Indicators /
False or forged audit reports
|
Identifier 57 |
|
State Not developed |
|
Autonomy Autonomous |
|
Description This indicator indicates risk if audit reports are not signed or attested AND/OR the audit company does not exist AND/OR the audit report is not in line with auditing standards |
|
Country INT |
|
Language English |
|
Link to project http://www.worldbank.org/en/topic/governance/brief/anti-corruption |
|
Developer World Bank |
|
Link to source code non existent |
|
Where to extract data from bidding documentation, company register, delivery documents |
|
Process phase BIDDING |
|
Validation N/A |
|
Tags flaws related to financial capacity
theoretical
|