24周年

財稅實務(wù) 高薪就業(yè) 學(xué)歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優(yōu)惠

安卓版本:8.7.50 蘋果版本:8.7.50

開發(fā)者:北京正保會計科技有限公司

應(yīng)用涉及權(quán)限:查看權(quán)限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

BRIBERY ACT 2010(二)

來源: 正保會計網(wǎng)校 編輯: 2015/09/22 14:08:04 字體:

ACCA F4考試:BRIBERY ACT 2010(二)

THE SIX PRINCIPLES

1. Proportionate procedures

The procedures taken by an organisation should be proportionate to the risks it faces and the nature, scale and complexity of its activities. A small organisation would require different procedures to a large multinational organisation.

2. Top-level commitment

The top-level management should be committed to prevent bribery and foster a culture within the organisation in which bribery is unacceptable.

3. Risk assessment

Organisations should assess the nature and extent of its exposure to risks of bribery, including potential external and internal risks of bribery.

For example, some industries are considered higher risk than others, such as the extractive industries; some overseas markets may be higher risk where there is an absence of anti-bribery legislation.

4. Due diligence

The organisation should apply due diligence procedures in respect of persons who perform services for – or on behalf of – the organisation in order to mitigate bribery risks.

5. Communication

The organisation should ensure its bribery prevention policies and procedures are embedded and understood throughout the organisation through internal and external communication, including training, proportionate to the risks it faces. Communication and training enhances awareness and helps to deter bribery.

6. Monitoring and review

The organisation should monitor and review procedures designed to prevent bribery and make improvements where necessary. The risks an organisation faces may change and, therefore, an organisation should evaluate the effectiveness of its anti-bribery procedures and adapt where necessary.

The question of whether an organisation had adequate procedures in place to prevent bribery is a matter that will be determined by the courts by taking into account the circumstances of the case. The onus will, however, be on the organisation to prove it had adequate procedures in place.

It should be noted that genuine hospitality that is reasonable and proportionate is not prohibited by the Act.

PENALTIES

An individual found guilty is liable to imprisonment for a maximum of 10 years. (This has been increased from seven years.)

An organisation found guilty is liable to an unlimited fine. The obvious further damage to the organisation is reputational damage and the consequences of this, as well as potential civil claims against directors for the failure to maintain adequate procedures.

CONCLUSION

The Bribery Act 2010 aims to combat bribery and encourage free and fair competition. It replaces outdated and criticised laws on bribery. All of the offences have extra-territorial application. Of most significance is the introduction of a new offence against commercial organisations that fail to prevent a bribe being paid on their behalf, subject to the statutory defence.

Organisations will be responsible for putting adequate procedures in place to prevent bribery; the core principle behind these being proportionality. It is likely accountants will be key to the organisation reviewing risks relating to bribery and implementing adequate procedures and controls.

Sally McQueen is ACCA examinations content manager

我要糾錯】 責(zé)任編輯:藍(lán)色天空

免費試聽

  • Jessie《FR 財務(wù)報告》

    Jessie主講:《FR 財務(wù)報告》免費聽

  • 張宏遠(yuǎn)《MA 管理會計》

    張宏遠(yuǎn)主講:《MA 管理會計》免費聽

  • 何 文《SBL 戰(zhàn)略商業(yè)領(lǐng)袖》

    何 文主講:《SBL 戰(zhàn)略商業(yè)領(lǐng)袖》免費聽

限時免費資料

  • 近10年A考匯總

    歷年樣卷

  • 最新官方考試大綱

    考試大綱

  • 各科目專業(yè)詞匯表

    詞匯表

  • ACCA考試報考指南

    報考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串講直播

    思維導(dǎo)圖

回到頂部
折疊
網(wǎng)站地圖

Copyright © 2000 - galtzs.cn All Rights Reserved. 北京正保會計科技有限公司 版權(quán)所有

京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號