United Nations Office on Drugs and Crime Synopsis This extract from the UN Anti-Corruption Toolkit discusses lessons learnt from its Global Programme against Corruption. It provides definitions of corrupt practices ‘   and measures for assessing their nature and extent, for deterring, preventing and combating corruption  ’.

Strategies for fighting corruption are also discussed. Cutting edge internal auditors should be familiar with the contents of this toolkit and use its knowledge in their own fight against corruption.

The UN Anti-Corruption Toolkit 3rd edition (2004) is part of the United Nations Office on Drugs and Crime Global Programme against Corruption. The full toolkit can be downloaded from www.unodc.org/unodc/en/corruption_toolkit.html After Reading the Case Study Consider:

1. How does your organization’s recognition and regulation against corruption compare with the case study?

2. Is the building of integrity in your organization similar to that below?

Combating corruption, building integrity and establishing credibility require time, determination and consistency. When anti-corruption strategies are first instituted, a long-term process begins, during which corrupt values and practices are gradually identified and eliminated. In most cases, a complex process of interrelated elements is involved: reforms to individual institutions take place in stages as problems are identified; countermeasures are developed and implemented;

personnel are reoriented and retrained. Often, progress at one stage or in one area cannot be achieved until other elements of the strategy have come into effect. Generally speaking, training personnel to place the long-term interests of integrity before the more immediate benefits of corruption is a longer, more gradual process than direct measures such as criminal prosecutions or specific administrative reforms. (repeated from the case study)

3. Is your organization’s definition of corruption as wide as that in the UN Toolkit?

4. Does your organization have an anti-corruption strategy and appropriate policies?

5. Are there well-established auditing and monitoring safeguards in your organization to identify if corruption has taken place?

6. What cutting edge resources and practices are there in internal auditing in your organization to deter, prevent and combat corruption?