Auditor of Anti-Bribery and Corruption

Course Objectives:

By the end of this course, participants will:

1. Understand Malaysia’s anti-bribery and corruption laws, including the Malaysian Anti-Corruption Commission Act 2009 (MACC Act 2009) and Section 17A – Corporate Liability Provision.
2. Learn how to audit Anti-Bribery Management Systems (ABMS) under ISO 37001:2016.
3. Develop skills to conduct ABC audits, assess risks, and identify bribery red flags.
4. Gain insights into whistleblowing mechanisms, due diligence, and compliance monitoring.
5. Be equipped to provide recommendations for strengthening ABC frameworks within Malaysian organizations.

Target Audience:

• Internal and external auditors
• Compliance officers and risk managers
• Governance and ethics professionals
• Legal and corporate affairs personnel
• HR and procurement officers
• Consultants in governance, risk, and compliance (GRC)

Course Outline:

Module 1: Understanding Anti-Bribery & Corruption in Malaysia

• Definition and impact of bribery and corruption
• Overview of the Malaysian Anti-Corruption Commission (MACC)
• Key provisions of the MACC Act 2009
• Section 17A (Corporate Liability) – Legal responsibilities of organizations and directors
• Penalties for non-compliance and case studies

Module 2: International and Local Anti-Bribery Frameworks

• ISO 37001:2016 – Anti-Bribery Management System (ABMS)
• Foreign Corrupt Practices Act (FCPA) and UK Bribery Act
• OECD Anti-Bribery Convention
• Adequate Procedures (Guidelines on Corporate Liability under Section 17A MACC Act)
• Key differences between Malaysian and global ABC frameworks

Module 3: Fundamentals of ABC Auditing

• Principles of auditing (ISO 19011:2018)
• Risk-based auditing approach
• Types of ABC audits: internal, external, third-party audits
• Ethical considerations in auditing bribery and corruption

Module 4: Conducting an ABC Audit – Step-by-Step Approach

• Pre-audit preparation: Understanding corporate context and risk assessment
• Audit execution: Document review, employee interviews, process observation
• Identifying bribery risks: Red flags in financial transactions, third-party dealings, procurement, and facilitation payments
• Audit reporting: Writing findings, risk ratings, and corrective action plans
• Post-audit follow-up: Monitoring compliance and continuous improvement

Module 5: Bribery Risk Assessment and Due Diligence

• Conducting an ABC risk assessment in Malaysian businesses
• Third-party due diligence: Suppliers, vendors, and business partners
• Monitoring high-risk transactions and payments
• Whistleblower protection mechanisms (Whistleblower Protection Act 2010)

Module 6: Case Studies and Practical Exercises

• Real-world bribery and corruption cases in Malaysia
• Lessons from MACC investigations and enforcement actions
• Simulated ABC audit exercises (mock audits, compliance reviews)

Module 7: Building a Strong Anti-Bribery Culture

• Role of leadership in fostering an anti-bribery culture
• Corporate ethics, integrity pledges, and best practices
• Whistleblowing and reporting fraud without retaliation

Module 8: Certification and Course Assessment

• Knowledge assessment (quiz or exam)
• Practical audit simulation and evaluation
• Course completion certificate

Learning Outcomes:

Upon completion of this course, participants will be able to:

1. Interpret and apply Malaysian anti-bribery laws in an audit context.
2. Understand the ISO 37001:2016 framework and how to audit ABMS effectively.
3. Conduct risk-based ABC audits and identify potential bribery and fraud risks.
4. Evaluate corporate liability risks under Section 17A of the MACC Act.
5. Report audit findings and provide recommendations for anti-bribery controls.
6. Support organizations in implementing whistleblower protection mechanisms.

Training Methodology:

• Instructor-led training: Presentations, case studies, and discussions
• Interactive workshops: Role-playing exercises and group activities
• Practical ABC audit simulation (mock audit exercise)
• Real-world case studies: Analysis of bribery cases in Malaysia and globally
• Knowledge assessments: Quizzes, scenario analysis, and final certification exam

Certification:

Upon successful completion, participants will receive a Certificate of Completion in Anti-Bribery and Corruption Auditing, recognized by compliance and governance bodies.