ISO 37001 Anti-Bribery Management System Internal Auditor

Module 1: Introduction to Anti-Bribery Management

• Understanding bribery
• Direct and indirect bribery
• Bribery risk
• Anti-bribery controls
• Organisational responsibilities
• Importance of effective prevention

Module 2: Understanding ISO 37001

• Purpose of ISO 37001
• Scope and application
• Key terminology
• Management system approach
• Anti-bribery objectives
• Organisational application

Module 3: Structure of an Anti-Bribery Management System

• Organisational context
• Leadership
• Planning
• Support
• Operations
• Performance evaluation

Module 4: Leadership and Anti-Bribery Governance

• Governing body oversight
• Leadership responsibilities
• Management commitment
• Anti-bribery policy
• Roles and authorities
• Compliance function

Module 5: Bribery Risk Assessment

• Risk identification
• Internal risk factors
• External risk factors
• Likelihood and impact
• Risk prioritisation
• Risk assessment reviews

Module 6: Internal Audit Fundamentals

• Purpose of internal auditing
• Audit principles
• Independence
• Objectivity
• Confidentiality
• Evidence-based auditing

Module 7: Auditor Roles and Responsibilities

• Auditor responsibilities
• Professional behaviour
• Audit competence
• Impartiality
• Professional judgement
• Maintaining confidentiality

Module 8: Establishing Audit Objectives & Scope

• Audit objectives
• Audit scope
• Audit boundaries
• Audit criteria
• Relevant processes
• Audit priorities

Module 9: Risk-Based Audit Planning

• Identifying high-risk areas
• Bribery risk exposure
• Previous findings
• Process significance
• Resource planning
• Audit scheduling

Module 10: Preparing for the Internal Audit

• Reviewing documentation
• Understanding processes
• Preparing audit questions
• Audit checklists
• Sampling approaches
• Working documents

Module 11: Conducting Opening Meetings

• Introductions
• Confirming objectives
• Confirming scope
• Audit methodology
• Communication arrangements
• Audit schedule

Module 12: Gathering Audit Evidence

• Interviews
• Observation
• Document review
• Record examination
• Sampling
• Evidence verification

Module 13: Auditing Due Diligence

• Business associate due diligence
• Transaction reviews
• Project considerations
• Personnel considerations
• Risk-based due diligence
• Due diligence documentation

Module 14: Auditing Financial Controls

• Payment approvals
• Transaction authorisation
• Expense controls
• Financial records
• Segregation of duties
• Control effectiveness

Module 15: Auditing Non-Financial Controls

• Procurement processes
• Supplier controls
• Contract management
• Operational approvals
• Business associate controls
• Control monitoring

Module 16: Auditing Gifts, Hospitality & Related Benefits

• Gifts
• Hospitality
• Donations
• Sponsorships
• Promotional benefits
• Approval and recording controls

Module 17: Auditing Reporting & Speak-Up Mechanisms

• Reporting channels
• Confidential reporting
• Raising concerns
• Escalation
• Protection arrangements
• Reporting records

Module 18: Auditing Investigation Processes

• Investigation procedures
• Responsibilities
• Evidence management
• Confidentiality
• Investigation records
• Follow-up actions

Module 19: Evaluating ABMS Performance

• Monitoring activities
• Performance indicators
• Control effectiveness
• Internal reviews
• Management review
• Improvement opportunities

Module 20: Developing Audit Findings

• Evaluating evidence
• Conformity
• Nonconformity
• Audit observations
• Finding statements
• Supporting evidence

Module 21: Audit Reporting & Corrective Actions

• Audit report structure
• Reporting findings
• Audit conclusions
• Corrective actions
• Root cause analysis
• Effectiveness verification

Module 22: Audit Follow-Up & Continual Improvement

• Follow-up activities
• Reviewing corrective actions
• Closing findings
• Recurring weaknesses
• Lessons learned
• Continual ABMS improvement