OECD Working Group on Bribery in International Business Transactions, Recommendation of the Council for Further Combating Bribery of Foreign Public Officials in International Business Transactions (2009)
A report focusing on combatting bribery of foreign public officials in international business transactions.
Recommendations include that member countries should ensure companies adequately deal with reports of bribery received from external auditors, and to consider such persons being mandated in law to supply information to independent authorities, including regulators. Legal protections for auditors who report reasonably and in good faith is further recommended. Companies should also ensure appropriate channels are in place for individuals to report suspected wrongdoing and to act upon receipt of these disclosures. In respect to international cooperation, governments are encouraged to investigate allegations of bribery passed to them by international organisations.