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Monographie Kein Zugriff

Effective Internal Control and Corporate Compliance

A Law and Economics Impact Analysis of the Mysteries of a German Aktiengesellschaft Listed on the NYSE
Autor:innen:
Verlag:
 2019

Zusammenfassung

Die Arbeit untersucht die Voraussetzungen einschließlich der Best Practice für ein wirksames internes Kontroll- und Compliance System in Deutschland und den USA. Die vier Säulen eines wirksamen Systems und ein Test, um die Wirksamkeit zu überprüfen, werden erarbeitet.

Zudem werden die Auswirkungen von U.S.-amerikanischen Regeln auf deutsche börsennotierte Aktiengesellschaften, die zugleich an der NYSE notiert sind, und die Bedeutung dieser Legal Transplants für die deutsche Corporate Governance untersucht.

Der Einfluss der U.S.-Regeln auf die deutsche Corporate Governance sowie die Anreize für Unternehmen, ein wirksames internes Kontroll- und Compliance System einzurichten, werden mit Hilfe der ökonomischen Analyse des Rechts herausgearbeitet. Hieraus werden Vorschläge für Änderungen im deutschen und U.S.-Recht entwickelt, damit Unternehmen einen höheren Anreiz erhalten, ein wirksames internes Kontroll- und Compliance System zur Gewährleistung rechtstreuen Verhaltens zu implementieren.

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Bibliographische Angaben

Auflage
1/2019
Copyrightjahr
2019
ISBN-Print
978-3-8487-5743-5
ISBN-Online
978-3-8452-9906-8
Verlag
Nomos, Baden-Baden
Reihe
Schriften zum europäischen, internationalen und vergleichenden Unternehmensrecht
Band
16
Sprache
Englisch
Seiten
651
Produkttyp
Monographie

Inhaltsverzeichnis

KapitelSeiten
  1. Titelei/Inhaltsverzeichnis Kein Zugriff 1 - 38
      1. A. Corporate Governance: Internal Control and Agency Costs Kein Zugriff
      2. B. Choice of the Topic and Aims of the Analysis Kein Zugriff
      3. C. U.S. Understanding and the Meaning of the Term “Internal Control” and Further Terminology Kein Zugriff
      4. D. Scope and Limitations of the Analysis Kein Zugriff
      1. A. Law and Economics Kein Zugriff
      2. B. Private Ordering vs. Regulation Kein Zugriff
      3. C. Setup of the Impact Analysis Kein Zugriff
      4. D. Legal Transplants and De Facto Legal Transplants: Extraterritorial Application of Foreign Law and Voluntary Submission under a Foreign Jurisdiction Kein Zugriff
    3. Chapter 3: Course of the Thesis Kein Zugriff
          1. 1. Certification Requirements for CEO and CFO – Exchange Act Rule 13a‑14(a) Kein Zugriff
          2. 2. Mandates and Requirements of Disclosure Controls and Procedures – Exchange Act Rule 13a‑15(a) Kein Zugriff
          3. 3. Management’s Evaluation of the Effectiveness of Disclosure Controls and Procedures Kein Zugriff
            1. a) Elements of Internal Control over Financial Reporting – Exchange Act Rules 13a‑15(f) Kein Zugriff
            2. b) Factors Influencing the Design of Internal Control over Financial Reporting Kein Zugriff
            3. c) Fraud Prevention and Detection through Internal Control over Financial Reporting Kein Zugriff
            4. d) Implementation of Internal Control over Financial Reporting and Documentation Kein Zugriff
            1. a) SEC Reforms of 2007 Kein Zugriff
              1. (1) Evaluation of Adequate Design of Internal Control over Financial Reporting Kein Zugriff
              2. (2) Evaluation of Effective Operation of Internal Control over Financial Reporting Kein Zugriff
              3. (3) Determination of Material Weaknesses or Significant Deficiencies in Design or Operation of Internal Control over Financial Reporting Kein Zugriff
            3. c) The Role of Internal Audit in Management’s Evaluation Kein Zugriff
            4. d) Characteristics of U.S. Corporations Reporting Material Weaknesses Kein Zugriff
            5. e) Essence of Management’s Evaluation of Internal Control over Financial Reporting Kein Zugriff
          3. 3. Management’s Evaluation of Any Change in the Corporation’s Internal Control over Financial Reporting – Exchange Rule 13a-15(d) Kein Zugriff
          4. 4. Management’s Report on Internal Control over Financial Reporting – Item 308 Regulation S-K Kein Zugriff
          5. 5. External Auditors’ Attestation to Management’s Assessment within the Internal Control Report – Section 404(b) SOX Kein Zugriff
        3. III. Incentives to Comply with SOX Internal Control Mandates Including Sec. 906 SOX Kein Zugriff
          1. 1. Audit Committee – Sections 301, 407 SOX Kein Zugriff
          2. 2. Rules of Professional Responsibility for Attorneys – Section 307 SOX Kein Zugriff
          3. 3. Code of Ethics for Senior Financial Officers – Section 406 SOX Kein Zugriff
          4. 4. Whistleblowing: Protection Against Retaliation and Program to Reward Whistleblowers – Sections 806, 1107 SOX and Section 922 Dodd-Frank Act Kein Zugriff
        5. V. Conclusion Kein Zugriff
        1. I. Requirements of Auditing Standard No. 5 Kein Zugriff
        2. II. Differences and Similarities Between SEC Guidance on Management’s Assessment of the Effectiveness of Internal Control over Financial Reporting and PCAOB AS No. 5 Kein Zugriff
        3. III. Conclusion Kein Zugriff
            1. a) Objectives to Achieve with Internal Control Kein Zugriff
            2. b) Limitations of Internal Control Kein Zugriff
            1. a) Control Environment Kein Zugriff
            2. b) Risk Assessment Kein Zugriff
            3. c) Control Activities Kein Zugriff
            4. d) Information and Communication Kein Zugriff
            5. e) Monitoring Kein Zugriff
          3. 3. Effectiveness of Internal Control Kein Zugriff
        2. II. COSO Internal Control – Integrated Framework – Guidance on Monitoring Internal Control Systems of 2009 Kein Zugriff
          1. 1. COSO II Definition and Components of Enterprise Risk Management Kein Zugriff
          2. 2. Comparison of COSO II to COSO I Kein Zugriff
        4. IV. Conclusion Kein Zugriff
          1. 1. Mandates for the Internal Control System of Listed Foreign Corporations Kein Zugriff
          2. 2. Best Practice for the Internal Control System of Listed Foreign Corporations Kein Zugriff
          3. 3. Summary of the Mandates and Best Practice of the NYSE Listing Standards Kein Zugriff
        2. II. NYSE Enforcement Policy: Sanctions and Cooperation Kein Zugriff
        3. III. NYSE Commission on Corporate Governance Kein Zugriff
        4. IV. Conclusion Kein Zugriff
      5. E. Professional Standards for Internal and External Auditors Kein Zugriff
      6. F. Financial Reporting in Accordance with U.S. GAAP and IFRS Kein Zugriff
      7. G. Risk Considerations After the Financial Crisis of 2008 Kein Zugriff
        1. I. Requirements for FCPA Internal Controls (Section 13(b)(2) Exchange Act) and Anti-Bribery Compliance Program Including DOJ Guidance and Decisions Kein Zugriff
        2. II. Incentives to Comply with the FCPA Including Increased Enforcement Actions Kein Zugriff
        3. III. Conclusion Kein Zugriff
        1. I. Corporate Measures to Deter Corporate Crime Including Compliance Program Kein Zugriff
        2. II. Incentive Structure of Corporate Criminal Liability Kein Zugriff
        3. III. Conclusion Kein Zugriff
        1. I. Applicability of Mitigating Factors Kein Zugriff
          1. 1. Effective Compliance and Ethics Program – Section 8B2.1 USSG Kein Zugriff
          2. 2. Self-Reporting, Cooperation, and Acceptance of Responsibility – Section 8C2.5 (g) USSG Kein Zugriff
        3. III. Incentive Structure to Comply with the USSG Kein Zugriff
        4. IV. Conclusion Kein Zugriff
        1. I. USAM Principles of Federal Prosecution of Business Organizations and the Incentive Structure to Comply with these Principles Kein Zugriff
        2. II. Conclusion Kein Zugriff
      5. E. SEC Enforcement Policy: Seaboard Report Kein Zugriff
        1. I. Case Law Addressing Internal Control and Compliance with Law Kein Zugriff
        2. II. Conclusion Kein Zugriff
        1. I. Effectiveness and Efficiency of Internal Control Kein Zugriff
          1. 1. Board of Directors and the Audit Committee Kein Zugriff
          2. 2. CEO and CFO – Signing Officers Kein Zugriff
          3. 3. Chief Compliance Officer Kein Zugriff
          4. 4. General Counsel Kein Zugriff
          5. 5. Internal Audit Kein Zugriff
      2. B. Incentives for Corporations to Engage in Internal Control Systems Kein Zugriff
    4. Chapter 7: Conclusion Kein Zugriff
      1. A. EU Law Addressing Internal Control, Risk Management and Compliance Kein Zugriff
          1. 1. Books and Records – Section 91(1) AktG Kein Zugriff
            1. a) Scope of Early Warning System and Relation to Internal Control of BilMoG Kein Zugriff
              1. (1) Adequate Measures Including Internal Audit Kein Zugriff
              2. (2) Developments Endangering the Survival of the Corporation Kein Zugriff
              3. (3) Timely Warning Kein Zugriff
              4. (4) Monitoring System Kein Zugriff
              5. (5) Documentation Kein Zugriff
            3. c) Summary Kein Zugriff
              1. (1) Duty to Implement Internal Control and Risk Management Systems Kein Zugriff
              2. (2) Scope of Internal Control System Kein Zugriff
              3. (3) Effectiveness of the Internal Control and Risk Management Systems and the Evaluation of the Effectiveness Kein Zugriff
              1. (1) Duty to Implement Compliance Measures Kein Zugriff
              2. (2) Scope and Requirements of Compliance Organization Kein Zugriff
              3. (3) Effectiveness of the Compliance Organization Kein Zugriff
              4. (4) Evaluation of the Effectiveness of the Compliance Organization Kein Zugriff
              5. (5) Internal Investigations Kein Zugriff
            3. c) Summary Kein Zugriff
          4. 4. Conclusion Kein Zugriff
            1. a) Assessment of Effectiveness Kein Zugriff
            2. b) Ability of the Audit Committee to Cope with the Assigned Task Kein Zugriff
            3. c) Direct Communication Lines to the Supervisory Board and Audit Committee Kein Zugriff
          2. 2. Audit of Annual Report – Section 171(1) AktG Kein Zugriff
          3. 3. General Duties – Section 111 AktG Kein Zugriff
          4. 4. Summary Kein Zugriff
        3. III. Incentives from Corporate Law to Implement Internal Control and Compliance Measures Kein Zugriff
        4. IV. Conclusion Kein Zugriff
        1. I. Management Report – Section 289(4) HGB Kein Zugriff
        2. II. Non-Financial Statement – Sections 289b and 289c HGB Kein Zugriff
        3. III. Corporate Governance Statement – Section 289f HGB Kein Zugriff
        4. IV. Auditing of Bookkeeping – Section 317(1) HGB Kein Zugriff
        5. V. Auditing of the Management Report – Section 317(2) HGB Kein Zugriff
        6. VI. Auditing of the Early Warning System – Section 317(4) HGB Kein Zugriff
        7. VII. Duty to Implement Internal Control Regarding Financial Reporting Kein Zugriff
        8. VIII. Scope of Internal Control Regarding Financial Reporting Kein Zugriff
        9. IX. Incentives to Implement Internal Control Regarding Financial Reporting and Compliance Measures Kein Zugriff
        10. X. Conclusion Kein Zugriff
          1. 1. Codes of Conduct Kein Zugriff
          2. 2. Whistleblower Protection Kein Zugriff
        2. II. Data Protection Law – Especially Anonymous Whistleblowing Kein Zugriff
          1. 1. Reporting of Non-Financial Information Kein Zugriff
          2. 2. Incentives to Implement Internal Control Regarding Non-Financial Information Kein Zugriff
          1. 1. Embezzlement, Bankruptcy, and Violations of the Duty of Accurate Accounting Kein Zugriff
            1. a) Incentives due to Provisions Against Corruption Kein Zugriff
            2. b) Increased Numbers of Cases of Corruption and Exemplary Cases Kein Zugriff
            3. c) Corruption Register Kein Zugriff
            4. d) Summary Kein Zugriff
          3. 3. Criminal Liability of the CCO Kein Zugriff
          4. 4. Forfeiture (Section 73 StGB) and Confiscation (Section 74 StGB) Kein Zugriff
          5. 5. Conclusion Kein Zugriff
        2. II. Excursus: Antitrust Law Kein Zugriff
          1. 1. Scope of Corporate Administrative Liability – Section 30 OWiG Kein Zugriff
          2. 2. Monitoring Duty – Section 130 OWiG Kein Zugriff
          3. 3. Incentives due to the Law on Administrative Offences Kein Zugriff
          4. 4. Summary Kein Zugriff
        4. IV. Leniency within the Incentive Regime of Corporate Liability for Crimes and Offences for Compliance Programs, Self-Reporting, and Cooperation Kein Zugriff
        5. V. Conclusion: Corporate Liability for Crimes and Offences Kein Zugriff
        1. I. Requirements of Specific Law for Financial Institutions, Investment Firms, and Insurance Corporations Kein Zugriff
        2. II. BaFin Guidance on Risk Management and Compliance – MaRisk, MaGo and MaComp and EIOPA Guidelines on System of Governance Kein Zugriff
        3. III. Conclusion Kein Zugriff
      2. B. German Corporate Governance Code Kein Zugriff
      3. C. Auditing Standards – IDW PS Kein Zugriff
      4. D. Profound Internal Control and Risk Management Systems Including COSO I and COSO II Kein Zugriff
      1. A. Internal Control Regarding Financial Reporting Kein Zugriff
      2. B. Compliance Kein Zugriff
      3. C. Costs and Benefits of Internal Control Systems Including Compliance Measures Kein Zugriff
      4. D. Conclusion Kein Zugriff
    4. Chapter 11: Conclusion Kein Zugriff
        1. I. Impact of U.S. Law and Best Practice within EU Law Kein Zugriff
        2. II. Impact of U.S. Law and Best Practice within German Law Kein Zugriff
        3. III. Impact of U.S. Law and Best Practice on German Best Practice Kein Zugriff
        4. IV. Impact of U.S. Law and Best Practice on International Best Practice Particularly Japan Kein Zugriff
        5. V. Conclusion Kein Zugriff
            1. a) The Impact of U.S. Internal Control on the Early Warning System – Section 91(2) AktG Kein Zugriff
            2. b) The Impact of Disclosure Controls and Procedures – Section 302 SOX Kein Zugriff
              1. (1) Requiring Effective Internal Control over Financial Reporting – Section 404(a)(1) SOX Kein Zugriff
              2. (2) Management’s Assessment of the Effectiveness – Section 404(a)(2) SOX Kein Zugriff
              3. (3) External Auditor’s Attestation on Management’s Assessment – Section 404(b) SOX Kein Zugriff
              4. (4) Different Shareholder Structures in the U.S. and Germany Kein Zugriff
            4. d) The Impact of Section 301 SOX – Direct Communication Lines and Anonymous Reporting Kein Zugriff
            5. e) The Impact of Whistleblower Protection – Sections 806, 1107 SOX and Section 922 Dodd-Frank Act Kein Zugriff
            6. f) The Impact of Further SOX Mandates and Best Practice Kein Zugriff
            7. g) The Impact Regarding Internal Audit Kein Zugriff
            1. a) Direct Communication Lines to the Audit Committee and Supervisory Board Kein Zugriff
            2. b) Anonymous Whistleblowing Kein Zugriff
          3. 3. Impact on the Incentive Structure Regarding Internal Control Kein Zugriff
          4. 4. Conclusion Kein Zugriff
          1. 1. Impact of U.S. Requirements for Compliance on German Corporations Kein Zugriff
          2. 2. Impact on the Incentive Structure Regarding Compliance Kein Zugriff
        3. III. Impact of U.S. Law and Best Practice on Corporate Governance Kein Zugriff
        4. IV. No Impact from U.S. Law and Best Practice on Risk Management Kein Zugriff
        5. V. Conclusion Kein Zugriff
      1. A. Costs and Benefits for Being Listed on the NYSE – Cross-Listing Premium Kein Zugriff
        1. I. Costs Kein Zugriff
        2. II. Factors of Costs Kein Zugriff
        3. III. Benefits Kein Zugriff
        4. IV. SOX-Related Costs and Benefits for German Corporations Kein Zugriff
      3. C. FCPA and USSG-Related Costs and Benefits Kein Zugriff
      4. D. General Benefits of U.S. Internal Control Kein Zugriff
      5. E. Conclusion Kein Zugriff
    3. Chapter 14: Example of Impact – The Siemens Case Kein Zugriff
    4. Chapter 15: Conclusion Kein Zugriff
            1. a) Cost-Benefit Efficiency Especially Section 404 SOX Kein Zugriff
            2. b) Efficiency: One-Size-Fits-All? (Federal) Statutory Law vs. (State) Common Law Kein Zugriff
              1. (1) Success of the USSG Kein Zugriff
              2. (2) Ineffectiveness of the USSG Kein Zugriff
              3. (3) Failure of the USSG Kein Zugriff
              4. (4) Relevance of the USSG Kein Zugriff
              5. (5) Conclusion Kein Zugriff
            2. b) Critique on the DOJ Enforcement Policy Kein Zugriff
        2. II. Shortcomings of German Law to Achieve Effective Internal Control and Compliance Kein Zugriff
          1. 1. Need for Individual and Corporate Criminal Liability Kein Zugriff
            1. a) Vicarious Strict Liability Kein Zugriff
              1. (1) Optimally Inducing Policing Measures Kein Zugriff
              2. (2) Optimally Inducing Prevention Measures Kein Zugriff
            3. c) Mixed Regimes: Adjusted Strict Liability and Composite Liability Kein Zugriff
            4. d) Structure of Composite Regime: Duty-Based Liability Kein Zugriff
          3. 3. Conclusion Kein Zugriff
        2. II. Corporate Liability: Civil Liability vs. Criminal Liability Kein Zugriff
            1. a) Advantages of a Statutory Approach Kein Zugriff
              1. (1) Carrot Approach – Granting Leniency Kein Zugriff
              2. (2) Combined Stick and Carrot Approach – SOX-Approach Kein Zugriff
              3. (3) Stick Approach: Composite Liability Kein Zugriff
              4. (4) Additional Mandatory Attestation of the External Auditor Kein Zugriff
          2. 2. USSG-Approach: Administrative Guidelines Kein Zugriff
          3. 3. Case Law Kein Zugriff
          1. 1. Criterion of Effectiveness Kein Zugriff
          2. 2. Evaluation of the Effectiveness: Using a Two Steps Test Kein Zugriff
    2. Chapter 17: Efficient Deterrence and Efficient Internal Control and Compliance Systems Kein Zugriff
    3. Chapter 18: Conclusion Kein Zugriff
    1. Chapter 19: Reforming the USSG Kein Zugriff
        1. I. Corporate Governance: Need of Information Kein Zugriff
          1. 1. Debate on Granting Leniency Kein Zugriff
          2. 2. Implementing Corporate Criminal Liability in Germany? Kein Zugriff
          3. 3. Whistleblower Protection Kein Zugriff
          1. 1. Regulatory Elements to Efficiently Achieve Effective Internal Control and Compliance Kein Zugriff
            1. a) General Aspects Regarding Effectiveness Kein Zugriff
            2. b) Regulatory Standards and Benchmarks for Internal Control and Compliance Systems Kein Zugriff
              1. (1) Direct Access for the Supervisory Board to the Information System and Direct Communication Lines Kein Zugriff
              2. (2) Structure of Ownership Kein Zugriff
              3. (3) External Attestation of Effectiveness and Exempting Small Corporations Kein Zugriff
              1. (1) Criminal or Civil Corporate Liability? Kein Zugriff
              2. (2) Shortcomings of the Proposals to Implement Corporate Criminal Liability Kein Zugriff
              3. (3) Need of Whistleblower Protection Kein Zugriff
        2. II. Applying the Two Steps Test for Evaluations within Corporate Law Kein Zugriff
    3. Chapter 21: Conclusion Kein Zugriff
    4. Conclusion Kein Zugriff
    1. A. Literature Kein Zugriff
    2. B. Materials Kein Zugriff

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