Session Topic: Strenthening Governance Through Vigilance: The Auditor's Role in Detecting Foreign Bribery

As the risk of foreign bribery increases alongside expanding global business operations, internal auditors are more than ever expected to act as a frontline defence in detecting, preventing, and escalating misconduct. In this insightful session, Rose Rehm, Manager of Detection and Prevention at the Serious Fraud Office (SFO), will explore the evolving expectations placed on internal auditors, and the proactive role they must play in safeguarding organisational integrity and public trust.

Drawing on her extensive experience in fraud, corruption, and complex cross-border investigations, Rose will provide practical guidance on detection methods, emerging bribery typologies, and common red flags that internal auditors should be equipped to identify. She will also underscore the vital role of whistleblower mechanisms and speak to how these tools can be embedded into governance frameworks to encourage early intervention and transparency.

This session will offer valuable insights into the intersection of ethical leadership, regulatory obligations, and assurance, while reinforcing the internal auditor’s role in upholding accountability across all sectors.

Key takeaways:

• Understanding the latest foreign bribery risks and typologies affecting organisations in New Zealand and globally
• How to recognise key red flags and apply effective detection tools during audits and investigations
• Strengthening governance through effective use of whistleblower mechanisms
• Practical steps internal auditors can take to support prevention, escalation, and ethical leadership
• The evolving expectations of internal audit as a trusted advisor in complex, high-risk environments