Forschungsarbeit: Interne Untersuchung und Berichterstattung

Interne Untersuchung und Berichterstattung

Compliance – geprüft, volume 1

Hamburg , 246 pages

ISBN 978-3-8300-8854-7 (print)
ISBN 978-3-339-08854-3 (eBook)

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Within the first study, the question is asked which specifications can be worked out regarding the areas conception, execution and how to handle the results of an internal investigation. By executing a literature analysis, these specifications are singled out step-by-step. Subsequently these specifications are turned into frame conditions for the corporate practice by adding a summarized focus for each area.

As a conclusion it can be determined that internal investigations, because of the uncovering of violations of laws, are an essential component of a compliance management system within corporations. Corporations must be prepared to become organized with appropriate professional competence and assigned responsibilities as well as processes to execute internal investigations comprehensively and efficiently. This applies especially to concept aspects. Furthermore, the internal investigation itself has to comply with labor and data privacy regulations. For its execution, established methods for the manual analysis of documents and information technology as well as performing interviews have to be used. After that, the necessary steps for the sanction of non-compliant employees have to be taken. Already during the internal investigation the improvements of the compliance management system have to be considered, so that potential violations can be prevented in future.

Parallel to this, the requirements and expectations on management reporting in general did also increase based on legal regulations and expectations of stakeholders. This applies especially to stock-noticed international companies. The second study analyses how these companies can implement an effective and efficient compliance reporting. Compliance is limited on the subject of corruption. As result this study presents a guideline for companies for the implementation of an internal compliance reporting including the most important process steps and questions that have to be considered.

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