작성자 : 임두빈 작성일 : 2018-03-28 09:26:34 조회수 : 1,371
언어 : 영어
자료설명 : In the aftermath of recent major terrorist attacks and the revelations regarding widespread possible misuse of offshore jurisdictions, and in an environment where geopolitical tensions have reached levels not seen since the Cold War, governments a
발행일 : 2016
발행처 : EY Assurance
저자 : David L. Stulb
목차 : Foreword 3
Executive summary 4
Combating corruption as a global priority 6
Justifying unethical behavior and misconduct 12
CFOs in the spotlight 14
Bolstering defenses 20
Regional insights 28
Africa 30
Brazil 32
China 34
Eastern Europe 36
India 38
Conclusion 41
Survey approach 42
Detailed results 44
Contact information 46

Global commitments to combating corruption

and enhanced cooperation by international law enforcement agencies have increased the pressure

on companies to mitigate fraud, bribery and corruption risks. While many businesses have made significant progress in tackling these issues, there remains a persistent level of unethical conduct.

 

 

Boards need to be aware that regulators are

enforcing anti-corruption legislation with vigor, and

are increasingly focused on individual misconduct.

Boards must respond and confirm that they are doing enough to protect their business from these risks –

or both board members and their employees may

be held personally responsible for misconduct

under their watch.

첨부파일 : 사기_조사연구_ey-global-fraud-survey-final.pdf [84건 다운로드]
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