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OECD Anti Corruption Good ...

The OECD Good Practice Guidance3

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Mergers and Acquisitions

The phrase mergers and acquisitions (abbreviated M&A) refers to the aspect of corporate strategy, corporate finance and management dealing with the buying, selling and combining of different companies that can aid, finance, or help a growing company in a given industry grow rapidly without having to create another business entity.
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Federal Sentencing Guidelines ...

The Federal Sentencing Guidelines are rules that set out a uniform sentencing policy for individuals and organizations convicted of felonies and serious (Class A) misdemeanors in the United States federal
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Compliance

Compliance describes the goal that corporations or public agencies aspire to in their efforts to ensure that personnel are aware of, and take steps to comply with, relevant laws and regulations.
Due to the increasing number of regulations and need for operational transparency, organizations are increasingly adopting the use of consolidated and harmonized sets of compliance controls. This approach is used to ensure that all necessary governance requirements can be met without the unnecessary duplication of effort and activity from resources.
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Fraud

In the broadest sense, a fraud is an intentional deception made for personal gain or to damage another individual; the related adjective is fraudulent.
The specific legal definition varies by legal jurisdiction. Fraud is a crime and, also, a civil law violation. Defrauding people or entities of money or valuables is a common purpose of fraud, but there have also been fraudulent "discoveries", e.g. in science, to gain prestige rather than immediate monetary gain.
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Internal Audit

Internal auditing is a profession and activity involved in helping organizations achieve their stated objectives. It does this by using a systematic methodology for analyzing business processes, procedures, and activities with the goal of highlighting organizational problems and recommending solutions. Professionals called internal auditors are employed by organizations to perform the internal auditing activity.
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Generally Accepted Accounting ...

Generally Accepted Accounting Principles (GAAP) is a term used to refer to the standard framework of guidelines for financial accounting used in any given jurisdiction which are generally known as Accounting Standards. GAAP includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial statements.
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Dodd-Frank Act

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Incentives

An incentive is any factor (financial or non-financial) that enables or motivates a particular course of action or counts as a reason for preferring one choice to the alternatives. It is an expectation
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Defense Industry Initiative

The Defense Industry Initiative (DII) is a pan-industry initiative to promote and ensure ethical business practices. The DII set an early benchmark for ethics management in corporations.
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Bid Rigging

Bid rigging is a form of fraud in which a commercial contract is promised to one party even though, for the sake of appearance, several other parties also present a bid. This form of collusion is illegal in most countries. It is a form of price fixing and market allocation, often practised where contracts are determined by a call for bids, for example in the case of government construction contracts. Bid-rigging almost always results in economic harm to the agency which is seeking the bids, and to the public, who ultimately bear the costs as taxpayers or consumers.
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Transparency

Corporate transparency is the construct removing all barriers to —and facilitating — free and easy public access to corporate, political, and personal information and the laws, rules, social connivance, and processes that facilitate and protect those individuals and corporations who freely join, develop, and embellish the process.
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Deferred Prosecution Agreement

A deferred prosecution agreement (DPA) is a voluntary alternative to adjudication in which a prosecutor agrees to grant amnesty in exchange for the defendant agreeing to fulfill certain requirements.
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Board of Directors

A board of directors is a body of elected or appointed members who jointly oversee the activities of a company or organization. The body sometimes has a different name, such as board of trustees, board of governors, board of managers, or executive board. It is often simply referred to as "the board."
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Foreign Corrupt Practices Act

The Foreign Corrupt Practices Act of 1977 (FCPA) is a United States federal law known primarily for two of its main provisions, one that addresses accounting transparency requirements under the Securities Exchange Act of 1934 and another concerning bribery of foreign officials.
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Corporate Governance

Corporate governance is the set of processes, customs, policies, laws, and institutions affecting the way a corporation (or company) is directed, administered, or controlled. Corporate governance also includes the relationships among the many stakeholders involved and the goals for which the corporation is governed. The principal stakeholders are the shareholders, the board of directors, employees, customers, creditors, suppliers, and the community at large.
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International Organization for ...

The International Organization for Standardization, widely known as ISO, is an international standard-setting body composed of representatives from various national standards organizations. Founded in 1947, the organization promulgates worldwide proprietary industrial and commercial standards. It has its headquarters in Geneva, Switzerland. While ISO defines itself as a non-governmental organization, its ability to set standards that often become law, either through treaties or national standards, makes it more powerful than most non-governmental organizations. In practice, ISO acts as a consortium with strong links to governments.
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Big Four

The Big Four are the four largest international accountancy and professional services firms.  They handle the vast majority of audits for large, publicly traded companies as well as many private companies.
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Anti-money Laundering

Anti-money laundering (AML) describes the controls that require financial institutions and other regulated entities to prevent or report actual or suspected money-laundering activities. Anti-money laundering regulations existed well before September 11, 2001, but came into special prominence globally after that date and the subsequent enactment of the USA Patriot Act. Today, all financial institutions that transact business in or through the United States are required to identify and report transactions of a suspicious nature to the financial intelligence unit in their respective country. For example, a bank must perform due diligence by verifying a customer's identity and monitor transactions for suspicious activity.

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International Financial ...

International Financial Reporting Standards (IFRS) are Standards, Interpretations and the Framework adopted by the International Accounting Standards Board (IASB).
IFRS are considered a "principles
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