Module 1: Understanding and avoiding corruption – Overview
One corrupt action may often result in more than one criminal offence being committed. For example:
In addition, corruption offences may also constitute breaches of tax and accounting laws and stock market regulations. For example:
Prosecutors may find it easier to prosecute under accounting or tax laws than bribery laws, as the standard of proof may be lower, and proof may be obtained by the mere fact of the erroneous entry.
Therefore, a wide range of people may be caught in both the initial offence (such as bribery or submission of fraudulent claims), which may involve project and commercial staff, and in subsequent offences, which may involve accounting and legal staff.
January 2025
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