Good Practice Guidance on Internal Controls, Ethics and Compliance
This Good Practice Guidance is addressed to companies for establishing and ensuring the effectiveness of internal controls, ethics, and compliance programmes or measures for preventing and detecting the bribery of foreign public officials in their international business transactions. Guidelines are also addressed to business organisations and professional associations which play an essential role in assisting companies in these efforts. It recognises that to be effective, such programmes, or measures, should be interconnected with a company’s overall compliance framework. This Guidance is intended to serve as non-legally binding guidance to companies in establishing effective internal controls, ethics, and compliance programmes or measures for preventing and detecting foreign bribery.