Nachfolgende dreizehn Punkte sind Punkte, die in den letzten FCPA Verfahren des Department of Justice und der Securities and Exchange Commission als Anhaltspunkte für Best Practice erwähnt waren (Mindeststandard für Corporate Compliance Practice Guidelines) und daher als roter Faden für ein jedes Unternehmen dienen können, welches sich mit Compliance und Anti-Korruptions-Massnahmen befasst.
1. Visible corporate policy on anti-corruption laws
2. Senior management commitment to corporate anti-corruption policy
3. Anti-corruption policies and procedures on:
� Gifts
�� Hospitality, entertainment and expenses
�� Customer travel
�� Political contributions
� Charitable donations and sponsorships
� Facilitation payments
�� Solicitation and extortion
4. Anti-corruption policies based on risk assessments, including geographic organization, governmental contacts and licenses
5. Annual review of anti-corruption compliance standards and procedures
6. Senior management oversight with direct reporting obligations to the company’s independent monitoring bodies, including internal audit, the board of directors, or any appropriate committee of the board of directors
7. Internal controls to ensure that accounts cannot be used for the purpose of foreign bribery or concealing such bribery
8. Training and annual certifications for all directors, officers, employees, and, where necessary and appropriate, agents and business partners
9. Maintenance of an effective system for:
a) Providing guidance and advice to directors, officers, employees, and, where necessary and appropriate, agents and business partners
b) Internal and, where possible, confidential reporting of suspected breaches of law or ethics by directors, officers, employees, and, where necessary and appropriate, agents and business partners, and protection of those so reporting
c) Responding to such requests and undertaking necessary and appropriate action in response to such reports
10. Appropriate disciplinary and remedial procedures where misconduct is discovered
11. Due diligence and compliance requirements for agents and business partners
12. Contractual compliance terms and conditions with agents and business partners to prevent anti- corruption violations
13. Periodic review and testing of the company’s anti-corruption compliance procedures
