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Programme Papers from the 9th IACC
past IACCs



The 9th International Anti-Corruption Conference

The Papers

Abstracts of presentations

Day 3, Workshop 7

Feldman, Estelle :
Protection for Whistleblowers

After defining the term "whistleblower", Feldman discusses the three stages of whistleblowing: causation, disclosure and retaliation. She also describes different motivations for whistleblowing. The legal provisions for the protection of whistleblowers in the USA, UK and South Africa are reviewed. Feldman emphasises the importance of reflecting on the impact of retaliation and victimisation on a person who, in good faith, is thrust into the role of whistleblower. It must be one of the most self-destructive processes imaginable.

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di Florio, Carlo :
COSO Study on Fraud in Financial Reporting

The paper looks at the US experience in dealing with fraud in financial reporting through the perspective of the private sector Committee of Sponsoring Organisations (COSO). The background and main results of the COSO Report entitled "Internal Control - Integrated Framework" are presented.

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di Florio, Carlo / Zeldin, Michael F.:
Global Risk Management Under International Laws Governing to Curb Corrupt Business Practices

In a recent series of high profile international initiatives, no less than sixty nations have committed themselves to combat transnational bribery and other corrupt business practices. More initiatives are on the horizon. These efforts will cause major changes in the ways in which business will be conducted around the world and will require increased attention on the part of corporate counsel to international risk management and corporate governance. Penalties for non-compliance include substantial fines and imprisonment, loss of financing and insurance from national and international institutions, debarment from public contracting, and lawsuits by competitors alleging a particular firm gained improper business advantages through fraudulent and corrupt means. As this paper will address in further detail, global risk management strategies to avoid such losses include: 1) implementation of integrated corporate governance and internal control frameworks; 2) routine integrity due diligence of foreign business partners, agents and merger and acquisition targets; 3) corporate ethics and compliance programs to safeguard reputation and cultivate shared values; and 4) timely and effective investigations when bribery allegations and related corruption risks threaten business integrity.

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Newsome, R. M.:
The Need for Strong Corporate Governance

The paper describes how internal audits can strengthen corporate governance.

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