(Journal of Accountancy, February 2012)
In Brief: As regulators increase efforts to enforce the Foreign Corrupt Practices Act , and businesses expand globally, CPAs are bound to have a bigger role in preventing transgressions. Take this Fraud IQ quiz to help you gauge your knowledge of potential pitfalls.
Our View: In the more stringent legislative environment, leading companies are revising their existing approaches to anti-corruption compliance by tailoring programs to key requirements, clearly communicating expectations to employees and third parties, and fostering a culture of integrity throughout the organization.
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