unmasking
Corrupt Activity
Enterprise Risk Management: Create Stronger
Governance and Corporate Compliance
Mitigating Risk
Ascertain Risk Areas
Establishing Procedures to Mitigate Risk
Perform a Periodic Assessment
Blowing the Whistle on Corporate Fraud
CHAPTER 10 Whistle-Blower Programs
Pulling Out the Earplugs
Understanding Stakeholders and Their Needs
Steps of the MACH Process
Monitoring the MACH Process
Conclusion
Appendix
CHAPTER 11 Document Retention
Create, Communicate, Monitor
Reduce Risk through Technology
Computer Crime
The Most Common Computer-Related Crimes
The Value of Stored Data
CHAPTER 12 Information Security: Intellectual Property Theft
Is Often the Result of Government Corruption
Information Security Audit
Classification of Information
Division of Responsibilities and Duties Is an
Effective Strategy in Protecting Trade Secrets
Information Security Control Officers or Custodians
Use of Confidential or Proprietary Markings
Document Destruction
Education and Training
Background Checks
Confidentiality Agreements
55
55
57
58
59
60
60
61
62
63
67
78
79
81
83
84
84
85
85
86
87
89
89
90
90
91
91
91
92
92
Contents
Employee Orientation 92
Separation Plans 93
Physical Security 94
Systems Security 95
E-Mail Policy 99
Internet Policy 100
Solicitations for Information 100
Seminar/Tradeshow/Off-Site Meetings Policy 101
Joint Venture/Vendor/Subcontractor Procedures 101
Contractual Provisions with End Users 102
Action Plans 103
International Protection Issues 104
Information Security Policy 104
CHAPTER 13 Anti-Money Laundering: The USA PATRIOT Act 105
Current State of AML in the Global Marketplace 106
Case Study: The Boys from Brazil 109
CHAPTER 14 Procurement Fraud: Detecting and Preventing
Procurement and Related Fraud 111
Kickbacks 112
Vendor Fraud 113
Bid Rigging 113
Defective Pricing and Price Fixing 114
Contract Fraud 116
Cost/Labor Mischarging 118
Case Study 1: Employee Fraud 120
Case Study 2: Vendor Kickbacks and Collusion 121
Conclusion 121
CHAPTER 15 Construction Fraud: Monitoring, Mitigating, and
Investigating Construction Fraud
Common Construction Company Fraud
Schemes
Combating Fraud and Corruption
Strengthen Your Internal Controls
123
124
126
126
Contents_______________________________________________________xi
CHAPTER 16 Special Investigations: How to Investigate Allegations
of Corruption 129
An Interested Party: The Auditor 130
The Special Investigation 132
CHAPTER 17 Navigating the Perils of the Global Marketplace 135
FCPA Enforcement 135
Record Keeping 138
Data Collection and Processing 139
Transborder Data-Flow Issues 139
CHAPTER 18 Case for Collective Action: The World Bank Initiative 143
Why Collective Action against Corruption? 143
Different Views of Corruption 144
Business Costs of Corruption 144
Costs of Corruption for Industries, Economies,
and Countries 145
Different Views of the Private Sector 145
Corruption Dilemma 146
CHAPTER 19 Leveling the Playing Field 157
Book Research Summary /
Index 1^5
|
| any_adam_object | 1 |
| author | Olsen, William P. |
| author_facet | Olsen, William P. |
| author_role | aut |
| author_sort | Olsen, William P. |
| author_variant | w p o wp wpo |
| building | Verbundindex |
| bvnumber | BV036761397 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5387 |
| callnumber-raw | HF5387.5.U6 |
| callnumber-search | HF5387.5.U6 |
| callnumber-sort | HF 45387.5 U6 |
| callnumber-subject | HF - Commerce |
| ctrlnum | (OCoLC)699874985 (DE-599)BVBBV036761397 |
| dewey-full | 658.4/7 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.4/7 |
| dewey-search | 658.4/7 |
| dewey-sort | 3658.4 17 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01601nam a2200433zc 4500</leader><controlfield tag="001">BV036761397</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20110509 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">101108s2010 xxud||| |||| 00||| eng d</controlfield><datafield tag="010" ind1=" " ind2=" "><subfield code="a">2009044662</subfield></datafield><datafield tag="015" ind1=" " ind2=" "><subfield code="a">GBB000507</subfield><subfield code="2">dnb</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780470484500</subfield><subfield code="c">cloth</subfield><subfield code="9">978-0-470-48450-0</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0470484500</subfield><subfield code="9">0-470-48450-0</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)699874985</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV036761397</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">xxu</subfield><subfield code="c">US</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield><subfield code="a">DE-1049</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5387.5.U6</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">658.4/7</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Olsen, William P.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">The anti-corruption handbook</subfield><subfield code="b">how to protect your business in the global marketplace</subfield><subfield code="c">William P. Olsen</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Hoboken, N.J.</subfield><subfield code="b">John Wiley & Sons</subfield><subfield code="c">2010</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XIX, 172 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Enth. Literaturverz. und Index</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Unternehmen</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Business ethics</subfield><subfield code="z">United States</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Corporations</subfield><subfield code="x">Corrupt practices</subfield><subfield code="z">United States</subfield><subfield code="x">Prevention</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Business enterprises</subfield><subfield code="x">Corrupt practices</subfield><subfield code="z">United States</subfield><subfield code="x">Prevention</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Fraud</subfield><subfield code="z">United States</subfield><subfield code="x">Prevention</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Compliance auditing</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">USA</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020678424&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-020678424</subfield></datafield></record></collection> |
| geographic | USA |
| geographic_facet | USA |
| id | DE-604.BV036761397 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:47:30Z |
| institution | BVB |
| isbn | 9780470484500 0470484500 |
| language | English |
| lccn | 2009044662 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-020678424 |
| oclc_num | 699874985 |
| open_access_boolean | |
| owner | DE-M382 DE-1049 |
| owner_facet | DE-M382 DE-1049 |
| physical | XIX, 172 S. graph. Darst. |
| publishDate | 2010 |
| publishDateSearch | 2010 |
| publishDateSort | 2010 |
| publisher | John Wiley & Sons |
| record_format | marc |
| spelling | Olsen, William P. Verfasser aut The anti-corruption handbook how to protect your business in the global marketplace William P. Olsen Hoboken, N.J. John Wiley & Sons 2010 XIX, 172 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Enth. Literaturverz. und Index Unternehmen Business ethics United States Corporations Corrupt practices United States Prevention Business enterprises Corrupt practices United States Prevention Fraud United States Prevention Compliance auditing USA HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020678424&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Olsen, William P. The anti-corruption handbook how to protect your business in the global marketplace Unternehmen Business ethics United States Corporations Corrupt practices United States Prevention Business enterprises Corrupt practices United States Prevention Fraud United States Prevention Compliance auditing |
| title | The anti-corruption handbook how to protect your business in the global marketplace |
| title_auth | The anti-corruption handbook how to protect your business in the global marketplace |
| title_exact_search | The anti-corruption handbook how to protect your business in the global marketplace |
| title_full | The anti-corruption handbook how to protect your business in the global marketplace William P. Olsen |
| title_fullStr | The anti-corruption handbook how to protect your business in the global marketplace William P. Olsen |
| title_full_unstemmed | The anti-corruption handbook how to protect your business in the global marketplace William P. Olsen |
| title_short | The anti-corruption handbook |
| title_sort | the anti corruption handbook how to protect your business in the global marketplace |
| title_sub | how to protect your business in the global marketplace |
| topic | Unternehmen Business ethics United States Corporations Corrupt practices United States Prevention Business enterprises Corrupt practices United States Prevention Fraud United States Prevention Compliance auditing |
| topic_facet | Unternehmen Business ethics United States Corporations Corrupt practices United States Prevention Business enterprises Corrupt practices United States Prevention Fraud United States Prevention Compliance auditing USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020678424&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT olsenwilliamp theanticorruptionhandbookhowtoprotectyourbusinessintheglobalmarketplace |