The handbook is primarily aimed at managers and staff of humanitarian agencies, both at headquarters (HQ) and in the field. It speaks directly to those on front line of aid delivery as well as to senior managers who determine organisational culture and values. The handbook is designed to help anyone working in the humanitarian sector identify and prevent the corruption risks faced by their particular organisation or department, or within a specific programme or role. It does not try to set out industry-wide standards for aid agencies in emergencies. Rather, it describes ‘what to do’ to minimise corruption risks, while numerous reference documents attached offer technical details on ‘how to do it’.