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| Leading research, analysis and commentary on the latest corporate governance regulations, trends and best practices can be found in this collection of White Papers.. |
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White Papers
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January 20, 2006
Guideline document adopted by the “Commission nationale de l’informatique et des libertés” (CNIL) on 10 November 2005 for the implementation of whistleblowing systems in compliance with the French Data Protection Act of 6 January 1978, as amended in August 2004, relating to information technology, data filing systems and liberties.
This document officially and publicly defines the position of the CNIL. It was not adopted in the form of a deliberation issuing a recommendation, so as to ensure maximum flexibility in the case by case examination of individual authorisations of whistleblowing systems. In a second stage, the CNIL will adopt a decision for a unique authorisation of such systems which comply with the orientations which it has defined in this document, so as to simplify the notification duties of companies.CNIL-recommandations-whistleblowing-VA.pdf (159 Kb)
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January 03, 2004
Economic crime has quickly become a major risk for today's corporations, with costs stretching far beyond the balance sheet and income statement. In fact, PricewaterhouseCoopers Global Economic Crime Survey 20031—to which 3,500 respondents contributed—discovered that over one-third of the responding companies had been the victim of economic crime. What's more, almost three quarters of victims recovered less than 20% of their losses. More disturbing, perhaps, a significant number of organisations preyed upon could not even provide an accurate estimate of their losses.
So, what are corporations to do in the face of this growing threat? In this article, John Wilkinson, partner in PricewaterhouseCoopers' Dispute Analysis & Investigations/Forensic Services practice and David Baral, senior manager in its Human Resources Services practice—jointly look at the dimensions of the problem, and offer some practical solutions for dealing with it.
Economic Crime: Beyond the Financial Costs
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December 18, 2003
To survive at the top, leaders need to cast off certain skills and instincts while developing others, writes Roderick M. Kramer, professor of Organizational Behavior at Stanford University's Graduate School of Business. He contributed this piece to Harvard Business Review.
Leadership:_The_harder_they_fall.pdf (138 Kb)
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November 01, 2003
Controls Are Everybody’s Business - "But that’s not my job!" This proclamation is certainly not something we’d expect to hear from a valuable, productive employee. And yet, it would be naive to suggest that most employees never have such a thought.
Tone_at_the_Top.pdf (77 Kb)
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October 01, 2003
In the corporate world, blowing the whistle on co-workers can be risky but new legislation is about to change all that.
http://www.camagazine.com/index.cfm?ci_id=17485&la_id=1
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September 27, 2003
Economist Intelligence Unit has created CEO Agenda, an annual survey and white paper programme that forms the core of its Executive Briefing programme. CEO Agenda aims both to identify the critical issues facing senior executives and to benchmark best practice in devising an effective management response. AT&T, Deloitte Touche Tohmatsu, Dimension Data, HP and Oracle sponsor CEO Agenda. To gauge the views of corporate leaders, the Economist Intelligence Unit conducted a wide-ranging survey of senior executives worldwide in October-December 2002. Six hundred and eighty-one senior executives, including 83 chief executives, took part. Their responses provide timely insight into the risks and opportunities facing multinational companies as one year of turbulence comes to an end and another year clouded by uncertainty begins.
CEO Agenda: Corporate Priorities 2003
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August 01, 2003
Economic crime continues to be a menace to businesses throughout the world despite widespread coverage in the press and government and regulators’ efforts to reduce fraud. Over one third of companies were victims of fraud in the last two years, suffering an average loss of over US $2 million, according to the PricewaterhouseCoopers Investigations & Forensic Services’ Global Economic Crime Survey 2003. In Canada, almost one half of the companies surveyed reported being a victim of an economic crime in the past two years.
Global Economic Crime Survey 2003 - Canada Report
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August 01, 2003
More than half of the organisations surveyed in the UK reported having been the victim of economic crime within the last two years, compared to 41% of firms in our 2001 survey. The UK reported a higher incidence of economic crime than the rest of continental Europe, North and South America and Asia. Overall, 37% of organisations globally indicated that they had been the victim of economic crime.
Global Economic Crime Survey 2003 - U.K. Report
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August 01, 2003
The PricewaterhouseCoopers Global Economic Crime Survey 2003. PWC interviewed senior representatives of more than 3,600 companies in 50 countries providing us with an unparalleled depth of insight into the perceptions, awareness and impact of economic crime on business across the world.
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July 01, 2003
What Prosecutors Look for in a Compliance Program
Federal Ethics Report - July 2003
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July 01, 2003
Multi-national corporations and global entities of all types have long appreciated that they are continually confronted with a broad range of risks. Never has this been more evident than in the current environment defined by terrorist threats at one end of the spectrum and rampant corporate greed and stock market volatility at the other. In fact, the broad spectrum of risks confronting global enterprises suggests that many of the old paradigms for risk management are out of date, inappropriately “western” centric, and may overlook fundamental risk factors arising out of markets which are well-regulated, just as frequently and harmfully as those traditionally associated with unregulated and less developed markets.
Financial Fraud - Understanding the Root Cause
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June 09, 2003
In June 2003, the US Bankruptcy Court of New York issued a report on the WorldCom accounting fraud. It includes details in the company's internal and external audit process, and the failings in the internal audit reporting structure.
http://www.blindtiger.co.uk/IIA/uploads/48004ae5-f4b9de6f99--7e12/WorldCom_lessons_2003.doc
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January 06, 2003
Don't discount how internal audit, as a strategic partner in corporate governance, can help your organization meet challenges in the aftermath of Sarbanes-Oxley. Shareholders expect audit committees to be independent and effective watchdogs over financial reporting for the corporate boards on which they serve. In turn, audit committee members look to senior management to set the right ethical tone, communicate accurate and timely information, identify risks and understand controls for good risk management.
http://www.fei.org/mag/articles/6-2003_audit.cfm?flyer_id=67&CFID=1729830&CFTOKEN=53810934
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Overview
White Papers