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Thailand: Second Fundamental Element of Internal Control Measures under the National Anti-corruption Commission (NACC)’s Guidelines
In brief
In our previous article (link), we analyzed the first fundamental element under the NACC’s guidelines, which is “the companies’ internal control measures should be strong, visible policies and supported by top-level management to prevent bribery.” In this article, we will discuss the second fundamental element under the NACC’s guidelines, which is “the risk assessment to effectively identify and evaluate exposure to bribery.
Companies deal with government officials in different ways. Therefore, companies’ internal control measures may vary as a result of their specific characteristics in terms of size, organization, type, and nature of business operation. There is no one-size-fits-all for internal control measures.
Types of risk assessment that companies should take into consideration include both external and internal factors. Risks arising…
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