Stichwortartige, hilfreiche Zusammenstellung (von Christopher J. Steskal, USA, Januar 2008, www.mondaq.com) als roter Faden, wenn Sie über ein entsprechendes Compliance Programm nachdenken. Und über allem muss der Adler kreisen, der den Überblick (bip picture) behält und Anpassungen für den Einzelfall vornimmt – dieser Adler heißt „gesunder Menschenverstand“ (und muss damit nicht immer mit dem American Eagle eins sein….. ).
- Established „tone at the top“ that emphasizes the importance of ethical conduct and legal compliance.
- Established standards and procedures to prevent and detect potential violations of the FCPA, including the adoption of a corporate ethics policy that explicitly prohibits conduct that violates the FCPA.
- Oversight by the Board of Directors and senior management of the content and operation of the company’s FCPA compliance program.
- A designated member of senior management to act as the company’s Compliance Officer, with overall responsibility for the FCPA compliance program.
- Adequate resources for the implementation of the program.
- Ongoing monitoring and risk assessment to confirm the program is being followed and is effective.
- Periodic reporting regarding the efficacy of the program to the Board of Directors and senior management.
- Periodic training for officers, employees, agents, consultants, joint venture partners, and distributors concerning the requirements of the FCPA.
- Appropriate disciplinary mechanisms for violations or failure to detect violations of company policy or the law.
- Incentives for compliance and an established system for anonymous and confidential reporting of suspected violations without fear of retribution.
- Documented procedures to ensure that the company forms business relationships only with reputable agents, consultants, joint venture partners, and distributors.
- Contractual provisions in agreements with agents, consultants, joint venture partners, and distributors, explaining and requiring adherence to the FCPA.
- Internal accounting controls governing access to cash, travel and entertainment expenses, and other disbursements, as well as controls over any exceptions to established commission rates or price schedules.
- Procedures to ensure that, if criminal conduct is detected, reasonable steps will be taken to respond appropriately to prevent it from recurring, including modification of the program as appropriate.
- Procedures to enable the company to exercise due diligence in order to exclude from management those persons who the company knew or should have known had engaged in illegal conduct or other conduct inconsistent with the program.
It is critically important that documentation exist for each aspect of the company’s FCPA controls, including written policies and procedures, formalized reporting responsibilities within the organization, and written descriptions of specific compliance controls and procedures, as well as documentation relating to the testing of the adequacy of those controls and procedures. Indeed, without such documentation or other evidentiary proof, a company is without the means to demonstrate to the DOJ or SEC the adequacy, or even the existence, of its compliance program.
Für weiterführende Informationen können Sie sich auch an NIETZER & HÄUSLER Deutsch-amerikanische Wirtschaftskanzlei wenden.
