The manual includes three main sections: detection, evidence and prevention.

The first section describes how to obtain information about a possible corruption offense, including handling allegations of possible corruption, identifying indicators of corruption ("red flags"), and the use of due diligence.

The second section, on gathering evidence of corruption offenses, focuses on the analysis of typical corruption schemes in the implementation of development programs, defining the elements of corruption offenses and characterizing the main methods of proving them.

For each of them there is a brief description of its composition and possible modifications, a list of indicators indicating the presence of a corruption scheme, real examples of its use and a recommended sequence of actions for its disclosure.

The section on corruption prevention contains useful links to websites of international organizations, intergovernmental initiatives, non-profit organizations, research centers and projects dedicated to the fight against corruption.

The International Anti-Corruption Resource Center, which prepared the Guide, is a Washington, D.C.-based initiative group of U.S. investigators and former prosecutors whose primary purpose is to develop practice-oriented guidance for local law enforcement investigators, auditors and prosecutors, as well as for international humanitarian organizations, local and international projects and procurement officers.