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ASOSAI Guidelines for Dealing with Fraud and Corruption |
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| Preface | ||
| 1. | INTRODUCTION | |
| 2. | UNDERSTANDING FRAUD AND CORRUPTION | |
| 3. | TREATMENT OF FRAUD AND CORRUPTION | |
| Appendix I | Types of Fraud and Corruption in Contracts | |
| Appendix II | Warning Signs of Possible Fraud and Corruption in Contracts | |
| Appendix III | Audit Evidence | |