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1、BusinessProcessManagementforRegulatoryCompliance,session2PresentedtoChinaUniversityofGeosclencesBobCarasik,guestlecturerDay2outline*Day2,ProcessesforBusinessCompliance一Whatiscomplianceandcontrol?,DefinitionsNewchalengesforChinesebusinesses一Complianceprocesses,andhowtomodelthem.一Compliancespecificsfo
2、rIT一BuildingcompliancecontrolsinaBuSinessPfocessModelBobCansikCUG.session2,May2010“HMaf动comgpliazice2?“厂omBAYERCORPORATONMNannualreport,2008*CorporatecomplianceCorporatecompliancecomprisestheobservanceofstatutoryandcompanyregulationsonlawfulandresponsibleconductbythecompany,itsemployeesanditsmanagem
3、entandSupervisorybodies.*CorporategovernanceCorporategovernancecomprisesthelong-teImImnanagementandOversightofthecompanyin-accordancewiththeprinciplesofresponsibilityandtransparency.TheGermanCorporateGovernanceCodeSetsoutbasicprinciplesforthemanagementandoversightofpubliclylistedcompanies.BobCansikC
4、UG.session2,May2010“HMaf动comgpliazice2?“厂omUNITEDSTATESSENTENCINGGUIDELINESAneffectivecomplianceandethicsprogramisamitigatingfactorthatmayreduceanorganizationsfineundertheUnitedStatesFederalSentencingGuidelines(“USFG“)Createdin1984undertheSentencingReformActeffectivein1991definea“complianceandethics
5、program“as“aprogramdesignedtopreventanddetectcriminalconduct“previouslyhadsetforth7minimumcriteriaofaneffectivecomplianceandethicsprogranlonlyinitscommentary.effective11/UV04thesecriteriawere“elevated“intoaseparate,enumeratedguidelinethat:一Elibomtedonthe7minimumcriteriaincludingwritenstandards;compl
6、ianceinfiastructureitaining;backgroundchecks;hotlineiauditingandmonitoring;comectiveaction一ImposedsignificantygreaterresponsibiltiesontheorganzationsgovermingauthorityandexecutiveleadershipBobCansikCUG.session2,May2010“HMatjcomgpliazice2?“厂omUNITEDSTATESSENTENCINGGUIDELINESAneffectivecomplianceandet
7、hicsprogramisamitigatingfactorthatmayreduceanorganizationsfineundertheUnitedStatesFederalSentencingGuidelines(“USFG“)Createdin1984undertheSentencingReformActeffectivein1991definea“complianceandethicsprogram“as“aprogramdesignedtopreventanddetectcriminalconduct“previouslyhadsetforth7minimumcriteriaofa
8、neffectivecomplianceandethicsprogranlonlyinitscommentary.effective11/U04thesecriteriawere“elevated“intoaseparate,enumeratedguidelinethat:一Elibomtedonthe7minimumcriteriaincludingwritenstandards;complianceinfiastructureitining;backgroundchecks;hotlineiauditingandmonitoring;comectiveaction一Imposedsigni
9、ficantygreaterresponsibiltiesontheorganizationsgovermingauthorityandexecutiveleadershipBobCansikCUG.session2,May2010PrestonTorberton“ComplianceinChina“WhatdoZ.8.iavestorsearaboxutCJina81nws2ChinasAnti-CorruptionLegislationOfficialBribery-CriminalLawOpinionofJuly8,2007CommercialBriberyImproperActsvs.
10、FacilitatingPaymentsStrengtheningEnforcement一EnforcementaainsTaltervGiiverpfBiibe一AdyvisesinternationalcompaniestohaveoneprogrambutuselocallawPrestonM.TorbertidprincipalnBaker迳McKenzieLLPanda加wnderofhiefrmsChinapyacfice,e英agraduatefPrincelonandHaryardLaSchioolandholdsaP.D.江ChineseHisoryyionheUnivers
11、ityofChicagoBobCansikCUG.session2,May2010MorefromPrestonTorbertThreeSuggestions“MakeuseofthepositionofSupervisor“Emphasizetraining“RemovedisincentivestoreportingOtherIssueswithaComplianceandEthicsPrograminChina*Relationshipwithgovernmentandpartyofficials*Chineseemploymentlaw“Whistleblowerprotsction*
12、Privacy,DataProtection,andDefamation“CEOscommitmentPreslonMIorberliaprincipaliiBaker述MeKenzieLLPandajouwnderofihejimsChinepracticeH英graduaieofPrincelonandHaryardLaowSchoolandholdsaP.D.闯ChineseHixorJiomlheDniversinofChicagoBobCansikCUG.session2,May20107WhatareAccountingControls?Methodsandprocedureswh
13、ichanorganizationsmanagementinstitutesto一(1)safeguardassets,一(2)authorizetransactions,一(3)monitordisbursemenits一(4)ensuretheaccuracyandvalidityofaccountingrecords.Seealsosegregationofduties:.BobCansikCUG.session2,May2010Whyhaveaccountingcontrols2Sothatfinancialinformationisreliable,sothatmanagersand
14、theboardcandependonaccurateinformationtomakedecisionsSothatassetsandrecordsoftheorganizationarenotstolen,misused、oraccidentallydestroyedSothattheorganizationspoliciesarefollowedandgovernmentregulationsaremetBobCansikCUG.session2,May2010KeyareasforimplementingaccountingcontrolsCashureceiptsToensurela
15、tallcashintendedfortheorganizationismeceivedpromplydeposiedpmopenyeeonedreconciiedandkeptunderadequatesecutg/CashdishursementsToensrellatcashisbumedonlyuponpmperauthorzationofmanagementforvalidbusinesspamosesandMatalldsburementsarepmoperyecordedPettycshTocnsurelatpetycashandolierwortingfundsancdisbu
16、redonlyarpmperparposesareadequatelysafcgoardcdandpmpedycondedPayrolToensurcbatpajzolldisburonealssiehndlconyqposprobeaulhudizitestnboalEdcemployeesthatpayolldisberementsarspopeniyconiedandatrelatedlegalmquienentsCuchssayrollaxdepostJareconpledwituCrantsgifcandbequestsToensrellatallgnnts8iftsandbeguestsaneeeeivedandpmopeniyconiedanddatcomplancewithlteIermsofanyelatcdmesticionsisadcquatelymorioraidFiedasetTecnaureialfedassetsareaequinedanddisposedofonlyponproperauthorzatonamadequatsiysafeguardedandpmopedyconiedBobCamsikCUGsesion2May201010
