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Effective Internal Control and Corporate Compliance

A Law and Economics Impact Analysis of the Mysteries of a German Aktiengesellschaft Listed on the NYSE
Authors:
Publisher:
 09.08.2019

Summary

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.

Bibliographic data

Publication year
2019
Publication date
09.08.2019
ISBN-Print
978-3-8487-5743-5
ISBN-Online
978-3-8452-9906-8
Publisher
Nomos, Baden-Baden
Series
Schriften zum europäischen, internationalen und vergleichenden Unternehmensrecht
Volume
16
Language
English
Pages
651
Product type
Book Titles

Table of contents

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

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