Compliance Corrupção e Fraudes No Mundo Corporativo
September 12, 2022 | Author: Anonymous | Category: N/A
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@uod ml Vlclrçkiod ’ \XMD]L Crdumlss IJBXEODKIL ’ Ijrrupàéj l Crduml
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@uod ml Vlclrçkiod ’ \XMD]L Crdumlss IJBXEODKIL ’ Ijrrupàéj l Crduml ju jiuetdàéj ml flks, morlotjs l vdejrls1 d prlvlkàéj md utoeozdàéj mj sostlbd cokdkilorj pdrd js oeâiotjs, lktrl jutrjs. Xjr rdzüls dokmd md `ejfdeozdàéj md lijkjbod, j Frdsoe lkcrlktju prls pr lsssül ülss okt ktlr lrkd kdiioj ojkkdos os,, qu qull jfr fro` o`ddrd rdb b js el` l`os oseedmj mjrrls d sl pjsoiojkdrlb, slkmj mlslkvjevomd l prjbue`dmd d Elo k· 46.>=3/6849, tdbfïb ijknliomd ijbj Elo Dktoijrrupàéj ju Elo md Lbprlsd eobpd, qul rl`ued rl` uedbl blktd md lb rlediojkdmds gdklor gdk lorjj ml 684 684=, =, pds pdssju sjul dd plrpltrdàéj pukor puk or lbp lbprls rlsds ds lkvjevomds lbktdmd prätoids è ijrrupàéj ml crdumls. Njgl ds lbprlsds frdsoelords lkcrlktdb ub `rdkml mlsdcoj7 bokobozdr js rosijs mds crdumls oktlrkds idusdmds plejs slus prùprojs ijedfjrdmjrls. Js mlsvojs mjs prlilotjs bjrdos l ïtoijs, j jpjrtukosbj l d lsidedmd md vojeçkiod tçb sl tjrkdmj idmd vlz bdos lvomlktl kd kjssd pjpuedàéj. Xrliosdbjs dvdeodr d jro`lb l ds idusds, gä qul js lclotjs séj fdstdktl ijknliomjs. Cukmdblktjs
Ï ml lxtrlbd obpjrtækiod kj lstumj ml @VI (@jvlrkdkàd, Vosijs l Ijbpeodkil) ijbprllkmlr js ijkilotjs lxpeâiotjs klstd ltdpd okoio ok oiode de mls mlstl tl mjiu mjiubl blktj ktj,, jkm jkmll sl dpr dprlsl lslktd ktdb b js cu cukmd kmdbl blktj ktjss qul plrbotlb deoilràdr j ijkguktj eù`oij mds omlods eo`dmds dj tlbd ml Xrlvlkàéj md Ijrrupàéj l mds Crdumls qul jijrrlb kj bukmj rlde mds lbpr lb prls lsds ds ml tj tjmj mjss js pj pjrt rtls ls,, fl flb b ij ijbj bj,, j sl sluu ij ijb bfd fdtl tl ij ijb b d vdeomdàéj ml Ijbpeodkil. Buotjs ijkilotjs dquo dprlslktdmjs pjssulb d sud mlsiroàéj ijb fdsl kj lktlkmoblktj mjs dutjrls, j qul kéj so`kocoid qul jutrjs lktlkmoblktjs, ju cjrbds ml ijbprllkséj kéj lstlgdb dmlqudmjs. Lxostlb ok÷blrds mlcokoàüls l cjrbds ml lsirlvlr lsirlvlr,, cdedr cdedr,, ju dprlslktd dprlslktdrr j lk lktl tlkm kmob oblk lktj tj mj so so`k `koc ocoi oidm dmjj md mdss ―pdedvrds‒ l sl slus us ij ijki kilo lotj tjs, s, prokiopd prok iopdebl eblktl ktl klstd kjssd kjssd sjiolmdml sjiolmdml `ejfde ijktlbpjr ijktlbpjrækld ækld.. Njgl d ―L]OBJEJ@OD‒ (lst (lstum umjj md jr jro` o`lb lb md mdss pd pded edvr vrds ds)) tl tlb b lvj lvjeu euâm âmjj lb ijkguktj ijb ds bdos rlilktls tlikjej`ods, ml cjrbd qul kéj sl pjml bdos dirlmotdr kj so`kocoidmj dfsjeutj mds pdedvrds, bds sob, qudktj dj ijktlxtj jkml leds sl dpeoidb. Vlijblkmdbjs qul sl vosotl j sotl - 5 nttp7//jro`lbmdpdedvrd.ijb.fr/sotl/ ;. Dpùs ok Dpùs ok÷b ÷blr lrds ds pls lsqquo uossds ds,, lkij ijkt ktrd rdb bjs il ilkt ktllkds ml mlcokoàüls lspliâcoids sjfrl j so`kocoidmj mds pdedvrds indvls mj kjssj Crdumls‒, kj tlbd, lktrl leds, ―Ïtoid, leds, ―Ïtoid, Bjrde, Ijrrupàéj l Crdumls‒, kj lktdktj, jptdbjs pjr lspliocoidr j kjssj lktlkmoblktj sjfrl js tlrbjs, pjos, dirlmotdbjs qul momdtoidblktl lels plrbotoréj dj elotjr ijbprllkmlr ijb bdojr cdioeomdm cdioeomdml. l. Xdrd ijbpelblktdr okmoidrlbjs okmoidrlbjs tdbfïb js eokas pdrd ds mlcokoàüls ml de`uks dutjrls. Sdb dbjs js ds ml mlco cokoà koàül üls7 s7 Gjéj Vjflrtj Xlrls l Koesjk Frozjto mlzlbfrj 6843
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@uod ml Vlclrçkiod ’ \XMD]L Crdumlss IJBXEODKIL ’ Ijrrupàéj l Crduml J qul so`kocoid Ïtoid l Bjrde:
J tlrbj Ï]OID tlb jro`lb kd lxprlsséj `rl` l`dd ―ltnoal pnoejsjpnod‒‒ l cjo lst pnoejsjpnod lstdfleliomj pdrd lspliocoidr j lstumj mj ijbpjrtdblktj nubdkj lb rledàéj djs ijstubls l näfotjs sjiodos dilo di lotä tävl vlos os,, mltl mltlrb rbok okdk dktl tlss mj idrä idrätl tlrr nubd nubdkj kj.. D Ïtoi Ïtoidd ï dbpe dbpedd l `lkï `l kïro roid id,, lstu lstumd md j ijbp ijbpjr jrtd tdbl blkt ktjj nubd nubdkj kj kds kds rle rledàül dàülss ijb ijb j dbfolktl jkml vovl.l d lvjeuàéj ijbpjrtdblktde mj njblb crlktl d sjiolmdml Kd trdmuàéj mj `rl`j pdrd j edtob j tlrbj ― tlrbj ―ltnoal ltnoal‒‒ (ijstubl) sl dgustju ijbj ijbj ―bjs ju bjrls‒, ju bjrls‒, (bjrde) (bjrde) kj lktdktj, sl jfslrvd qul d ijkjtdàéj mdmd cjo jutrd, ju slgd, j tlrbj `dknju dpeoidàéj prätoid ijto ij tomo modk dkd, d, pjos pjos,, BJVD BJVDEE pdss pdssju ju d rl rlpr prls lslk lktd tdrr kéj kéj bdos bdos j lstu lstumj mj coejsùcoij, bdos sob j rlsuetdmj mjs dtjs nubdkjs dilotävlos crlktl dj dbfolktl sjiode jkml sl vovl. Jutrds Cjktls sjfrl Ïtoid l Bjrde7
Mospjkâvle lb 5 nttps7//www.so`kocoidmjs.ijb.fr/ltoid-l-bjrde/ nttps7//www.so`kocoidmjs.ijb.fr/ltoid-l-bjrde/ ; ; dilssdmj lb 48/48/6843 ds 40788 njrds.
Mospjkâvle lb 5 nttps7//www.pjrtdelmuididj.ijb.fr/dmbokostrdidj/drto`js/=98>0/dmoclrlkid-lktrl-bjrde-l ; moclrlkid-lktrl-bjrde-l ; dilssdmj lb 48/4//6843 ds 4078< njrds.
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Mo Mosp spjk jkâv âvle le lb 5 nttps7//www.so`kocoidmjs.ijb.fr/ltoid-prjcossojkde/ ; dils dilssd sdmj mj lb 48/48/6843 ds 40768 njrds.
Mos Mospjk pjkâvl âvlee lb 5 nttps7//www.blusmoiojkdrojs.ijb.fr/ltoid-prjcossojkde prjcossojkde; ; dilssdmj lb 48/48/6843 ds 4076< njrds.
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@uod ml Vlclrçkiod ’ \XMD]L Crdumlss IJBXEODKIL ’ Ijrrupàéj l Crduml Mlsml j slu lstdflelioblktj, lstdflelioblktj, kjssd lbprlsd rlijknlilu d klilssomdml ml irod irodrr ubd ubd cjrà cjràdd ml trdf trdfde denj nj dtov dtovd, d, buet buetoi oiue uetu turd rdee l peur peurde de.. Lb ijkcjrbomdml ijb lstls vdejrls, sl prjâfl qudequlr dtj ju ijbpjrtdblktj ml mosirobokdàéj, dssïmoj ju vojeçkiod. D mosirobokdàéj jijrrl qudkmj ub okmovâmuj ju `rupj ml okmovâmujs séj trdtdmjs ml cjrbd moclrlktl pjr idusd ml suds idrditlrâstoids plssjdos, irlkàd irl kàds, s, ijkvoi ijk voiàül àüls qudos qudosqu qulr lr kdiojkde jutrds jutrds rdzüls rdz prjof prjejide ofom omds dsmlpjr elo, elo, okieuokmj7 rdàd, ijr smdju plel, jro`lb ju üls ïtkoid, jro`lb (mll kds (m kdsiobl oblktj ktj), rleo` leo`ooéj, éj, omdml mdml,, slx slxj, jro jrolkt lktdàéj dàéj slxu lxude, de, l mlcoioçkiods blktdos ju câsoids. J irobl ml dssïmoj dssïmoj ’ slgd rdiode, slxude, bjrde ju ml qudequlr jutrj topj ’ lxost lxostll qudkmj qudkmj j okmovâ okmovâmuj muj tlb su sudd mo`ko mo`komd mdml ml ju flb-ls flb-lstdr tdr psoijeù`oij ju câsoij dcltdmjs pjr7 ?.4. ?.4. 4. Dtot Dtotum umls ls l ijbp ijbpjr jrtd tdbl blkt ktjs js jc jclk lkso sovj vjss ml slus slus ijel ijel`d `dss ju suplrojrls1 ?.4.6. Xrätoid ml ijblktärojs, dàüls ju `lstjs njstos rlpltomjs ju okmlslgdmjs1 ju ub ÷koij okiomlktl sïroj ijb lclotjs murdmjurjs sjfrl j (s) okmovâmuj(s) devj1 D vojeçkiod kj dbfolktl ml trdfdenj pjml okieuor7 ?.4.9. J usj ml cjrà ?.4.9. cjràdd câsoid câsoid qul qul idus idusll ju pjssd pjssd idusd idusdrr clrob clroblkt lktjs js câsoijs ju elsüls ml qudequlr lspïiol1 ?.4.=. Dtjs, ijbpjrtdblktjs ju dcorbdàüls vlrfdos ju lsirotds qul pjml pj mlro rodb db rdzj rdzjdvl dvleb eblk lktl tl slr slr plri plrilf lfom omjs js ijbj ijbj jc jclk lkso sovd vdss ju ubd ubd dbldàd è sl`urdkàd ml de`uïb kj dbfolktl ml trdfdenj, dssob ijbj, ds d`rlss d`rlssüls üls vlrfd vlrfdos, os, câsoid câsoidss l vo vortu rtudos dos pled pled oktlrk oktlrklt. lt. Dbldàd Dbldàdss ml vojeçkiod l jutrjs okiomlktls lkvjevlkmj vojeçkiod qul dijktlàdb kj dbfolktl ml trdfdenj md ^_W slréj gue`dmds l pukomds, oktlrkdblktl l qudkmj plrtoklktls ijbukoidmjs ès dutjromdmls p÷feoids ijbpltlktls. Xjrtdktj, ml Mosirobokdàéj, Dssïmoj Sojeçkiod,drlsuetdb dbfolktl js mlcdtjs trdfdenj prlgumoiode, qul kéj lijktlbped omljej`odkub md ^_W. ^_ W. ]jmjs jmjs js ok okio ioml mlkt ktll l diom diomlk lktl tlss slré slréjj tr trdt dtdm dmjs js pled pled är ärld ld ml @lstéj ml Ijkmutd l gue`dmjs plej Ijbotç Buetomosiopeokdr Buetomosiopeokdr rlspjksävle, jkml ds plkdeomdmls prlvostds klstl okstrublktj, slréj dpeoidmds djs okcrdtjrls. Ijbj sl pjml jfslrvdr j Iùmo`j ml ïtoid ï bdos soktïtoij l jfgltovj, mlbjkstrdkmj j oktlrlssl mjs `lstjrls lb lstdflelilr fdsls bdos dfrdk`lktls slb lktrdrlb lb bdojrls mltdenls qul buotds vlzls slréj ml votde obpjrtækiod pdrd d ijbprllkséj ml qulb mlvl sl`uor js prlilotjs ïtoijs lstdfleliomjs.
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@uod ml Vlclrçkiod ’ \XMD]L Crdumlss IJBXEODKIL ’ Ijrrupàéj l Crduml Gä j Iùmo`j ml Ijkmutd, pjr slr bdos jfgltovj, sobpels, momätoij l leuiomdtovj, sl jr`dkozd bokobdblktl dtrdvïs ml tùpoijs kublrdmjs, qul pjssdb slr rlclrlkiodmjs qudkmj ubd mltlrbokdmd iedusued cjo vojedmd, ju murdktl d vdeomdàéj mjs ijknlioblktjs. Js iùmo`js ml Ijkmutd mlvlb klilssdrodblktl slr vovjs, bjkotjrdmjs l `lromj `lr omjss ijkto ijktoku kudbl dblkt ktl, l, ijb d mlvom mlvomdd vdeo vdeomdà mdàéj éj md ijkcjr ijkcjrbo bomd mdml ml (Ijbpeodkil). J qul qul so so`k `koc ocoi oidd Ijrr Ijrrup upàé àéjj
J tlrbj IJVV\XÀÉJ tlb jro`lb kd lxprlsséj lb edtob ―ijrruptus ijrruptus‒, ‒, ju slgd, mlijbpjstj l mltlrojrdmj, qul dj slr lbprl`dmj kd prätoid, sl tjrkju sokýkobj ml mltlrojrdàéj ml prokiâpojs BJVDOY, pjrtdktj, ijrrupàéj slbprl lstä eo`dmd djs mlsvojs ijbpjrtdblktdos, mj qul sl lsplrd mj slr nubdkj kd sjiolmdml jkml vovl. Tudkmj Tudk mj mlsi mlsijf jflr lrtj tj,, j lclo lclotj tj md IJV\ IJV\XÀ XÀÉJ ÉJ nubd nubdkd kd ï detd detdbl blkt ktll inji in jidk dkttl, pro roki kioopdeb deblkt lktl qud qudkmj kmj d ijrr ijrrup upààéj dcltd ltd plss lssjds jds obpjrtdktls ijbj lbprlsärojs l pjeâtoijs, qul mlvlrodb zledr pled fjd âkmjel mj blridmj l mj pjvj. D IJVV\XÀÉJ ï ub prjfelbd bukmode, mo movu vue` e`dm dmjj pjr pjr lbpr lbprls lsds ds ml bâmo bâmods ds mj bukm bukmjj tj tjmj mj,, qul qul dpjk dpjktd tdb b ijktokudblktl idsjs ml irobls ijb mlsvojs l crdumls, prjmuzomjs pjr prjilssjs ml ijrrupàéj. Jutrds Cjktls sjfrl Ijrrupàéj
Mospjkâvle lb 5 nttps7//www.so`kocoidmjs.ijb.fr/ijrrupidj/ nttps7//www.so`kocoidmjs.ijb.fr/ijrrupidj/ ; ; dilssdmj lb 44/48/6843 ds 4>798 njrds.
Mospjkâvle lb 5 nttp7//lrd.jr`.fr/684
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