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
1°: Audit procedures
a): Content
i): Risk mapping
ii): Code of conduct
iii): Training scheme
iv): Third-party audit procedures
v): Internal alert process
vii): Disciplinary system
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
65. Monitoring of accounting procedures
1 minute de lecture
At the first level, an automated audit of certain transactions is carried out, as well as an audit of authorizations, the correct application of anti-corruption accounting audit procedures before the transaction is carried out, and the application of the “four eyes” rule, which consists in the audit being carried out by an employee other than the one in charge of the transaction. Finally, the corr …