October 2013
Beginner
544 pages
20h 52m
English

EXHIBIT 10-1
After studying this chapter, you should be able to
| 10-1 | Define corruption |
| 10-2 | Identify the four categories of corruption |
| 10-3 | Define bribery |
| 10-4 | Compare and contrast bribery, extortion, and illegal gratuities |
| 10-5 | Identify the two categories of bribery schemes |
| 10-6 | Understand kickback schemes and how they are committed |
| 10-7 | Understand bid-rigging schemes and explain how they are categorized |
| 10-8 | Describe the types of abuses that are committed at each stage of the competitive bidding process |
| 10-9 | Be familiar with the controls and techniques that can be used to prevent and detect bribery |
| 10-10 | Define conflicts of interest |
| 10-11 | Differentiate conflicts of interest from bribery schemes and billing schemes |
| 10-12 | List and understand the two major categories of conflicts of interest |
| 10-13 | Understand the provisions of U.S. and U.K. anti-corruption legislation |
| 10-14 | Be familiar with proactive audit tests that can be used to detect corruption schemes |
A number of years ago, the Washington Post ran a series of articles detailing charges of waste, fraud, and abuse in the General Services Administration (GSA), the federal government's housekeeping agency. In particular, for more than a decade a furniture manufacturer in New Jersey had churned out $200 million ...