The AACI Resources Series

                                                                    Members                                                  Free Resources These documents are part of The AACI series of anti-corruption resources made available to our CACM members. The contents of these documents constitute integral parts of the CACM Review textbook that would be available in countries where The AACI will offer the CACM via exam. These documents and their contents do not constitute a legal or professional advice. For professional advice, one should seek appropriate professionals or expert houses. The AACI provides professional services worldwide. The primary objective of these resources and documents is to support our CACM members’ effective fighting of fraud and corruption. A member of The AACI can access these resources when she logs in at the membership portal. What is the resilience of an entity in preventing, deterring, and detecting fraud and corruption? Part 1(A): Fraud and Corruption Prevention - For - Profit Organization Part 1(B): Fraud and Corruption Prevention - For - Profit Organization Part 1(C): Fraud and Corruption Deterrence - For - Profit Organization Part 1(D): Fraud and Corruption Detection   - For - Profit Organization Part 1(A): Fraud and Corruption Prevention - Government Entities Part 1(B): Fraud and Corruption Prevention - Government Entities Part 1(C): Fraud and Corruption Deterrence - Government Entities Part 1(D): Fraud and Corruption Detection - Government Entities Part 1: Corruption Prevention, Deterrence, and Detection - Nonprofit Organizations Part 2: Corruption Prevention, Deterrence, and Detection - Nonprofit Organizations Internal Control Weaknesses in Nonprofits Introduction to Internal Control Internal Control: What Those Charged with Governance Should Know Corruption, Misconceptions, Costs and Damages 2018 Major Bribery Schemes (March 1) Corporate Governance - Part 1 (April 1) Corporate Governance - Part 2 (May 1) Money Laundering - Part 1 (June 1) Money Laundering - Part 2 (September 1) Conflicts of Interest (October 1) Bid-Rigging Mechanisms (November 1) Foreign Corrupt Practice Act (FCAP) (December 1) 2019 Financial Statements Fraud - Part 1 (March1) Financial Statements Fraud - Part 2 (April 1) Board Members’ Anti-Corruption Intelligence (May 1)  Transparency and Corruption Prevention in the Healthcare IndustryTechnical Staff The AACI currently prepares an initiative for the Arab countries healthcare sector.  It is an ambitious and innovative anti-corruption project. Transparency, integrity, and accountability are fundamental pillars of the project. The Arab countries healthcare decision makers and executive management will always play a pivotal role in preventing and deterring fraud and corruption. They set the proper tone at the top! The following constitutes an integral part of The AACI's anti-corruption initiative in the Arab countries healthcare sector. Election Fraud and Corruption: Issues and Solution.The complete an hour-long interview with Rt. Hon. Bruce George, an exceptional election fraud expert and British politician who served in the UK parliament for more than 36 years. Rt. Hon. Bruce George is a member of The AACI board of advisors. In cooperation with the Texas A&M University School of Law, Fort Worth, TX. Reflections on Election Fraud and its Persistence in Modern DemocracyRt. Hon Bruce George, Former President of the OSCE Parliament Assembly and Vice President of the NATO Parliamentary Assembly and Simon Kimber, MSc Anti-Corruption Resources - Arabic Language Because language should not be a barrier to knowledge and skills transfer, we make available quality Arabic anti-corruption resources to our members, advocates, and other interested parties in the Arab countries. We also welcome publishing quality anti-corruption contributions from Arab interested individuals, scholars, or parties. Developing Effective Corruption Prevention Policy: Checklist The primary objective of this document is providing helpful guidelines to those charged with governance (decision makers) to address specific issues directly related to corruption prevention policy that they may have it implemented in their organization. An organization could be a for-profit, not-for-profit, or governmental entity. Anti-Corruption Tone at the Top: Checklist Executive management and those charged with governance should unequivocally make it clear to employees and stakeholders that they will not tolerate corruption. Their deeds should always support their assertions regarding corruption averse business practices. Otherwise, corruption will hit somewhere in the organization’s operations sooner or later. Executive management and those charged with governance should ensure that the organization. Skimming (Theft of Cash) in Nonprofits When an entity receives cash, it must record (recognize) it in its accounting system. Skimming occurs when an employee steals cash or checks BEFORE recording it in the entity’s accounting system. Skimming schemes are usually called “off-books” schemes. Because cash theft happens before cash is recorded in the accounting records, it is tough to detect such a scheme: there is no audit trail. For example, when.....Who may commit skimming schemes?..... Coming Soon Expenses Reimbursement Fraudulent Schemes;

Prerequisites for a National Strategy to Fight Corruption;

The Role of Academia in Fighting Fraud and Corruption;

Academic Dishonesty: Checklist