Guide to Combating Corruption and Fraud
Our interactive Guide provides investigators, auditors, and other anti-corruption professionals with detailed, step-by-step instruction on how to detect and prove bribery, bid rigging, collusive bidding, and fraud in international development projects.
The Guide has been used and cited as an authoritative resource by numerous international anti-corruption agencies and transparency initiatives. It sets out the steps of an investigation from the first whistleblower complaint to the drafting of the report, including among other topics:
The Most Common “Red Flags” of Corruption, Bid Rigging, Collusive Bidding and Fraud
The Visible Red Flags of Fraud in Construction Projects
“Proactive,” Computer-aided Tests for Collusive Bidding
“Due Diligence” Background Checks on Firms and Individuals
Detailed Information on the The Most Common Schemes and How to Prove Them
The Basic Steps of a Complex Corruption and Fraud Investigation
Realistic Case Exercise that Illustrates the Steps Listed Above
The Elements of Proof for Sanctionable Offenses: Corrupt, Fraudulent, Collusive, Coercive and Obstructive Practices
The Basics of Evidence for Fraud and Corruption Investigators
Resources to Research and Mitigate the Risk of Corruption and Fraud in Development Projects
How Corruption and Fraud Occurs in International Development Projects
The Guide is a free resource. Click here to access:
Anti-fraud Information Sources for NGOs
The information sources include online articles and reports on recent fraud cases, sample anti-fraud policies and procedures, fraud detection, prevention and compliance strategies and procedures, investigative steps and reporting requirements. It is a free resource that will be regularly updated. Click on the links below to see information on the following topics:
The need to acknowledge and address the risks of fraud and corruption
Recent online articles from relevant organization and experts on the need to address fraud and corruption risks, the reasons for the reluctance to do so and the consequences thereof
Common fraud and corruption schemes and sample actual cases
List of the typical fraud schemes that afflict NGOs, details from IACRC on the most common and costly schemes; online articles on recent cases in the Congo, Syria Relief Operations, the AED debarment and other cases
Detection and prevention strategies
Sample anti-fraud policies, procedures and forms; fraud prevention checklists; interactive red flag lists and information on detection and prevention measures
How to respond to the discovery of possible fraud
Steps to take if fraud is discovered or suspected; how to prove the most common and costly schemes
Information and online articles on funder reporting requirements; USAID reporting requirements; sample report format; the basics of evidence for fraud investigators
USAID Compliance and Fraud Prevention Handbook
