Guide pratique : Renforcer les contrôles internes pour prévenir la corruption dans l’application de la loi sur le commerce illégal d’espèces sauvages

The document outlines a systematic approach to evaluating internal controls—policies, procedures, and practices—to reduce corruption risks in illegal wildlife trade (IWT) enforcement. It emphasizes a holistic, process-oriented analysis based on the COSO framework, moving beyond financial audits to address operational risks such as evidence tampering and information leaks. The guide details a research process involving semi-structured interviews with diverse stakeholders, documentary analysis, and thematic coding to identify gaps and develop actionable recommendations. It specifically addresses the needs of agencies at early stages of maturity where controls may be informal or undocumented, and provides practical tools including a data collection instrument and resource requirements for consultants.

• Internal controls are defined as the "politiques, procédures et pratiques qui aident les organisations à atteindre leurs objectifs et à réduire leurs risques, y compris les risques de corruption."
• The methodology is based on the 2013 revision of the internal control integrated framework proposed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
• Assessments should focus on a limited number of priority risks, typically between three and five, identified through a corruption risk assessment.
• The guide identifies four common corruption risks in IWT enforcement: undue external influence and collusion, abuse of procedure (case weakening), alteration of physical evidence, and information leaks.
• Effective internal control analysis requires a process-oriented approach that transcends institutional boundaries to cover the entire law enforcement cycle, including both preventive and detective controls.
• Data collection relies on a combination of semi-structured interviews, written documentation (such as codes of conduct and standard operating procedures), and analytical evidence.
• The guide warns that interviewees may describe 'aspirations' rather than actual practices, necessitating a 'reasonableness check' by comparing testimonies with physical observations or documentation.
• For a single-risk assessment, the estimated human resource requirement is approximately 20-25 working days for a lead researcher, with an additional 10-15 days for a local researcher.
• The methodology was piloted in three countries across Sub-Saharan Africa and Latin America to analyze IWT law enforcement as an interconnected system.

APA

Batts, R. A. (2023). Guide pratique : Renforcer les contrôles internes pour prévenir la corruption dans l’application de la loi sur le commerce illégal d’espèces sauvages. WWF International. https://www.worldwildlife.org/documents/772/8gs0l94ldt_How_to_Internal_Controls_Guide_FRENCH.pdf

Chicago

Batts, Rebecca Anne. Guide pratique : Renforcer les contrôles internes pour prévenir la corruption dans l’application de la loi sur le commerce illégal d’espèces sauvages. WWF International, 2023. https://www.worldwildlife.org/documents/772/8gs0l94ldt_How_to_Internal_Controls_Guide_FRENCH.pdf.

Wikipedia

{{cite report |last1=Batts |first1=Rebecca Anne |title=Guide pratique : Renforcer les contrôles internes pour prévenir la corruption dans l’application de la loi sur le commerce illégal d’espèces sauvages |publisher=WWF International |date=July 2023 |url=https://www.worldwildlife.org/documents/772/8gs0l94ldt_How_to_Internal_Controls_Guide_FRENCH.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{batts2023guide, author = {Batts, Rebecca Anne}, title = {{Guide pratique : Renforcer les contrôles internes pour prévenir la corruption dans l’application de la loi sur le commerce illégal d’espèces sauvages}}, institution = {WWF International}, year = {2023}, month = jul, url = {https://www.worldwildlife.org/documents/772/8gs0l94ldt_How_to_Internal_Controls_Guide_FRENCH.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }