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
b): Types
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
57. Audit of anti-corruption system
1 minute de lecture
Article 17, II, 8° of the Sapin II Law requires governing bodies to set up an internal audit and audit system for the measures implemented, adapted and proportionate to the probity risks to which the undertaking is exposed. This system forms part of the third pillar of the compliance program, dedicated to managing the risks of breaches of probity. It has four objectives: (i) to audit the implement …