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

With regard to the first two levels of the risk mapping audit, the French Anti-corruption Agency  specifies that they may only be carried out after the corruption risk map has been drawn up and updated. Furthermore, the department in charge of steering the anti-corruption system involved in setting up or updating the risk map may not carry out a second-level audit to avoid burdening it with the task of auditing work it has itself carried out.

The third-level audit on risk mapping consists of a review of the scope of the mapping, the methodology used and the deployment of related action plans. It also includes an analysis of any shortcomings observed and incidents that have occurred, of governance and the correct allocation of resources, of the comprehensive nature of the process, of the illustrations used in the code of conduct in relation to the risks identified in the map, of the targeting and content of training courses in relation to the risks identified in it, of incidents revealed through the early warning system or accounting controls and their consequences on the updating of the map, and of the adequacy of the third-party assessment system in relation to the risks identified .

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 327.

Mapping audit

60. Mapping audit