ISO 37001, Anti-bribery management systems, specifies a series of measures to help organizations prevent, detect and address bribery.
This guidance is designed to assist company boards in making suitable arrangements for their audit committees, and to assist directors serving on audit committees in carrying out their role.
The Assurance Framework is aimed primarily at enterprises. It sets out and explains the process for enterprises commissioning independent assurance, and charts new territory in the field of assurance as it attempts to address the complex issue of what is material to stakeholders in matters of bribery and corruption.
This revised assurance standard deals with assurance engagements other than audits or reviews of historical financial information. IFAC, 2016.
