The company must have internal or external accounting control procedures to ensure that books, registers and accounts are not used to conceal corruption or influence peddling, performed by its own accounting and financial control staff or by an external auditor during the statutory audit. The AFA expects anti-corruption accounting controls targeted on risk situations from the map (sponsorship, patronage, fees and commissions, representation and travel costs, gifts and invitations, donations, suspense accounts, exceptional transactions, flows to high-risk intermediaries, off-balance sheet commitments, rebates, miscellaneous expenses, cash), formalised in a procedure (scope, roles, sampling, control plan, incident handling, thresholds), with segregation of duties between service confirmation, payment request, payment authorisation and payment, four-eyes review of risky entries, hierarchical validation above a threshold, independent second-level controls through the year with risk-based samples, third-level accounting audits, and anomalies fed into the risk map, training and possible investigations (paragraphs 69 to 74 and 292 to 316).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.