Post on 13-Aug-2020
Rol van de General Counsel
bij Compliance en Fraude/Corruptie
2013
• Nwe opzet: multimediaal (kennen & leren), partners
• Doel: hét platform voor kennisdeling en innovatie
• Jaarcongres, 3 Themabijeenkomsten (round tables)
• 5 Intervisiegroepen, 2x per jaar (2014 3x per jaar)
• 8 GCN Nieuwsbrieven & General Counsel Magazine
• Veel enthousiasme van deelnemers & partners
2014
• Ambitieus door op ingeslagen weg (info volgt)
• Verdere groei aantal GCs: behoud persoonlijk contact
Vandaag
• Welkom: deelnemers, geïnteresseerden en partners
• Atos, praktische info
• Interactief: korte inleidingen, ervaringen delen
• Intro, Preventiefase, Detectiefase, Responsfase
• Round Tables incl borrel tot ca 18.45u
Panel
• Bart Aten, Benelux Legal & Compliance VP General Counsel bij Atos
• Sylvie Bleker, Chief Compliance & Risk Officer bij Ballast Nedam en Program Director
Post Graduate Compliance & Integrity Management bij de VU Amsterdam
• Mariëlle van de Weijenberg, Directeur Juridische Zaken en Verzekeringen bij Heijmans
N.V.
• Joost Wiebenga, Chief Ethics/Compliance Counsel & Deputy General Counsel EMEA bij
Tyco
• Ep Hannema, Managing Partner bij Norton Rose Fulbright Nederland
• Anne-Aymone Mei, Senior Manager Forensic & Integrity bij KPMG Advisory
• Kees van de Meent, Managing Partner bij Höcker advocaten
Near future
• Verslag van vandaag op www.generalcounsel.nl
• As dinsdag nieuwe online Nieuwsbrief
• Eind oktober General Counsel Magazine
• Oktober en november: Intervisiebijeenkomsten
• Welkom nieuwe deelnemers en partners 2014
• 12 december: Legal Project Management bij TNO
Ballast Nedam Compliance & Risk [9]
General Counsel Netherlands
Dr. Sylvie C. Bleker-van Eyk CCRO 19 september 2013
De rol van de General Counsel bij
Compliance en Fraude/Corruptie
Ballast Nedam Compliance & Risk [10]
Het in de meest algemene zin bevorderen en handhaven van de
(Europese/inter)nationale wet- en regelgeving en van de integriteit
van de organisatie evenals de integriteit van haar bestuurders en
medewerkers met als doel risico’s te beheersen en de daaruit
voortvloeiende schade te voorkomen.
Compliance = gedrag!
Compliance ontstaat 99,9% vanuit een incident! Conclusie:
samenwerking General Counsel en Compliance Officer
Definitie compliance
Ballast Nedam Compliance & Risk [11]
Fraude beleid
23-9-2013 11
• Risicoanalyse
• Gedragscode
• Screening
• Training
• Communicatie
• Klokkenluiderregeling
• Proactieve data-
analyse
• Rol internal audit
• Frauderesponsplan
• Onderzoek
• Redresseren
• Communiceren
Governance
Fraudebeleid
Preventie Detectie Respons
Ballast Nedam Compliance & Risk [12]
Typen onregelmatigheden
► Fraude door senior management
► Ongeautoriseerd handelen
► Omkoping van ambtenaren
► Onjuiste boekhouding
► Kartels
► ‘Facilitation’ payments
► Onethisch gedrag Tegen het
bedrijf
In
het
bedrijf
Door
het
bedrijf
► Diefstal van activa
► Inkoop ‘commissies’
► Samenspanning
► Diefstal en verkoop van
bedrijfsdata
► Frauduleuze claims
► Frauduleuze afschrijvingen
Ballast Nedam Compliance & Risk [13]
Corruptie (FCPA, OECD Anti-bribery, UKBA)
Extraterritorialiteit (VS en UK)
Export controls
Cloud Computing
Hier kom ik graag nog eens voor terug
Speciale onderwerpen
Ballast Nedam Compliance & Risk [14]
The role of the GC in the context of anti-
bribery and corruption
Ep Hannema and Neil O’May, Partners
Norton Rose Fulbright LLP
19 September 2013
Overview
• Setting the scene
– Ever-changing global outlook on ethics and corruption
– Enforcement/consequences
• What / where are the risks
• In-house lawyer’s role
• Personal situation/functioning
17
Ethics, the wider picture
Focus on corruption but also part of a wider governance and corporate social responsibility picture
• Trade law compliance: – Export controls
– Sanctions
• Anti-trust
• Broader human rights concerns: – Supply chain issues
– Inappropriate labour
– Impact on communities
• Tax evasion (including VAT) (Starbucks/IKEA)
• Sustainability
18
Corruption in the 21st Century - background
• The world has changed
• The UK, the United States and nearly all other 190 countries have adopted laws prohibiting the bribery of government officials and private sector employees
• New focus on practices and procedures designed and intended to avoid corrupt practices
• “tick box compliance” insufficient (IMTECH f.e.)
• Focus on risk assessment tone and training
• Differences in legal regimes, but common principles
• Objective and purpose of anti-corruption compliance
• Key impact on lawyers is focus on “substance” of arrangements not “form”
19
Emerging international norms
Recent anti-corruption global efforts
– Increased prosecution and enforcement strategies
– Deferred Prosecution Agreements
– Transparency (press, stock markets etc.)
Pressure from NGO's
– OECD "Good Practice Guidance on Internal Controls, Ethics and Compliance“
– World Bank Integrity Compliance Guidelines
– BSI - Draft BS 10500 Specification for an anti-bribery management system
– Emerging ISO anti-bribery management standard
Heightened awareness and standards among corporates
– Corporates are increasingly focusing on the effectiveness of internal policies and procedures to prevent corruption and reduce corporate criminal liability
– Pressure from stakeholders
Employee awareness and whistleblowing
Stricter statutory regimes
20
Where are the ethics risks?
Each business must assess its risks and introduce systems and processes with one apparently effective to manage those risks
From time to time, review these risks and the effectiveness of the processes and procedures intended to manage these risks
21
Risk map
22
Ethics industry
Each Industry presents different ethical challenges,
What and where are the particular risks in your industry(ies)?
Are there particular sector risks (e.g. consumer products are low risk, defence is high risk
as are other industries dependant on government interaction for licences and permits, e.g. Telecoms and Mining)
Geographical
Manufacturing
– Licences, permits
– Supply chain
Distribution and sales
– Especially import/export controls/customs
Financial services
Interaction with high risk people
– Defence (state is directly or indirectly the customer)
– Local authorities
– Politicians
– Prohibited people
23
Industry risks
Corruption Enforcement by Industry, 1977-2011
19.4%(68)
12.3%(43)
12.0%(42)
12.0%(42)
10.5%(37)
8.8%(31)
7.4%(26)
5.7%(20)
5.1%(18)
3.4%(12)
2.3%(8)
0.6%(2)
0.6%(2)
0 10 20 30 40 50 60 70 80
Entertainment/Film
Retail
Property Development
Non-Profit/Education/Consulting/Other
Agriculture/Food
Technology/Software
Financial Services
Transportation/Communications
Engineering/Construction
Health Care
Manufacturer/Service Provider
Aerospace/Defense/Security
Extractive Industries
Number of Cases/Investigations
24
Does ABC compliance harm your business?
25
Risks of non-compliance
Regulatory – Government investigations
– Regulatory penalties and disgorgement of profits (Siemens 1.6 billion US$
– Imposition of external monitors by regulators/loss of control of business functions (worldbank)
– Prosecution of individuals directly involved and their managers/directors
Reputational – Personal reputation of board members/GC’s
– Adverse press and damage to reputation/brand
– Loss of shareholder value
– Loss of talent/impairment of recruiting
Private actions – Shareholder demand for action, including derivative suits
– Lawsuits by competitors for lost profits/opportunities
– Lawsuits by customers for overpayment
Sentences/fines for individuals – China
26
Risks of non-compliance - continued
Damages –Costs of investigations (Siemens 1 billion Euro)
–Legal costs
–Direct damages (overpayment etc.)
27
Key features of national laws
• Prohibitions – Bribery of public officials
– Commercial bribery
– Receipt of bribes
• Mandates – Adequate procedures (USA, UK not the Netherlands but still relevant for size of
sactions/fines)!
• Jurisdiction – Extraterritoriality (FCPA, UKBA)
28
The role of the GC/Ethics Officer/Company Secretary
• Dual role – GC & Compliance Officer & Company Secretary
• Move towards separating the roles due to: – Risk of conflict (see recent article Richard van Staden Brink); and
– Problems with reporting and accountability.
• Dillema’s – Employees board member?
– Escalation procedures?
29
What is required of in-house lawyers?
The role of an in-house lawyer is crucial in achieving ethical practices and in preventing and deterring activity which is non-compliant
Assessing tone at the top
Understand where the risks are in the business
Understand the “red flags” – Question and follow through
Understand the ABC processes, know how they work, why they may not function and how you interacts with the processes
Difference in size / exposure / risk profile – No “one fit all approach”
Awareness of more complex and increasingly extra-territorial legislation
30
What should the task of a lawyer working for a
corporate be?
1. Effectively implement new policies and procedures (building on existing structures where they work)
– Policies should be company specific covering issues which are relevant such as: kickbacks, extortion, protection money, facilitation payments, conflicts of interest, gifts and hospitality, fraud and money laundering and political and charitable contributions
– (Code of conduct) (pre-approved) escalation protocols
2. Strengthen internal processes and procedures so that they are fit for purpose
– E.g., provide detailed frameworks for risk assessment, training, sanctions, whistleblowing, continuous internal self-review and external reporting
3. Establish a dedicated function to investigate potential corruption incidents (registrations of incidents, (IAD))
4. Educate and train staff to spot "red flags" and deal with issues appropriately
5. Establish proper reporting lines
31
Personal functioning / issues
• Key risk: fail to act (non-reporting) or not acting after having been overruled
• (less) failure to prevent
• Specific risks: signing in compliance statements (SOX), compliance function in regulated entities etc.
• Cases of personal liability of C.O. in Germany/Berlin (not acting) and at present several UK FSA’s cases
32
Personal functioning / measures
• Proper job description covering compliance, role and responsibilities
• Maintain independence (by avoiding split loyalties, ability to challenge senior executives, etc.)
• Sufficient training
• Sufficient resources
• Sufficient buy in at executive level (“tone at the top”)
• Proper independent reporting lines and adequate follow through (USA)
• Proper escalation process (board-supervisory board)
• Non retaliation policy
• Protection (insurance, indemnity)
• Legal privileges (lawyer)
33
• Checklist (“Red flags”)
• Case studies (examples of day to day situations”)
34
35
Contact details
Ep Hannema
Partner, Amsterdam Corporate Department
ep.hannema@nortonrosefulbright.com
+31 20 46 29 413
Neil O’May
Partner, London Dispute Resolutions Department
neil.o’may@nortonrosefulbright.com
+44 20 7444 3499
36
Rol van de GC bij
Compliance en
Fraude/Corruptie
Fase 2: Management van
Anti-Bribery & Corruption
Anne-Aymone Mei
19 september 2013
39 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.
The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.
Introductie
Contact:
Telefoon: +31 (0)20 656 7551
Mei.Anne-Aymone@kpmg.nl
Anne-Aymone Mei Senior Manager
KPMG Forensic &
Integrity
Contact:
Telefoon: +31 (0)20 656 7618
Groen.Leen@kpmg.nl
Leen Groen Director
KPMG Forensic &
Integrity
40 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.
The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.
Adequate maatregelen
Due diligence
Monitoren en beoordelen
Proportioneel beleid en procedures
Communicatie en training
Commitment vanuit het senior
management
Risicoanalyse
FCPA: 10 Hallmarks UKBA: 6 principles Nederland
Continue verbetering: periodieke testen
en reviews
Derde partijen due dilligence en
betalingen
M&A: pre-transactie due dilligence en
post-transactie integratie
Mogelijkheid tot vertrouwelijk melden en
intern onderzoek
Incentives en disciplinerende maatregelen
Toezicht, autonomie en middelen
Gedragscode en compliance beleid en
procedures
Training en continue advies en sturing
Risicoanalyse
Commitment vanuit het senior
management en een duidelijk beleid
41 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.
The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.
Risico-analyse
Reactie protocollen en
onderzoeksprocedures
Training en communicatie
Due diligence procedures
Monitoring en meldstructuren
Beleid en procedures
Commitment van het management &
Governance
KPMG’s ABC compliance framework
42 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.
The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.
Top 3 huidige vraagstukken bij bedrijven
• Risk assessment
• Due diligence
• Monitoring
43 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.
The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.
Drie huidige vraagstukken bij bedrijven:
Risico-analyse (hoe pak je dit aan?)
MOD HIGH
LOW MOD Lik
eli
ho
od
of
bri
bery
Low Fundamental Significance
to entity
High
Structuur onderneming? Geografische spreiding?
Sector?
Aard transacties?
Cultuur onderneming?
?
MOD HIGH
LOW MOD
44 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.
The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.
Drie huidige vraagstukken bij bedrijven:
Due Diligence (wie zijn mijn derde partijen eigenlijk?)
Voorbeelden uit de praktijk
Purchasing
Agents
Distributors
Sales
Agents
Resellers
Brokers
Wholesalers
Shippers
Freight
Forwarders
Licensees
Customs
Agents
Lobbyists
Regulatory
Affairs
Consultants
Product
Registration
Agents
Health &
Safety
Consultants Promotional
Consultants
Travel and
Expense
Vendors
Joint
Venture
Partners
Nieuw over te nemen partijen!!!
45 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.
The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.
■ Vage beschrijving van de kosten
■ Consulting fees gerelateerd aan overheidsbesluit
■ Onvolledige of ontbrekende documentatie
■ Buitensporige giften
■ Gebruik van veel tussenpersonen
■ Ontbreken overeenkomst
■ Agent vraagt om verhoogde factuur
■ Gratis goederen / samples
■ Ongebruikelijke contante betalingen
■ Betaling naar offshore-rekening
■ Bankrekeningen worden geopend, gesloten en/of verplaatst
■ Overcompensatie aan buitenlandse managers
■ Zakelijke relaties met buitenlandse ambtenaar
■ Betaling aan derde verhuld als payroll
■ Vervalste declaratie- documenten
■ Dubbele indiening van kosten
■ Opgave activiteit of aanwezigen bij maaltijd ontbreekt
■ Het bestaan van de beoogde begunstigde is niet vastgesteld
■ Verzoek betreft individu
■ Begunstigde is overheid
Drie huidige vraagstukken bij bedrijven:
Monitoring (wat is een mogelijke red flag?)
Inkoopproces Verkoopproces Treasury
HRM Proces Declaraties Charitatieve giften
46 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.
The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.
Effectiviteit van je compliance programma
Hoe realiseer je een effectief compliance programma?
47 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.
The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.
Aantal regels
Aan
tal
inc
ide
nte
n
X
Relatie tussen regels en incidenten
48 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.
The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.
Wat zegt de FCPA over cultuur?
A strong ethical culture directly supports a strong compliance program. By adhering to
ethical standards, senior managers will inspire middle managers to reinforce those
standards. Compliant middle managers, in turn, will encourage employees to strive to
attain those standards throughout the organizational structure.
■ Research has found that “ethical culture is the single biggest factor determining the amount of
misconduct that will take place in a business.”
■ Metrics of ethical culture include ethical leadership (tone at the top), supervisor reinforcement
of ethical behavior (middle management reinforcement), and peer commitment (supporting
one another in doing the right thing).
■ Strong ethical cultures and strong ethics and compliance programs are related, as data show
that a well-implemented program helps lead to a strong ethical culture.
■ Understanding the nature of any gap between the desired culture and the actual culture is a
critical first step in determining the nature of any ethics-based risks inside the organization.
■ To create an ethical culture, attention must be paid to norms at all levels of an organization,
including the “tone at the top,” “mood in the middle,” and “buzz at the bottom”.
49 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.
The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.
Het Soft-controls model – kenmerken van een effectieve cultuur
Acht Soft -controls
Trans-
parantie
Betrokken-
heid
Uitvoerbaar-
heid
Voorbeeld-
gedrag
Helderheid
Handhaving
Bespreek-
baarheid
Aanspreek-
baarheid
50 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.
The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.
Toelichting op Soft controls in relatie tot ABC
Helderheid Voorbeeldgedrag Uitvoerbaarheid
Transparantie
Betrokkenheid
Bespreekbaarheid Aanspreekbaarheid Handhaving
51 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.
The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.
Correlation between compliance programs and behavior
■ Compliance programs continue to be correlated with:
– Reduced prevalence of misconduct in organizations
– Lower prevalence of conditions that give rise to misconduct
– Increased employee willingness to report misconduct
– More positive employee expectations regarding the outcomes of reporting misconduct
– More positive employee perceptions of the tone at the top
– More positive team culture and environment
– Better guidance and communication of policies around misconduct
– Increased level of trust and greater sense of ownership
Bron: KPMG’s Integrity Survey 2013
52 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.
The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.
Rol en uitdagingen van de General Counsel
• Integrale benadering van risico’s en compliance (ABC is slechts één onderwerp)
• Aantonen dat compliance programma effectief is
• Promoten van een sterke cultuur
The information contained herein is of a general nature and
is not intended to address the circumstances of any
particular individual or entity. Although we endeavor to
provide accurate and timely information, there can be no
guarantee that such information is accurate as of the date it
is received or that it will continue to be accurate in the
future. No one should act on such information without
appropriate professional advice after a thorough
examination of the particular situation.
© 2013 KPMG Advisory N.V., registered with the trade
register in the Netherlands under number 33263682, is a
subsidiary of KPMG Europe LLP and a member firm of the
KPMG network of independent member firms affiliated with
KPMG International Cooperative (“KPMG International”), a
Swiss entity. All rights reserved. Printed in the Netherlands.
The KPMG name, logo and ‘cutting through complexity’ are
registered trademarks of KPMG International Cooperative.
Presentatie GCN 19 september 2013
Fase 3: “response”
Inleiding
● Focus:
● Asset recovery
● Internationale context
Algemeen
● Mijn achtergrond en ervaring
● ICC’s FraudNet
Algemeen
● Snel handelen is essentieel: binnen de eerste 48 uur is
vaak nog veel mogelijk
● Hoe kom je aan relevante informatie?
Verzamelen van informatie: common law jurisdicties
● Third Party Disclosure Orders:
● Norwich Pharmacal Orders
● Bankers Trust Orders
Third Party Order ●
Third Party Disclosure Order ●
Third Party Disclosure Order ●
Third Party Disclosure Order ●
Third Party Disclosure Order ●
Third Party Disclosure Order ●
Mareva by Letter
● Zodra duidelijk is dat een bankinstelling, al dan niet
vrijwillig, betrokken is bij een fraudezaak zendt de
benadeelde partij de betreffende bankinstelling een brief
waarin de fraude in detail wordt uiteen gezet
● Gevolgen voor de betreffende bankinstelling
Aaandachtspunten
● Snelheid van handelen – eerste 48 uur
● Verzamelen van relevante informatie
● Schakel deskundigen in!
Höcker Advocaten
● Van Eeghenstraat 98
1071 GL Amsterdam
T 020 - 577 77 00
F 020 - 671 97 10
E mail@hocker.nl
S www.hocker.nl