Vorteile von Compliance und Risikomanagement

Compliance ist ein Programm, das darauf abzielt, Unternehmen vor Finanzbetrug, Korruption, unangemessenem Verhalten und/oder Verhalten von mit ihnen verbundenen Mitarbeitern zu schützen, um zu verhindern, dass ihr guter Ruf und ihre Finanzkraft untergraben werden. Es ist ein Werkzeug, dessen Zweck es ist, Regeln, Standards und Richtlinien für interne Prozesse innerhalb von Organisationen festzulegen. Es wurde 1970 in den Vereinigten Staaten entwickelt und seine Praxis wurde durch die Verabschiedung des FCPA (Foreign Corrupt Practices Act) Pioneer Law in ein Rechtsinstitut umgewandelt, das durch den Watergate-Fall motiviert war, an dem der damalige Präsident Richard Nixon und Mitglieder beteiligt waren seiner Regierung durch die Zahlung von Bestechungsgeldern in der Forschung zugunsten seiner Wiederwahl. In diesem Zusammenhang ist die Leitfrage dieses Artikels: Wie wirken die Vorteile des Compliance– und Risikomanagement-Programms zusammen, um die Risiken von Betrug, illegalen Handlungen und Korruption innerhalb von Organisationen zu reduzieren? Ziel dieser Studie war es, die Vorteile der Einführung des Compliance– und Risikomanagementprogramms in öffentlichen und privaten Unternehmen, in ihren internen Prozessen und in ihren Beziehungen zu ihrem Tätigkeitsbereich darzustellen und ihre Zusammenarbeit bei der Betrugsbekämpfung aufzuzeigen. Die bibliografische Recherche wurde als Methodik verwendet, um die Vorteile von Betrugspräventionsprogrammen zu diskutieren. Es wurde festgestellt, dass die Compliance– und Risikomanagementprogramme zusammen mit neuen Governance-Lösungen für die Informationstechnologie (IT) wie Enterprise Governance, Risk Management and Compliance (EGRC) wirksame Vorteile beim Risikoschutz bieten, Betrug und Korruption eindämmen.

Benefícios do Compliance e da gestão de riscos

O Compliance é um programa que visa proteger as organizações da ocorrência de fraudes financeiras, corrupção, comportamentos e/ou condutas inadequadas de empregados a elas vinculados, evitando que sua boa reputação e solidez financeira sejam abaladas. Trata-se de uma ferramenta cuja finalidade é instituir regras, normas e diretrizes para os processos internos dentro das organizações. Foi desenvolvida nos Estados Unidos em 1970, tendo suas práticas transformadas em instituto legal, mediante a promulgação da Lei Pioneira de Combate à Corrupção FCPA (Foreign Corrupt Practices Act), motivada pelo Caso Watergate, que envolveu o então presidente Richard Nixon e membros de seu governo, mediante o pagamento de propinas em pesquisas a favor de sua reeleição. Neste contexto, o presente artigo, tem como questão norteadora: como os benefícios oferecidos pelo programa de Compliance e Gestão de Riscos colaboram para reduzir os riscos de fraudes, ilícitos e corrupção dentro de organizações? O objetivo deste estudo foi apresentar os benefícios proporcionados pela adoção do programa de Compliance e Gestão de Riscos em empresas públicas e privadas, em seus processos internos e relações com seu segmento de atuação, e como colaboram para a mitigação de fraudes. Foi adotada como metodologia a pesquisa bibliográfica, discorreu sobre os benefícios ocasionados por programas de prevenção de fraudes. Verificou-se que os programas de compliance e gestão de riscos trazem efetivos benefícios de proteção de riscos, mitigando fraudes e corrupção, aliados às novas soluções de Governança em Tecnologia da Informação (TI), como o Enterprise Governance, Risk Management and Compliance (EGRC).

Преимущества комплаенс и управление рисками

Комплаенс – это программа, которая направлена на защиту организаций от возникновения финансового мошенничества, коррупции, поведения и / или неправомерного поведения сотрудников, связанных с ними, предотвращая их хорошую репутацию и финансовую устойчивость от пошатнуться. Это инструмент, целью которого является установление правил, стандартов и руководящих принципов для внутренних процессов в организациях. Он был разработан в Соединенных Штатах в 1970 году, и его практика была преобразована в юридический институт путем принятия Закона о пионерах против коррупции FCPA (Foreign Corrupt Practices Act), мотивированного Уотергейтским делом, в котором участвовали тогдашний президент Ричард Никсон и члены его администрации, путем выплаты взяток в опросах в пользу его переизбрания. В этом контексте в этой статье в качестве основного вопроса: как преимущества, предлагаемые программой комплаенс и управление рисками, сотрудничают для снижения рисков мошенничества, незаконности и коррупции в организациях? Цель этого исследования состояла в том, чтобы представить преимущества, предоставляемые принятием программы комплаенс и управления рисками в государственных и частных компаниях, в их внутренних процессах и отношениях с их сегментом деятельности, а также в том, как они сотрудничают для смягчения мошенничества. Методология была принята в качестве библиографического исследования, и речь шла о преимуществах, вызванных программами предотвращения мошенничества. Было обнаружено, что программы комплаенс и управления рисками приносят эффективные преимущества защиты от рисков, снижения мошенничества и коррупции вместе с новыми решениями для управления информационными технологиями (ИТ), такими как корпоративное управление, Enterprise Governance, Risk Management and Compliance (EGRC).

Beneficios del cumplimiento y gestión de riesgos

El cumplimiento es un programa que tiene como objetivo proteger a las organizaciones de la ocurrencia de fraude financiero, corrupción, comportamiento inapropiado y/o conducta de los empleados vinculados a ellas, evitando que su buena reputación y solidez financiera se vea socavada. Es una herramienta cuyo propósito es establecer reglas, estándares y lineamientos para los procesos internos dentro de las organizaciones. Fue desarrollado en los Estados Unidos en 1970, y sus prácticas se transformaron en un instituto legal, a través de la promulgación de la Ley Pionera FCPA (Foreign Corrupt Practices Act), motivada por el caso Watergate, que involucró al entonces presidente Richard Nixon y miembros de su gobierno, mediante el pago de sobornos en investigaciones a favor de su reelección. En este contexto, este artículo tiene como pregunta orientadora: ¿cómo colaboran los beneficios que ofrece el programa de Cumplimiento y Gestión de Riesgos para reducir los riesgos de fraude, actos ilícitos y corrupción dentro de las organizaciones? El objetivo de este estudio fue presentar los beneficios que brinda la adopción del programa de Cumplimiento y Gestión de Riesgos en empresas públicas y privadas, en sus procesos internos y relaciones con su segmento de actividad, y cómo colaboran para mitigar el fraude. Se adoptó como metodología la investigación bibliográfica, discutiendo los beneficios que generan los programas de prevención del fraude. Se descubrió que los programas de cumplimiento y gestión de riesgos brindan beneficios efectivos en la protección de riesgos, mitigando el fraude y la corrupción, junto con nuevas soluciones de gobernanza de Tecnología de la Información (TI), como la Enterprise Governance, Risk Management and Compliance (EGRC).

Avantages de la conformité et de la gestion des risques

La conformité est un programme qui vise à protéger les organisations contre la fraude financière, la corruption, le comportement et/ou l’inconduite des employés qui leur sont liés, empêchant ainsi leur bonne réputation et leur solidité financière d’être ébranlées. Il s’agit d’un outil dont le but est d’établir des règles, des normes et des lignes directrices pour les processus internes au sein des organisations. Il a été développé aux États-Unis en 1970, et ses pratiques ont été transformées en un institut juridique, grâce à la promulgation de la loi pionnière contre la corruption FCPA (Foreign Corrupt Practices Act), motivée par l’affaire du Watergate, qui impliquait le président de l’époque, Richard Nixon, et des membres de son administration, en payant des pots-de-vin dans des enquêtes en faveur de sa réélection. Dans ce contexte, cet article a pour question principale: comment les avantages offerts par le programme de conformité et de gestion des risques collaborent-ils pour réduire les risques de fraude, d’illicite et de corruption au sein des organisations ? L’objectif de cette étude était de présenter les avantages offerts par l’adoption du programme de conformité et de gestion des risques dans les entreprises publiques et privées, dans leurs processus internes et leurs relations avec leur secteur d’activité, et comment elles collaborent pour atténuer la fraude. La méthodologie a été adoptée comme une recherche bibliographique, et il s’agissait des avantages causés par les programmes de prévention de la fraude. Il a été constaté que les programmes de conformité et de gestion des risques apportent des avantages efficaces en matière de protection contre les risques, atténuant la fraude et la corruption, combinés à de nouvelles solutions de gouvernance des Technologies de l’Information (TI), telles que la Enterprise Governance, Risk Management and Compliance (EGRC).

Comparison of Indonesian Banking Regulation for Integrated Governance, Risk Management, Compliance with Its ISO Counterparts

The research is aiming at obtaining understanding and assurance whether the regulation of Indonesia Financial Services Authority (orOtoritas Jasa Keuangan/OJK) for banking industry on Governance, Risk Management, and Compliance (GRC) in Indonesia are compatible with the requirements and suggested practices of ISO 37000/DIS on Governance, ISO 31000:2018 Risk Management, and ISO 37301: Compliance Management as international standards for Governance, Risk, and Compliance (GRC). The regulatory requirements as set forth by Indonesian FSA to banking industry for integrated GRC have all been compatible with all the elements of ISO 37000, ISO 31000:2018, and ISO 37301. This study utilizes a comparative study method, which is conducted by assessing the similarities and differences between two standards or regulations, or in this study, between Indonesia Financial Services Authority Regulation, or Peraturan Otoritas Jasa Keuangan (POJK) on Governance, Risk Management and Compliance (GRC), with their ISO Standards counterparts. The result is expected to show the degree of fitness of Indonesian banking regulations with these ISO standards. There is only a very small number of studies have been done in the light of calibrating the Indonesian banking regulation in Governance, Risk Management and Compliance (GRC) with their ISO counterparts. Therefore, the result of this paper could be used as generic inputs and considerations for banks which have initiated their integrated GRC practices, and/or just recently commenced, and/or improving their practices more effectively. Whereas the study provides general understanding and assurance of the compatibility, it is not supported yet by empirical evidence of how banks practically exercise the implementation of integrated GRC based on ISO 37000, ISO 31000, and ISO 37301 and how do they conduct calibration efforts to its efficacy. Therefore, it is recommended to conduct such empirical case study in several banks in Indonesia as further study. Further, a field study such as interviews and surveys with Indonesian banking professionals could also be performed to provide additional perspectives on how integrated GRC is implemented in Indonesian banking.

Internal Control Frameworks and Its Relation with Governance and Risk Management: An Analytical Study

This study aims at searching in different editions of internal control frameworks and its relation with governance and risk management by dividing the study into three themes. The first one includes studying each framework in terms of the concept of internal control, elements and goals and what makes it different form the latter. The second concerns the relation of internal control with governance and the importance of what it provides to economic unity. The third one and the last regards the relation of internal control to risk management framework and what economic unity will achieve if it managed its risks properly through presenting a number of academic studies that dealt with the subject of the study. The design of this paper depends on reviewing literature during the period (2012-2019) and analyzing results concluded by these literatures concerning the study of internal control framework and its relation with governance and risk management. The study concluded that economic unity cannot achieve its goals and maintain success without an effective management of risks, control and governance. Board of directors and administration both need each other to apply governance, risk management and control effectively.

EFFECT OF GRC AND INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE

This research was conducted on companies that won the Top GRC Award in 2019 and 2020 with secondary data collection methods. The data is collected through purposive sampling techniques. The sample used in this research is 30 companies.The analysis method used is to use SPSS for multiple linear regression analysis. The results present that governance, risk, compliance (GRC) and intellectual capital have a positive effect on the companies performence that have won Top GRC awards.