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For treasurers and other finance managers who’ve spent their careers in the United States, bribery and corruption may seem far-removed from reality. But for those who are responsible for financial management in other parts of the world, an insular attitude may be setting them—and their companies—up for some unpleasant surprises. A recent global study by Ernst & Young titled “Navigating today’s complex business risks: Europe, Middle East, India, and Africa Fraud Survey 2013” reveals that some activities which seem taboo to most businesspeople in the United States are not as uncommon in the developing world.

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