Auditing for Bribes and Kickbacks Course (Self-Paced)

This course includes

12 hours of project-based training from experts
Answers from real instructors
Proprietary workbook included
Retake for free within 1 year
Verified digital certificate of completion
Learn at an accredited institution

This course is self-paced. For live online or in-person instruction, take Auditing for Bribes and Kickbacks.

The potential for bribes and kickbacks, whether in the private or public sector, is inherent in virtually every business transaction. Recent research conducted by a major financial institution revealed that an estimated one trillion dollars a year is paid in bribes worldwide. Audit standards require that all audits be planned to provide a reasonable assurance of detecting fraud. Bribes, kickbacks, and other kinds of payoffs constitute types of fraud, often referred to as corruption. Get a strong introduction to (a) the provisions of law pertaining to fraud and corruption in the forms of bribes, kickbacks, and other types of payoffs; (b) activities that are particularly susceptible to such forms of fraud; (c) the short-and long-term impact; and (d) the methods used to make illegal payments. Focus on strengthening your ability to recognize the indicators of bribes, kickbacks, and other types of payoffs in the procurement area and on your ability to collect evidence that they may have occurred or have occurred. Participate in case studies involving the fraudulent activities of bribes, kickbacks, and other types of payoffs.

This course has a prerequisite

Students should have a basic understanding of audit techniques, including financial documentation analysis, and familiarity with legal frameworks related to fraud and corruption. Experience with identifying high-risk activities in procurement and understanding audit responsibilities for fraud detection is also beneficial.

Tuition

Full Tuition

$1,049
Due before the class starts

This course includes

12 hours of project-based training from experts
Answers from real instructors
Proprietary workbook included
Retake for free within 1 year
Verified digital certificate of completion
Learn at an accredited institution

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Auditing for Bribes and Kickbacks Course (Self-Paced) Curriculum

What You'll Learn at a Glance

Describe the kinds of activities that are susceptible to bribes and kickbacks.
Determine the impact and effects of bribes and kickbacks.
Discuss the Government Auditing Standards requirements to explicitly consider the potential for fraud in audit planning.
Describe how bribes and kickbacks occur, including the audit trails they create and how the trails can be followed.
Identify and collect evidence to demonstrate and document bribes and kickbacks.
Use analytic audit techniques to detect bribery and kickbacks.

Course Syllabus

Download Syllabus PDF

Module 1: Bribes and Kickbacks: An Overview

Definition and scope of corruption, bribes, and kickbacks
Common environments susceptible to bribery and kickbacks

Module 2: What is a Bribe and a Kickback?

Legal and operational definitions of bribes and kickbacks
Key elements distinguishing bribery from kickbacks
Relevant laws pertaining to bribery and kickbacks

Module 3: Activities Susceptible to Bribes and Kickbacks

Identifying high-risk activities prone to bribery and kickbacks
Common reasons for engaging in corrupt activities

Module 4: Effects of Bribes and Kickbacks

Economic and societal impacts of bribery and kickbacks
Effects on quality, cost, and ethical governance

Module 5: Responsibility for Detecting Bribes and Kickbacks

Auditors' roles and responsibilities under auditing standards
Challenges auditors face in fraud detection

Module 6: Indicators of Bribes and Kickbacks in Procurement

Recognizing red flags and suspicious activities
Distinguishing poor management from potential fraud

Module 7: Auditors’ Role in Identifying Bribes and Kickbacks

Audit techniques for gathering and analyzing evidence
Key audit questions to uncover possible corruption
Referral processes for suspected bribery and kickbacks

Module 8: Forms that Bribes and Kickbacks Take

Types of transactions and items typically involved in bribery
Recognition and analysis of bribery methods

Module 9: Audit Trails that Bribes and Kickbacks Leave

Identifying and following financial and documentary evidence
Analyzing trails created by suspicious transactions

Module 10: Lifestyle Indicators of Participation in a Bribe or Kickback Scheme

Recognizing and investigating unusual lifestyle changes
Correlating lifestyle changes with potential illicit activities

Module 11: Collecting Evidence of a Bribe or Kickback

Techniques for documenting and verifying evidence
Establishing linkages between corrupt actors and transactions

Module 12: Reporting a Bribe or Kickback

Reporting standards and procedures for fraud referrals
Writing and presenting referral reports to investigative bodies

Module 13: Summary, Questions, Closure

Reviewing key learning points and addressing remaining questions
Best practices and strategies for ongoing vigilance and audit effectiveness

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Installments
	10% non-refundable deposit
$1,049.00	Total You Pay