Compliance
Auteur : Louis Vogel
Sommaire de l’ouvrage
Introduction
Chapter 1: Scope of application
Section 1: First pillar: commitment from the governing body
Section 2: Second pillar: risk mapping
I: Risk prevention
A: Internal whistleblowing procedure
b): Content
c): Handling of Irregularities
2°: Audit of implemented measures
III: Remediation
Chapter 3: Protection of whistleblowers
Chapter 4: Audit and sanctions
Title 2: Rules derived from competition law
Part 2: Duty of vigilance (devoir de vigilance)
Part 3: Corporate Social Responsability (CSR)
Part 4: Private codes of conduct
54. Formal audit procedures
1 minute de lecture
The French Anti-corruption Agency (Agence française anticorruption - AFA) recommends that the procedures for anti-corruption audit procedures be formalized by setting out, in particular, the purpose and scope of the audits, the roles and responsibilities for their implementation, the sampling procedures for the transactions to be audited, the definition of an audit plan, the incident management pr …
