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Should internal auditors be involved in anti-corruption practices in their organizations? if yes, what role should they play ?
yes everoy one in the organisation should be involved in the anti corruption program and there should be a separate department in large organisation while a responsible person in small organaisation known is money laundering reporting officer (MLRO) and then the MLRO should report to the serious organised crime agency (SOCA)
Internal Audit helps in mitigating corruption in the following ways;
1. Fraud detection through agresssive audit
2. Internal controls design, implementation and monitoring to prevent and detect collusion, fraud etc
3. Use of forensic audit techniques to detect money laundering activities
Internal audit activity plays the role of a major weapon against corruption
i believe that internal Auditor's is quiet crucial, not only in detection of fraud and inappropriate transactions but also to mantain the integrity of the internal control system to decrease the probablility of occurence of such practicies.
Internal Auditor could play the role of whisle blowing to upper management if a material , un ethical practicies are carried out.
Internal Auditor is considered the first line in the corporate governance and ethics fortress.
Internal auditors play a dynamic roll against find out the descripenciese of anti-corruption by adopting the audits techniques and follow to the compliants standards and SOP's
Internal auditors are selected by MR meeing members, or by company owner
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