ISO 37001 Anti-Bribery Management System Lead Auditor

Module 1: Introduction to Anti-Bribery Management

• Understanding bribery
• Direct and indirect bribery
• Forms of bribery
• Bribery risk
• Organisational exposure
• Prevention principles

Module 2: Understanding ISO 37001

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

Module 3: Structure of the Anti-Bribery Management System

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

Module 4: Organisational Context

• Internal issues
• External issues
• Interested parties
• Stakeholder expectations
• Organisational activities
• ABMS scope

Module 5: Leadership and Governance

• Governing body oversight
• Leadership responsibilities
• Management commitment
• Accountability
• Anti-bribery culture
• Governance arrangements

Module 6: Anti-Bribery Policy & Compliance Function

• Policy requirements
• Organisational commitments
• Compliance responsibilities
• Independence
• Authority
• Policy communication

Module 7: Bribery Risk Assessment

• Risk identification
• Bribery risk factors
• Likelihood and impact
• Existing controls
• Risk prioritisation
• Risk assessment review

Module 8: Fundamentals of Management System Auditing

• Audit principles
• Audit objectives
• Audit scope
• Audit criteria
• Audit evidence
• Audit conclusions

Module 9: Lead Auditor Roles & Responsibilities

• Audit leadership
• Professional behaviour
• Auditor competence
• Independence
• Objectivity
• Professional judgement

Module 10: Establishing the Audit Programme

• Programme objectives
• Audit priorities
• Audit frequency
• Risk-based scheduling
• Resource requirements
• Programme monitoring

Module 11: Risk-Based Audit Planning

• Bribery risk exposure
• High-risk processes
• Previous audit findings
• Organisational changes
• Audit priorities
• Resource allocation

Module 12: Defining Audit Objectives, Scope & Criteria

• Audit objectives
• Audit boundaries
• Audit scope
• Audit criteria
• Relevant functions
• Audit feasibility

Module 13: Preparing the Audit

• Document review
• Process understanding
• Audit plans
• Audit checklists
• Sampling methods
• Working documents

Module 14: Managing the Audit Team

• Auditor selection
• Responsibility allocation
• Team coordination
• Progress monitoring
• Resolving audit issues
• Maintaining consistency

Module 15: Conducting Opening Meetings

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

Module 16: Audit Interviewing Techniques

• Interview preparation
• Open-ended questions
• Probing questions
• Active listening
• Verifying responses
• Professional communication

Module 17: Gathering & Verifying Audit Evidence

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

Module 18: Auditing Bribery Risk Assessments

• Risk methodology
• Risk identification
• Risk factors
• Risk ratings
• Existing controls
• Assessment effectiveness

Module 19: Auditing Due Diligence

• Business associates
• Transactions
• Projects
• Personnel
• Risk-based due diligence
• Due diligence records

Module 20: Auditing Financial Controls

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

Module 21: Auditing Non-Financial Controls

• Procurement controls
• Supplier management
• Contract controls
• Operational approvals
• Business associates
• Control monitoring

Module 22: Auditing Gifts, Hospitality & Related Activities

• Gifts
• Hospitality
• Donations
• Sponsorships
• Promotional expenses
• Approval and recording

Module 23: Auditing Reporting Mechanisms

• Speak-up arrangements
• Reporting channels
• Confidential reporting
• Escalation procedures
• Protection arrangements
• Reporting records

Module 24: Auditing Investigation Processes

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

Module 25: Evaluating ABMS Performance

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

Module 26: Developing Audit Findings

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

Module 27: Conducting Closing Meetings

• Presenting findings
• Explaining evidence
• Communicating conclusions
• Managing disagreements
• Confirming next steps
• Closing communication

Module 28: Lead Audit Reporting

• Audit report structure
• Executive summary
• Audit findings
• Audit conclusions
• Report accuracy
• Report communication

Module 29: Corrective Actions & Audit Follow-Up

• Management responses
• Root cause analysis
• Corrective action plans
• Follow-up activities
• Effectiveness verification
• Closing findings

Module 30: Continual Improvement of the ABMS

• Audit insights
• Recurring weaknesses
• Lessons learned
• Control improvements
• Anti-bribery culture
• Continual system improvement