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General FCPA Resources

Anti-Bribery and Books & Records Provisions of The Foreign Corrupt Practices Act
SEC and DoJ: A Resource Guide to the U.S. Foreign Corrupt Practices Act
Criminal Division of the U.S. Department of Justice
U.S. Department of Justice on FCPA
Securities and Exchange Commission Division of Enforcement
FCPA Blog
PBS Timeline: Corruption in the Crosshairs: A Brief History of International Anti-Bribery legislation
Deloitte Audit Committee Brief: Navigating anti-corruption compliance

Baker Hughes Case Resources

Baker Hughes FCPA Compliance Guide
Baker Hughes Business Code of Conduct
Baker Hughes 10K for 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012
Baker Hughes Incorporated FCPA Due Diligence Review of Non-U.S. Third Party Representatives, June 5, 2008 Presentation by Jay G. Martin, Vice President and Chief Compliance Officer
NY Times, Baker Hughes Admits to Overseas Bribery, April 27, 2007
Baker Hughes Press Release, April 26, 2007
Transparency International for Kazakhstan
Baker Hughes FCPA Case PowerPoint Presentation

Videos

CBS Frontline on the History of the FCPA Trace International: Bribery, Extortion and the High Price of Bad Business
SAI Global Compliance: Complying with the FCPA: FCPA Discussion on 'This Week in the Boardroom' with Eric Morehead of Corpedia

Auditor Responsibilities

AU 316 (AS 2401 reorganized) - Consideration of Fraud in a Financial Statement Audit (PCAOB Website)
AU 317 (AS 2405 reorganized) - Illegal Acts by Clients (PCAOB Website)
AS 12 (AS 2110 reorganized) - Identifying and Assessing Risks of Material Misstatements (PCAOB Website)
AS 13 (AS 2301 reorganized) - The Auditor's Responses to the Risks of Material Misstatements (PCAOB Website)

Internal Control

COSO - Internal Control - Integrated Framework