... structure and geographical and industrial sector of operation, so that laws, rules or practices with respect to accounting requirements, external audits, and internal controls, ethics and compliance ... within the framework of their laws and regulations regarding the maintenance of books and records, financial statement disclosures, and accounting and auditing standards, to prohibit the establishment ... TRANSACTIONS © OECD 2011 Welcoming other developments which further advance international understanding and co-operation regarding bribery in international business transactions, including actions...