Our ABC assessment lays a foundation for a thorough look at the systems and processes laid out by organizations to determine their risk exposures to corruption and bribery. Mo&Associates regards risk assessment as a necessary business process without which an institutions’ ABC counter measures can be less effective. The risk assessment is not designed to uncover all corrupt activity that may be occurring but to assess the control environment to mitigate corruption risk. The process is more akin to an audit than an investigation.

• • Mo& Associates conducts this risk assessment by covering four key elements and these are:
    • A review of the organization’s business to identify and understand its most significant corruption risks.
    • A review of the current state of the organization’s current anti-corruption compliance program & structure.
    • A “gap analysis” of the current program versus the anti-corruption risks identified.
    • Recommendations for improvement to the program based on common and leading practices but also what is most practicable for the organization in terms of achieving compliance.

• ABC investigations: Mo & Associates offer investigations into corruption allegations using financial intelligence, thus, providing organizations discreet means of investigating corruption allegations without the fear of tipping-off subjects. We rely on our financial intelligence knowledge, experience and vast network of covert sources to arrive at a highly probable inference making it easier for evidence gathering for ease of prosecution.

The nature of a general compliance structure of an organization and an ABC compliance structure is mostly a function of its business complexity. However, there are key elements of such structures that must be present no matter the business complexity or size of the organization.  Mo & Associates provides a compliance program and structure for organizations’ covering 12 key areas as follows:

1. Tone at the Top
2. Policies and Procedures
3. Training & Awareness
4. Recruitment, vetting and performance management.
5. Gifts, entertainment & Hospitality
6. Charitable and Political Contribution and Sponsorships
7. Whistle blowing
8. Third parties
9. Risk Assessment
10. Internal Financial Controls
11. Ongoing Monitoring and reporting
12. Audit and Review

The efficacy of control measures against corruption and bribery lies in the strength of the audit program of an organization. This is where the results of the controls measures set-up show whether the counter measures are producing the desired results or not and why. At Mo & Associates we subject each counter measure developed to a series of tests to check for its efficacy against the threats it was intended to detect and deter and prevent and further subject it to other scenarios we have previous found elsewhere (within the same context) to provide for the effectiveness and elasticity of the counter measure put in place.  

Integrity Compliance Assessment and Training Service

Mo & Associates provides Integrity Compliance Assessments and Training for organizations to ensure compliance with international standards. We also conduct independent Integrity compliance assessments for corporations that are looking to get certified by international organizations for the purpose of disbarment. Our integrity Assessment and Training modules include:

• Prevention of Sexual Harassment
• Code of Ethical Misconduct
• Anti-Bribery and Corruption
• Information and Security Awareness
• Diversity and inclusion
• Whistle Blowing

We are committed to ensuring total compliance with international standards for corporate integrity and accountability, as such our assessment scope covers the following areas:

• Misconduct
• Responsibility
• Program Initiation, Risk Assessment & Reviews
• Internal Policies
• Policies re: Business partners
• Internal Controls
• Training and communications
• Incentives
• Reporting
• Remedial misconduct
• Collective Action