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– UNODC, The United Nations Convention against Corruption: A Resource Guide on State Measures for Strengthening Corporate Integrity, Vienna, 2013. (Viewed on 15/4/2025): https://www.unodc.org/documents/corruption/ Publications/2013/Resource_Guide_on_State_Measures_for_Strengthening_ Corporate_Integrity.pdf – World Bank Institute, Fighting Corruption through Collective Action: A Guide for Business, Washington, 2013. (Viewed on 15/4/2025): https:// baselgovernance.org/sites/default/files/2019-02/fighting_corruption_through_ collective_action-15.pdf (32) OECD, Op. cit., pp. 60–70. See also: – UNODC, Op. cit. – World Bank Institute, Op. cit. (33) Committee of Sponsoring Organizations of the Treadway Commission (COSO), Fraud Risk Management Guide, 2016, pp. 7–10. ) مكتب الأمم المتحدة المعني بالجريمة والمخدرات، اتفاقية الأمم المتحدة لمكافحة الفساد، 34 ( القطاع الخاص). 12 الفصل الثاني (التدابير الوقائية)، المادة ( ) د. وســام نعمت إبراهيم الســعدي، «الاتفاقية العربية لمكافحة الفساد والتقارب التنظيمي مع 35 ( . 15 – 8 ، ص ص 2020 اتفاقية الأمم المتحدة»، كلية الحقوق، جامعة الموصل، (36) Basil Institute on Governance, Engaging the Private Sector in Collective Action against Corruption: A Practical Guide for National Anti-Corruption Agencies, 2020. (37) World Economic Forum, Report on The Private Sector as a Key to Fighting Corruption, 9th session of the Conference of State Parties to the United Nations Convention against Corruption, 13–17 December 2021, Sharm El-Sheikh, Egypt.
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