Description
This document specifies requirements and provides guidance for establishing, implementing, maintaining, reviewing and improving an anti-bribery management system. The system can be stand-alone or can be integrated into an overall management system. This document addresses the following in relation to the organization’s activities:
— bribery in the public, private and not-for-profit sectors;
— bribery by the organization;
— bribery by the organization’s personnel acting on the organization’s behalf or for its benefit;
— bribery by the organization’s business associates acting on the organization’s behalf or for its benefit;
— bribery of the organization;
— bribery of the organization’s personnel in relation to the organization’s activities;
— bribery of the organization’s business associates in relation to the organization’s activities;
— direct and indirect bribery (e.g. a bribe offered or accepted through or by a third party).
Contents Page
1 Scope. ……………………………………………………………………………………………………………………………………………..1
2Normative references………………………………………………………………………………………………………………….. 1
3 Terms and Definations………………………………………………………………………………………………………………… 1
4 Context of the Organization………………………………………………………………………………………………………. 6
4.1 Understanding the Organization ………………………………………………………………………………………….. 6
4.2 Understanding the needs and expectations of stakeholders…………………………………………… 7
4.3 Determining the scope of the anti- bribery managements systems………………………………. 7
4.4 Anti- bribery management systems……………………………………………………………………………………… 7
4.5 Bribery risk assessment ……………………………………………………………………………………………………………7
5 Leadership……………………………………………………………………………………………………………………………………. 8
5.1 Leadership and commitment……………………………………………………………………………………………….. 8
5.2 Anti – bribery policy……………………………………………………………………………………………………………….. 9
5.3 Organizational roles, responsibilities and authorities……………………………………………………10
6 Planning……………………………………………………………………………………………………………………………………… 11
6.1 Actions to address risks and opportunities………………………………………………………………………. 11
6.2 Anti-bribery objectives and planning to achieve them………………………………………………….. 11
7 Support………………………………………………………………………………………………………………………………………. 12
7.1 Resources……………………………………………………………………………………………………………………………….. 12
7.2 Competence……………………………………………………………………………………………………………………………. 12
7.3 Awareness and training………………………………………………………………………………………………………… 14
7.4 Communication……………………………………………………………………………………………………………………….. 15
7.5 Documented information……………………………………………………………………………………………………….. 15
8 Operation……………………………………………………………………………………………………………………………………….16
8.1 Operational planning and control…………………………………………………………………………………………. 16
8.2 Due diligence…………………………………………………………………………………………………………………………….. 16
8.3 Financial controls……………………………………………………………………………………………………………………… 17
8.4 Non-financial records………………………………………………………………………………………………………………. 17
8.6 Anti bribery commitments………………………………………………………………………………………………………. 18
8.7 Gifts, hospitality, donations and similar benefits ………………………………………………………………. 18
8.8 Managing inadequacy of anti bribery control…………………………………………………………………….. 18
8.9 Raising concerns……………………………………………………………………………………………………………………….. 19
8.10 Investigating and dealing with bribery…………………………………………………………………………………10
9 Performance evaluation………………………………………………………………………………………………………………..20
9.1 Monitoring , measurement ,analysis and evaluation…………………………………………………………… 20
9.2 Internal audit………………………………………………………………………………………………………………………………. 20
9.3 Management review ………………………………………………………………………………………………………………… 21
9.4 Review by anti- bribery compliance function………………………………………………………………………. 22
10 Improvement………………………………………………………………………………………………………………………………. 22
10.1 Nonconformity and correction action………………………………………………………………………………… 22
10.2 Continual improvement………………………………………………………………………………………………………… 23
Annex A ( Informative )………………………………………………………………………………………………………………….. 23
Bibliography…………………………………………………………………………………………………………………………………….. 46