This course introduces the Books and Records and Internal Control Provisions of the Foreign Corrupt Practices Act (FCPA). This course will teach you about recommended internal accounting controls and the importance of accounting policies. You will also learn about some accounting provisions that should be applied to third parties and subsidiaries.
At the conclusion of this course, you will be able to:
- Describe the FCPA's influence on book and record keeping
- Summarize the Books and Records and Internal Control provisions of the FCPA
- List the four recommended internal accounting controls
- Identify what accounting policies should address
- List the five subsidiaries companies should have accounting provisions for
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