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THE ROLE OF EXTERNAL AUDITING IN FRAUD AND …

2017 Transparency International. All rights reserved. This document should not be considered as representative of the Commission or Transparency International s official position. Neither the European Commission,Transparency International nor any person acting on behalf of the Commission is responsible for the use which might be made of the following information. This Anti- corruption Helpdesk is operated by Transparency International and funded by the European Union. THE ROLE OF EXTERNAL AUDITING IN FRAUD AND corruption QUERY What is the relationship between corruption and the support of audit controls?

Article 12 of the United Nations Convention against Corruption (UNCAC) contain explicit accounting and auditing provisions to promote transparency and accountability in financial reporting. may result from operating in polit environments and curb losses National level legislation, such as the 2002 Sarbanes- ...

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