International Journal on Criminology
they arise . Professional ethics are practical situational ethics that require frequent exchanges among managers , compliance officers , and employees to examine the dilemmas encountered .
2.2 The Contribution of Codes of Ethics and Systems for Preventing Conflicts of Interest in Relation to Other Internal Compliance Procedures
Compliance encompasses all mechanisms ( strategy and procedures ) implemented by organizations to ensure compliance with the applicable rules of law and ethics . Today , these mechanisms , as shown in Table 4 below , pursue three types of objectives . Based on human factors or on technical or IT tools , they help to improve the organization ’ s impermeability to risks of non-integrity , including corruption .
Table 4 : The main internal methods of response to corruption risks Tasks Developing human vigilance
Strengthen internal control systems
Response and Detection Techniques
Staff training
KYC : Documented knowledge of the economic partners ( identity , etc .)
Ethics : an ethics officer , a charter , a committee , mandatory declaration of interest
One person in charge : an internal correspondent in charge of relations with public law enforcement authorities : Tracfin , AFA
External audit : publication of accounts certified by an auditor , anti-fraud audit
Alerting : internal warning devices and protection of the warning launchers
Description of the processes implemented in the organization
Development of a risk map Development of an action plan and risk control plan
Ensuring IT vigilance S . I . security audit .
Source : Hervé Boullanger
Intrusion tests Software updates
The 2017 Euler Hermes study confirms , as it does every year , that the most effective mechanism to prevent situations where probity is breached is to increase
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