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
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
52. Duplicate audits
1 minute de lecture
Article 17 of the Sapin II Law requires undertakings subject to the law to set up accounting audit procedures, designed to ensure that books, records and accounts are not used to conceal corruption or influence peddling (II, 5°), and an internal control and assessment system for the measures and procedures making up the anti-corruption system (II, 8°). As the French Anti-corruption Agency (Agence …