International Journal on Criminology Volume 2, Number 1, Spring 2014 | Page 83

Crime and Business
the executive committee have been put
in touch with specialists in risk management
to shed light on these events, and
to assure the tax office that we are taking
charge of the situation.
– We have learned the following by sending
our representatives to Nice:
�� ������ ��� �������� ��� ������������� ��counted
for cash receipts of more than
one thousand euros, without presentation
of a HERCULE card, without
verification of the identity of the purchaser,
and without mention of vehicle
registration numbers. This is contrary
to the procedures of HERCULE, in
line with the regulations.
������������������������������������mised
responsibility of the former
director of the store, Mr. DIOMEDE,
drinks manager Mr. AUGIAS had covered
up this failure of procedure, giving
instructions to this effect to the
cashiers.
The major risks are as follows:
– The escalation of legal responsibility to
the executive committee.
– Media exploitation of the affair.
Faced with these events, we have taken
the following steps:
– Preparing the manager of the Amiens
branch so as to best reply to the questions
of the tax office.
– Checking of the delegation of power
between Mr. GERYON, regional director
during the period concerned, and Mr.
DIOMEDE. Currently, it appears that
criminal liability in regard to the delegation
goes no further than the level of
the director of the establishment—that is,
Mr. DIOMEDE.
– Initiating a process of internal communication
beginning with the last works
committee (reiterating the regulations
in force with respect to the opening of
accounts for associations, cash receipts,
and other modes of identification of payers
for cash payments), with the aim of:
�� ����������� ����� ��� ��� ��� ������ ��mours
�������������������������������������going
concern (as testified by earlier
circulars [annexed to the works-committee
report]) for compliance with
legislation (including that relating to
the conservation of records required
by the tax office).
The actions underway or being planned
are enumerated below:
– A series of interviews with (current and
former) staff of the Nice branch.
– An audit of the Estampes branch, which
is likely to be visited by the tax office (in
particular, to verify the proper maintenance
of accounting records).
We have a strong position in relation to
the tax office in regard to the following:
1. All identifiable and useful facts relating
to the affair have been put in good legal
order, so as to give the judicial authorities
every assurance of good faith and transparency
on the part of the directors of the
HERAKLES/HERCULES group on the
national and executive level.
81