FCPA Books and Records Controls

Control: FCPA-002-001
Regulation: FCPA
Category: governance
Priority: high
Frequency: annually
Type: governance

What this control requires

Implement internal controls ensuring books and records accurately reflect transactions in reasonable detail. Establish management certification of financial statements. Conduct regular internal audit of FCPA-relevant transactions. Maintain complete records for minimum 7 years.

Other FCPA controls

FCPA-001-001 - Anti-Bribery Compliance ProgrammeFCPA-003-001 - Third-Party Anti-Bribery Due Diligence