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ACCA LW知识点：The six principles
文章来源：ACCA官网
发布时间：2021-08-09 14:38
阅读：1117次
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.【点击免费下载>>>更多ACCA学习相关资料】
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
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从事财务培训超过20年，十数所知名高校特聘ACCA讲师，擅长让学生在学习的过程中能够体会到‘学到’的快乐。上课带动性强，善于举例与互动。授课过程“亲切严谨、废话少说”。讲解逻辑严谨，公式推导清晰，学员理解轻松。归纳总结清晰，授课有方，学员快速记忆、考点把握准确。曾有多名ACCA学员获得单科大陆第一或全球第一，执教33届方向班，方向班APM通过率80%以上，PM 和 APM业余班通过率最高达到89%。
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