Gift/hospitality registers, facilitation-payment red flags, and third-party due diligence — the controls that keep a bribe from being booked as a legitimate business expense.
Entity: ___ · Period: ___
Scope: controls preventing bribery and corruption in dealings with government officials and private-sector counterparties — gift/hospitality registers, facilitation-payment red flags, and third-party (agent/distributor/consultant) due diligence. Relevant alongside the Prevention of Corruption Act, 1988 (as amended 2018) for dealings with public officials, and increasingly required by multinational customers/investors with their own ABAC policies.
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