The Library
Browse by practice area
Every resource is summarised in our own words and linked to where it officially lives. Linked, never copied.
01
Fraud & investigations
Fraud risk assessments, investigation protocols, anti-fraud policies, red-flag checklists.
7 resources →02Internal audit
Audit charters, methodology, work programs, reporting and quality assurance.
4 resources →03Internal controls & ICFR
Control matrices, segregation of duties, delegation of authority, testing procedures.
6 resources →04Compliance, AML & ethics
Codes of conduct, anti-bribery, sanctions screening, whistleblowing programs.
27 resources →05Procurement & third parties
Vendor onboarding, due diligence, contract management, procure-to-pay controls.
11 resources →06ESG & sustainability
Sustainability reporting, assurance readiness, ESG data controls and governance.
6 resources →07AI & technology
AI governance, generative AI controls, data analytics and cybersecurity for auditors.
9 resources →All resources
- 2026 Anti-Fraud Technology Benchmarking Report
- Achieving Effective Internal Control Over Generative AI (GenAI)
- Achieving Effective Internal Control over Sustainability Reporting (ICSR)
- ADGM Key AML/CFT/CPF Obligations
- African Union Convention on Preventing and Combating Corruption
- Anti-Fraud Blueprint
- Anti-Money Laundering and Countering the Financing of Terrorism in the UAE
- CBUAE Guidance on Trade-Based Money Laundering (TBML) and Transshipment Risks
- Corporate Governance Regulations (Saudi Capital Market Authority)
- Corporate Sustainability Due Diligence Directive (CSDDD)
- Corporate Sustainability Reporting Directive (CSRD)
- CTAF — Tunisian Financial Analysis Commission
- Cybersecurity Topical Requirement
- Data Analytics for Internal Auditors — Global Practice Guides and Maturity Model
- DFSA Thematic Review 2026: Compliance Arrangements
- Digital Operational Resilience Act (DORA) — Regulation (EU) 2022/2554
- Enterprise Risk Management framework
- ESAAMLG — Eastern and Southern Africa Anti-Money Laundering Group
- EU AI Act Service Desk and Single Information Platform
- EU Anti-Corruption Directive — Directive (EU) 2026/1021
- EU Anti-Money Laundering Authority (AMLA)
- EU Anti-Money Laundering Regulation (AMLR) — Regulation (EU) 2024/1624
- EU Artificial Intelligence Act — Regulation (EU) 2024/1689
- EU Public Procurement Directive 2014/24/EU
- EU Whistleblowing Directive (2019/1937)
- Evaluation of Corporate Compliance Programs
- FATF Guidance on Beneficial Ownership of Legal Persons
- FATF High-Risk and Other Monitored Jurisdictions (Black and Grey Lists)
- FATF — Cyber-Enabled Fraud: Digitalisation and ML/TF/PF Risks (2026)
- Fighting foreign bribery — OECD Anti-Bribery Convention
- Fraud and Corruption Awareness Handbook
- Fraud Risk Management Guide
- G20/OECD Principles of Corporate Governance 2023
- Global Internal Audit Standards
- GRC Capability Model 3.5 (OCEG Red Book)
- GRI Standards
- IFRS Sustainability Disclosure Standards (ISSB)
- Internal Control — Integrated Framework
- ISO 31000:2018 Risk management — Guidelines
- ISO 37001 — Anti-bribery management systems
- ISO 37002:2021 Whistleblowing management systems — Guidelines
- ISO 37301:2021 Compliance management systems — Requirements with guidance for use
- ISSA 5000, General Requirements for Sustainability Assurance Engagements
- MAPS - Methodology for Assessing Procurement Systems
- MENAFATF — Middle East and North Africa Financial Action Task Force
- NIST AI Risk Management Framework (AI RMF 1.0)
- NIST Cybersecurity Framework (CSF) 2.0
- OECD Guidelines for Fighting Bid Rigging in Public Procurement (2025 Update)
- OECD Recommendation of the Council on Public Procurement
- OFAC Sanctions List Service (SDN and Consolidated Lists)
- Procurement Collusion Strike Force (PCSF) — Red Flags and Resources
- Report to the Nations
- Revised (Simplified) European Sustainability Reporting Standards — Commission Delegated Act
- SAMA Anti-Money Laundering and Counter-Terrorist Financing (AML/CTF) Guide
- SAMA Counter-Fraud Framework
- Saudi Government Tenders and Procurement Law (1448H)
- The FATF Recommendations
- The IIA's Three Lines Model
- The OLAF Report 2025
- Third-Party Topical Requirement
- Topical Requirements
- UAE Federal Decree-Law No. 10 of 2025 on AML, CFT and Proliferation Financing
- UAE Targeted Financial Sanctions (TFS) — CBUAE and EOCN Guidance
- UNCITRAL Model Law on Public Procurement (2011)
- United Nations Convention against Corruption (UNCAC)
- UNODC — An Anti-Corruption Ethics and Compliance Programme for Business: A Practical Guide
- VARA Compliance and Risk Management Rulebook (Dubai)
- Warning Signs of Fraud and Corruption in Procurement
- World Bank Listing of Ineligible Firms and Individuals
- World Bank Procurement Framework and Procurement Regulations for IPF Borrowers