Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors
This Handbook is designed to raise the awareness of tax examiners and auditors of issues concerning bribery and other forms of corruption. It provides guidance on how to recognise indicators of possible bribery or corruption in the course of regular tax examinations and audits.
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Indicators concerning the taxpayer's external and internal risk environment
Tax examiners and auditors should be aware that detecting possible corruption begins as early as at the assignment of the file and before field work begins. Both tax examiners and auditors should, as with any other file, familiarise themselves with the particulars of the taxpayer’s business and its industry.
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