A Practitioner's Guide to Corruption Auditing

This unique 164-page "A Practitioner's Guide to Corruption Auditing" is a readily-available reference for every auditor concerned about corruption.This Guide by Muhammad Akram Khan was designed specifically for Internal Audit Professionals and Government Audit Professionals who would like to improve their auditing effort in the area of Corruption Auditing but need a comprehensive approach as the "standard audit tools" simply are not effective. This Guide provides a framework for internal auditors and government auditors that is effective in the audit of corruption.Mr. Khan, a pioneer in developing this Guide for the first time, shares the vast amount of knowledge he has gained about this important subject in his 35 years of experience to provide in one place the information that audit practitioners are seeking about how to better audit corruption, an issue that has not received adequate attention by auditors despite ever-increasing global concern about corruption.The Guide takes the auditors successfully step-by-step on a path of planning, executing and reporting in auditing corruption where the usual documentary evidence is not available. It is profusely illustrated from the author's vast experience with real-life case studies, graphics, and numerous references.This publication contains useful information for Supreme Audit Institutes and regulatory organizations interested in addressing the ever-increasing global concern about corruption.Unlike most publications that attempt to address the subject of corruption auditing but actually address auditing fraud this Guide directly addresses the uniqueness of Corruption Auditing and tells how auditors can audit despite that uniqueness.