考试首页 | 考试用书 | 培训课程 | 模拟考场 | 考试论坛  
  当前位置:考试网 >> ACCA/CAT >> 备考指导 >> 文章内容
  

ACCAP1知识点:贪污贿赂犯罪

考试网  [ 2017年4月18日 ] 【

  4.6 Best Practices

  A strong (and comprehensive) legal system and sound corporate governance practice (as detailed above) are "no discuss" factors for reducing and combatting bribery and corruption—they are essential.

  For a company to show that it has appropriate procedures in place to combat bribery, it must be able to clearly demonstrate that it has followed and applied the following principles:

  Proportionality

  Top-level commitment

  Risk assessment

  Due diligence

  Communication

  Monitoring and review.*

  *The majority of the procedures suggested in the principles are directly parallel to good corporate governance procedures. So those organisations which apply, for example, the Code will have little difficulty in incorporating the Bribery Act requirements.

  The following subsections provide an overview of each of the principles. Full details with a complete description of the suggested procedures must be downloaded and reviewed from the Bribery Act 2010 Guidance.

  4.6.1 Proportionality

  Procedures to prevent bribery are based on the risks faced and the nature, scale and complexity of activities.

  Procedures must be clear, practical, accessible, effectively implemented and enforced.

  Topics to be embraced include:

  Top-down approach, risk assessment, due diligence, communication, monitoring, review and evaluation.

  Gifts, hospitality, donations and facilitation payments.

  Employment procedures, contracts of employment, bribery within the scope of gross misconduct.

  Zero tolerance of any form of bribery and corruption.

  Business relations with associated persons and organisations (e.g. contracts containing specific zerotolerance clauses on bribery).

  Business risk controls.

  Transparency of all transactions and disclosure.

  Enforcement and whistle-blowing (speak up).

  Implementation of procedures for all areas of the business.

  4.6.2 Top-Level Commitment

  The top-level management of the organisation (e.g. board of directors, owners, equivalent body or person) are committed to preventing bribery by persons associated with it.

  The culture in the organisation is one in which bribery is never acceptable.

  Topics to be embraced include:

  Effective communication of a zero-tolerance approach to bribery and corruption.

  Consequences of breaching the policy (managers, employees, associated persons).

  Business and social benefits of rejecting bribery, including the underpinning of market, investor and regulatory confidence in the organisation.

  Effective leadership and top-level endorsement of all antibribery procedures and actions.

  Independent oversight (e.g. by NEDs) of procedures, levels of compliance, feedback to top-level management and action taken on breaches.

本文纠错】【告诉好友】【打印此文】【返回顶部
将考试网添加到收藏夹 | 每次上网自动访问考试网 | 复制本页地址,传给QQ/MSN上的好友 | 申请链接 | 意见留言 TOP
关于本站  网站声明  广告服务  联系方式  站内导航  考试论坛
Copyright © 2006-2019 考试网(Examw.com) All Rights Reserved  营业执照