Introduction

Scope of application

Compliance program

Protection of whistleblowers

Audit and sanctions

Rules arising from the Sapin II Law

EU law

French law

Rules derived from competition law

Sapin II Law/Competition

Scope ratione personae

Scope ratione materiae

Scope

Development of plan

Measures included in plan

Inclusion in management report

Vigilance plan

Injunctions

Civil liability

Sanctions

Duty of vigilance (devoir de vigilance)

CSR programs

Reporting

Communication

Reporting and communication

Judicial sanctions

Risk to reputation, strategy and stability

Corporate Social Responsability (CSR)

Middlenext Code

IFA Corpus

AFEP - MEDEF Code

Types

Principles of governance

Principles incorporating CSR values

Principles

Comply or explain

Binding force

Private codes of conduct

Compliance

The first-level audit of the code of conduct consists in validating operations or situations governed by the policies or procedures included in or appended to the code of conduct, particularly with regard to gifts and invitations.
The second level consists of a regular audit to ensure that the first-level controls have been carried out correctly, a sample audit to ensure compliance with the polici …

Code of conduct audit

The first-level audit of the code of conduct consists in validating operations or situations governed by the policies or procedures included in or appended to the code of conduct, particularly with regard to gifts and invitations.

The second level consists of a regular audit to ensure that the first-level controls have been carried out correctly, a sample audit to ensure compliance with the policies or procedures included in or appended to the code of conduct , a review of the content of the code in relation to the law and the cartography, and the integration of the code of conduct into the internal regulations of the entities concerned, as well as a check, each time the cartography is updated, that the illustrations in the code of conduct have been adapted.

During the third-level audit, we check that the first- and second-level controls have been properly carried out and are effective, and we analyze the communication, distribution and accessibility of the code of conduct and the integrated or appended policies or procedures, as well as the systemic nature of the system. This audit may take the form of a critical analysis of the content of the code of conduct, and in particular its illustrations, with regard to the scenarios identified in the mapping and the integration of the code of conduct's content into the training system .

The AFA gives the example of the quarterly definition of a sample of expense reports based on a risk analysis, followed by an analysis of the consistency of the supporting documents produced with regard to the declaration, the names of guests, compliance with thresholds and validations.

AFA recommendations designed to help public and private legal entities prevent and detect corruption, influence peddling, misappropriation of public funds and favoritism of 4 December 2020, JORF of 12 January 2021, pt 328.

Compliance

61. Code of conduct audit

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Les notions juridiques connexes

61. Code of conduct audit

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Les notions juridiques connexes

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