Anti-Corruption Audit
Assessing vulnerable points and compliance procedures
Go to the Initiative Audit serviceChecked against the official source:
The goal of this review is not to find someone to blame, but to identify the places where abuse is technically possible and the chance of detecting it is low. In most companies, such points are concentrated in procurement.
Link to the external audit
An audit firm is required to inform management, those charged with corporate governance and the audit committee in writing of facts that clearly indicate corruption offences (Article 29 of Law ZRU-677 "On Auditing Activity"). An anti-corruption audit commissioned by the company is an initiative audit, with a scope defined by the client (Articles 36 and 38).
What is reviewed
- Supplier selection procedures and price justification
- Links between employees and counterparties — signs of a conflict of interest
- Segregation of duties across ordering, receiving and payment
- Approval procedures for non-standard expenses and entertainment costs
- Whether a whistleblowing channel exists and actually works
Risk indicators
Signs that are checked first: suppliers with no real business history, splitting purchases to stay under approval thresholds, prices that consistently deviate from market levels, and matching contact details between a counterparty and an employee.
Assess your vulnerable processes
We will find the points where abuse is possible and propose control procedures.
Go to the Initiative Audit serviceFrequently asked questions
What happens if the review uncovers specific facts?
The company decides on the next steps. If the circumstances and the amount of damage need to be established, the usual next step is forensics — an investigation of the specific episode.
Does the auditor report signs of corruption?
Yes — in writing to management, to those charged with corporate governance and to the audit committee (Article 29 of ZRU-677).
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