In South Africa, it allegedly paid millions in fees to consultants, despite no work being performed, and funded trips to New York for government officials, including golf outings.

In Indonesia, it also funded shopping excursions and dining, as well as making more explicit payments.

The Securities and Exchange Commission order cites WhatsApp discussions including the instructions: “Seventy million, in fifty thousand bills…Bring empty envelope”.

Officials said SAP – which was punished for violating US laws against bribery and corruption in Panama in 2016 – had failed to institute processes to address the high risk of such issues, inaccurately recording the bribes as legitimate business expenses.

The settlement includes a $118.8m criminal fine, according to the Department of Justice and Securities and Exchange Commission, which worked with authorities in South Africa on the investigation and announced the deal.

Penalties were reduced from the maximum possible after SAP cooperated with investigators and moved to punish and fire employees involved in the payments.

“SAP has accepted responsibility for corrupt practices that hurt honest businesses engaging in global commerce,” said US Attorney Jessica D. Aber for the Eastern District of Virginia.

“We will continue to vigorously prosecute bribery cases to protect domestic companies that follow the law while participating in the international marketplace.”

The US said it would drop the criminal charges against the firm after three years if SAP complies with the announced agreement.