Governance, risk, and compliance handbook: technology, finance, environmental, and international guidance and best practices
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2008
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| Schlagworte: | |
| Online-Zugang: | Table of contents only Publisher description Contributor biographical information Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | LIII, 972 S. graph. Darst. 26 cm |
| ISBN: | 9780470095898 047009589X |
Internformat
MARC
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| 500 | |a Includes bibliographical references and index | ||
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| 650 | 4 | |a Risk management | |
| 650 | 4 | |a Compliance auditing | |
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Datensatz im Suchindex
| _version_ | 1804137664446726144 |
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| adam_text | GOVERNANCE, RISK, AND COMPLIANCE HANDBOOK TECHNOLOGY, FINANCE,
ENVIRONMENTAL, AND INTERNATIONAL GUIDANCE AND BEST PRACTICES EDITED BY
ANTHONY TARANTINO, PHD WILEY JOHN WILEY & SONS, INC. CONTENTS PREFACE
ACKNOWLEDGMENTS ABOUT THE CONTRIBUTORS CHAPTER 1 INTRODUCTION XXXIII
XXXV XXXVII 1 1.1 ACT LOCALLY, IMPACT GLOBALLY 1 1.2 GOVERNANCE 2 1.3
RISK 15 1.4 - COMPLIANCE AND INTERNAL CONTROLS 21 1.5 GRC AND
GLOBALIZATION 25 1.6 GROWTH OF GLOBAL TRADE 30 1.7 SIMPLE SUGGESTIONS TO
IMPROVE GOVERNANCE, RISK MANAGEMENT, AND COMPLIANCE (GRC) 30 1.8 WHY
READ THIS BOOK: THE CASE FOR GOOD GRC 35 1.9 ORGANIZATION OF THE
HANDBOOK 36 PART 1 CORPORATE GOVERNANCE CHAPTER 2 A RISK-BASED APPROACH
TO ASSESS INTERNAL CONTROL OVER FINANCIAL REPORTING (ICFR) 2.1 A
RISK-BASED APPROACH TO ASSESSING ICFR 2.2 DETERMINE KEY STAKEHOLDERS 2.3
ESTABLISH THE RISK MANAGEMENT CONTEXT 2.4 RISK RATING AND RISK
IDENTIFICATION 2.5 ANALYZE AND EVALUATE RISKS 2.6 TREAT/MITIGATE RISKS
2.7 IDENTIFY, ASSESS, AND REPORT ON RESIDUAL RISK STATUS 2.8 CONCLUDING
REMARKS CHAPTER 3 COSO*IS IT FIT FOR PURPOSE? 3.1 THE ROOTS OF COSO 39
41 42 42 44 47 51 52 62 64 65 66 IX X CONTENTS 3.2 COSO THE COMMITTEE
AND COSO THE 1992 INTEGRATED CONTROL FRAMEWORK: HAVE THEY STOOD THE TEST
OF TIME? 69 3.3 ACTUAL MARKET ACCEPTANCE OF THE COSO 1992 FRAMEWORK
PRIOR TO SOX 70 3.4 EXPECTATIONS OF COSO ESCALATE OVERNIGHT 71 3.5 IS
COSO 1992 FREE FROM BIAS? 72 3.6 DOES COSO 1992 PERMIT CONSISTENT
QUANTITATIVE/QUALITATIVE MEASUREMENT? 73 3.7 IS COSO 1992 SUFFICIENTLY
COMPLETE SO THAT RELEVANT FACTORS ARE NOT OMITTED? 73 3.8 IS COSO 1992
RELEVANT TO AN ANALYSIS OF CHAPTER 4 CHAPTER 5 CHAPTER 6 CHAPTER 7 3.9
TIME 4.1 4.2 THE 5.1 5.2 5.3 5.4 5.5 5.6 CONTROLS OVER FINANCIAL
REPORTING? COSO: LOOKING FORWARD ; TO RETHINK THE CORPORATE TAX Q&A WITH
MIHIR DESAI ABOUT FACULTY IN THIS ARTICLE ROLE OF INTERNAL AUDIT
INTRODUCTION INTERNAL AUDITORS ROLE THROUGHOUT HISTORY THE ROLE
TRANSFORMED BEYOND ASSURANCE: ADVISORY SERVICES ACHIEVING THE GREATEST
IMPACT THE BRIGHT OUTLOOK OF INTERNAL AUDITING OUTSOURCED PROCESSES:
RISK AND RESOLUTION 6.1 6.2 6.3 6.4 6.5 6.6 THE 7.1 A MATTER OF RISK A
MATTER OF RESPONSIBILITY OUTSOURCED RISK MANAGEMENT SAS 70 CRITICISMS
SAS 70 ALTERNATIVES SUMMARY LAST MILE OF FINANCE THE LAST MILE OF
FINANCE 74 75 77 11 81 83 83 83 86 87 89 92 95 95 96 97 99 100 100 103
103 CONTENTS XI 7.2 REGAINING CONTROL 7.3 WHERE EVERYTHING COMES
TOGETHER 7.4 THE PATH TO AN OPTIMUM CLOSE 7.5 A RETURN TO GOOD FINANCE
CHAPTER 8 U.S. STOCK OPTION BACKDATING SCANDALS 8.1 INTRODUCTION 8.2 THE
PROS AND CONS OF STOCK OPTIONS 8.3 THE AMERICAN SCANDALS 8.4 WHY STOCK
OPTIONS SHOULD BE AVOIDED 8.5 SUGGESTIONS IN MANAGING OPTIONS FOR THOSE
WHO MUST RETAIN THEM 8.6 HOW THE UNITED STATES GOT INTO SUCH A MESS
CHAPTER 9 FRAUD AND CORRUPTION 9.1 WHAT ARE FRAUD AND CORRUPTION?
HISTORICAL BACKGROUND FROM ETHICS 9.2 CONSEQUENCES OF FRAUD AND
CORRUPTION FOR AN INDIVIDUAL, BUSINESS, AND COMMUNITY 9.3
PRINCIPAL-AGENT PROBLEM WITH PRACTICES AND PROCEDURES FOR MANAGING FRAUD
AND CORRUPTION 9.4 BEST PRACTICE GUIDELINES FOR DETECTION METHODS,
INCLUDING CHECKING OF BACKGROUND AND REFERENCES 9.5 DATA MINING FOR
DETECTION OF FRAUD AND CORRUPTION 9.6 CORPORATE GOVERNANCE, COMPLIANCE
ISSUES, AND-KNOWING YOUR EMPLOYEES AND CLIENTS 9.7 ENFORCEMENT,
INCENTIVE SCHEMES, AND MARKET SOLUTIONS PREVENTING FRAUD AND CORRUPTION
104 105 107 109 111 111 113 113 116 116 118 121 121 123 125 126 126 127
130 CHAPTER 10 WHY FIGHTING CORRUPTION REMAINS A LOSING BATTLE 133 10.1
INTRODUCTION: THE FIGHT AGAINST CORRUPTION REQUIRES A DEEPER
UNDERSTANDING OF THE UNDERLYING MALAISE 133 XII CONTENTS 10.2 CORRUPTION
AND GOVERNANCE: FUNDAMENTAL CONCEPTS AND CONCERNS 134 10.3 WHAT DRIVES
CORRUPTION? 136 10.4 CONCLUSIONS: DON T USE THE C WORD 145 PART 2 IT
GOVERNANCE CHAPTER 11 IT GOVERNANCE OVERVIEW 11.1 GOVERNANCE BACKGROUND
11.2 INFORMATION ECONOMY, INTELLECTUAL CAPITAL 11.3 COMPETITIVENESS 11.4
IT SERVICE DELIVERY 11.5 GOVERNANCE CONVERGENCE 11.6 STRATEGIC AND
OPERATIONAL RISK MANAGEMENT 11.7 REGULATORY COMPLIANCE 11.8 INFORMATION
RISK 11.9 STRATEGIC SYSTEM DEPLOYMENT AND PROJECT GOVERNANCE 11.10 IT
GOVERNANCE FRAMEWORKS AND TOOLS 11.11 FRAMEWORKS 11.12 AS 8015-2005 153
155 155 157 158 158 159 160 161 162 162 163 164 164 11.13 IT
GOVERNANCE*THE IMPLEMENTATION CHALLENGE 165 11.14 BENEFITS OF AN IT
GOVERNANCE FRAMEWORK 165 CHAPTER 12 CHAPTER 13 ISO: 12.1 12.2 12.3 12.4
7001 AND ISO 17799 ISO 27001 AND ISO 17799*THE INFORMATION SECURITY
STANDARDS ISO 1 7799 VERSUS ISO 27001 CONCLUSION ESSENTIAL FURTHER
READING COBLT 13.1 13.2 13.3 13.4 BACKGROUND HISTORY COBLT CUBE LINKING
BUSINESS GOALS TO IT GOALS 169 169 172 178 179 181 181 182 184 187
CONTENTS XIII 13.5 HOW WILL COBLT 4.X IMPACT/BENEFIT USERS? 188 13.6
CONCLUSION 188 PART 3 OPERATIONAL RISK CHAPTER 14 OPERATIONAL RISK
MANAGEMENT (ORM) BEST PRACTICES INTRODUCTION DEFINING OPERATIONAL RISK
14.1 14.2 14.3 TONE AT THE TOP AND CORPORATE CULTURE 14.4 DOCUMENTATION
14.5 POLICIES AND PROCEDURES 14.6 INDEPENDENT AUDIT 14.7 MANAGEMENT
OVERSIGHT CHAPTER 15 THE USE OF SIX SIGMA IN OPERATIONAL RISK AND
REGULATORY COMPLIANCE: REDUCTION IN VARIABILITY 15.1 WHAT IS SIX SIGMA?
15.2 THE SIX SIGMA METHODOLOGY 15.3 THE HARD TOOLS OF SIX SIGMA 15.4 THE
SOFT TOOLS OF SIX SIGMA 15.5 CONCLUSION CHAPTER 16 OPERATIONAL RISK
MANAGEMENT USING QUANTITATIVE METHODS 16.1 INTRODUCTION 16.2 DEFINING
OPERATIONAL RISK 16.3 DEFINING QUANTITATIVE ANALYSIS (QUANTITATIVE
METHODS) 16.4 ADVANTAGES AND DISADVANTAGES OF USING QUANTITATIVE METHODS
16.5 OPERATIONAL RISK ASSESSMENT AND MANAGEMENT*ESSENTIAL COMPONENTS
16.6 QUANTIFY OPERATIONAL RISK 16.7 MONITOR AND CONTROL OPERATIONAL RISK
16.8 CHANGE MANAGEMENT 191 193 193 195 195 196 196 196 197 199 200 201
206 211 212 213 213 215 216 217 217 226 229 229 XIV CONTENTS CHAPTER 17
OPERATIONAL RISK MANAGEMENT IN FINANCIAL SERVICES 233 17.1 INTRODUCTION
234 17.2 APPROACHES TO OPERATIONAL RISK MANAGEMENT 238 17.3 BANKING
DOCUMENTATION 239 17.4 OPERATIONAL RISK TOOLS OVERVIEW 240 17.5 U.S.
NPR: AMA APPROACHES FOR OPERATIONAL RISK 243 PART 4 TECHNOLOGY AND TOOLS
CHAPTER 18 WHAT TO LOOK FOR IN ENTERPRISE CONTENT MANAGEMENT FOR
COMPLIANCE 18.1 INTRODUCTION 18.2 FINANCIAL COMPLIANCE PROCESS 18.3
STANDARD REQUIREMENTS 18.4 ADVANCED REQUIREMENTS 18.5 NEXT GENERATION
ECM SYSTEMS 18.6 CONCLUSION 257 259 259 260 261 262 264 265 CHAPTER 19
ENTERPRISE SEARCH AND AUTOMATED TESTING 267 19.1 CURRENT STATE OVERVIEW
267 19.2 CHALLENGES IN APPLYING BEST PRACTICES 273 19.3 CASE STUDY:
GLOBAL OIL AND GAS EXPLORATION CORPORATION 274 CHAPTER 20 WHAT TO LOOK
FOR IN AUDIT OPERATIONS APPLICATIONS 20.1 20.2 20.3 20.4 20.5 20.6 AUDIT
PROCESS AUDIT OPERATIONS MATURITY MODEL BUSINESS PAIN POINTS (LEVEL 1:
INITIAL) VALUE PROPOSITION OF AUDIT OPERATIONS APPLICATIONS AUDIT
OPERATIONS APPLICATIONS STANDARD FUNCTIONALITIES (LEVELS 2 AND 3:
DEFINED) 277 277 279 280 281 283 283 CONTENTS XV 20.7 ADVANCED
FUNCTIONALITIES (LEVEL 4: MANAGED) 286 20.8 NEXT GENERATION OFFERINGS
(LEVEL 5: OPTIMIZING) 288 20.9 CONCLUSION 291 CHAPTER 21 CHAPTER 22
CHAPTER 23 AUTOMATION OF SEGREGATION OF DUTIES 21.1 21.2 21.3 21.4 21.5
21.6 21.7 21.8 21.9 21.1 21.1 21.1 INTRODUCTION DEFINING SEGREGATION OF
DUTIES LOOKING TOWARD AUTOMATION AUTOMATING SEGREGATION OF DUTIES
SEGREGATION OF DUTIES CONSIDERATION CHECKLIST TYPES OF AUTOMATION TOOLS
SOD VIOLATION REPORTING CAPABILITIES SOD SIMULATION CAPABILITIES
PREVENTIVE CONTROLS 0 SOD RISK LIBRARIES 1 IMPLEMENTING A SOD AUTOMATION
TOOL 2 POSTIMPLEMENTATION SUPPORT INTERNAL CONTROLS BEST PRACTICES 22.1
22.2 22.3 22.4 22.5 22.6 22.7 22.8 OVERVIEW COSO II AUTOMATION OF
CONTROLS TYPES OF AUTOMATED CONTROLS PRIMARY FINANCIAL CONTROL
CONSIDERATIONS COMBINING COMPLIANCE AND OPERATIONAL REQUIREMENTS TO
ACHIEVE AN ROI ON COMPLIANCE EXPENDITURE FURTHER CONSIDERATIONS
CONCLUSION IT CONTROLS AUTOMATION AND DATABASE 293 293 294 294 295 295
297 297 297 297 298 298 299 301 302 305 307 309 313 318 321 322
MANAGEMENT: DEFENDING AGAINST THE INSIDER THREAT 325 23.1 THE NEW
INTERNAL CONTROLS ENVIRONMENT: IT DEPARTMENTS FACE A SEA CHANGE 326 23.2
A LAYMAN S GUIDE TO THE ROLE OF RELATIONAL DATABASE MANAGEMENT SYSTEMS
IN AN ENTERPRISE 328 XVI CONTENTS CHAPTER 24 CHAPTER 25 23.3 A LAYMAN S
GUIDE TO THE ROLE OF THE DATABASE ADMINISTRATOR IN AN ENTERPRISE 329
23.4 HOW INTERNAL AUDITORS TEST DATABASE MANAGEMENT OPERATIONS 330 23.5
A FRAMEWORK FOR FORMULATING AN IT CONTROLS AUTOMATION STRATEGY 332 23.6
HOW TO IMPLEMENT EFFECTIVE PREVENTIVE CONTROLS FOR RDBMS 333 23.7 HOW
TO IMPLEMENT EFFECTIVE DETECTIVE CONTROLS FOR RDBMS 336 23.8 OUTSOURCED
IT PROCESSES: THE PROMISE AND THE PITFALLS 338 23.9 THE COMPELLING
BUSINESS CASE FOR AUTOMATED INFRASTRUCTURE CONTROLS 340 PLM
TECHNOLOGIES: ROLE AND VALUE IN SUPPORTING PRODUCT COMPLIANCE 343 24.1
INTRODUCTION 343 24.2 PLM*WHAT IT IS, AND WHAT IT ISN T 344 24.3 THE
PRODUCT 345 24.4 THE REQUIREMENTS 345 24.5 THE PROCESSES 346 24.6
COMPLIANCE ASSURANCE SYSTEM 347 24.7 VALUE OF AUTOMATION AND SYSTEM
CONTROL 348 24.8 REFERENCE ARCHITECTURE 349 24.9 CONCLUSIONS 351 HOW
XBRL WILL DRAMATICALLY IMPROVE REPORTING AND CONTROL PROCESSES 353 25.1
INTRODUCTION 353 25.2 A PRIMER ON XBRL 355 25.3 WHO IS USING XBRL TODAY?
356 25.4 THE BUSINESS CASE FOR IMPROVING BUSINESS REPORTING TRANSPARENCY
359 25.5 CURRENT CONSTRAINTS 359 25.6 ADDITIONAL BENEFITS FROM XBRL 363
CONTENTS XVII PART 5 CHAPTER CHAPTER CHAPTER CHAPTER ENVIRONMENTAL
GOVERNANCE 26 27 28 29 THE IMPACT OF ENVIRONMENTAL LEGISLATION ON
HIGH-TECH SUPPLY CHAINS 26.1 26.2 26.3 26.4 26.5 INTRODUCTION THE ROHS
AND WEEE LEGISLATIONS RESTRICTION OF HAZARDOUS SUBSTANCES GLOBALLY
IMPACT OF ROHS AND WEEE ON BUSINESS PROCESSES AND SUPPLY CHAIN
PARTICIPANTS SUMMARY ENVIRONMENTAL COMPLIANCE AND ENFORCEMENT IN CHINA
27.1 27.2 27.3 27.4 27.5 27.6 27.7 27.8 THE INTRODUCTION PRESSURES ON
THE ENVIRONMENT LEGAL FRAMEWORK INSTITUTIONAL FRAMEWORK ENFORCEMENT AND
COMPLIANCE PROMOTION COMPLIANCE BY INDUSTRY RISING PUBLIC ENVIRONMENTAL
AWARENESS HARMONIOUS SOCIETY AND ENVIRONMENTAL COMPLIANCE AND
ENFORCEMENT TRAJECTORY OF ENVIRONMENTAL REGU- LATION: A STRATEGIC
APPROACH FOR INDUSTRY 28.1 28.2 28.3 28.4 DRIVERS CHARACTERISTICS OF
RESULTING REGULATIONS THE IMPACT A HOLISTIC APPROACH ENVIRONMENTAL
COMPLIANCE IN INDIA 29.1 INTRODUCTION 367 369 369 370 370 372 377 379
379 380 381 381 383 387 387 388 393 393 394 397 400 405 405 29.2 CURRENT
STATE OF REGULATORY COMPLIANCE AND INSTITUTIONAL CHALLENGES 407 29.3
CORPORATE ENVIRONMENTAL PERFORMANCE: COMPLIANCE AND BEYOND 409 29.4
CONCLUSION 411 XVIII CONTENTS CHAPTER 30 LATIN AMERICAN ENVIRONMENTAL
COMPLIANCE: ENVIRONMENTAL BIOTECHNOLOGY 30.1 ENVIRONMENT AND
INDUSTRIALIZATION 30.2 ENVIRONMENTAL BIOTECHNOLOGY ROLE 30.3
ENVIRONMENTAL BIOTECHNOLOGY APPLIED TO SEWAGE TREATMENT 30.4
ENVIRONMENTAL BIOTECHNOLOGY APPLIED TO REFORESTATION 30.5 LEGISLATION
413 414 416 421 422 422 CHAPTER 31 POLICY DEVELOPMENTS IN THE UNITED
STATES RELATED TO CHEMICALS AND ELECTRONIC WASTE 425 31.1 INTRODUCTION
425 31.2 THE U.S. TOXIC SUBSTANCE CONTROL ACT 426 31.3 ELECTRONIC WASTE
IN ENVIRONMENTAL POLICY 431 PART 6 INDUSTRY GOVERNANCE CHAPTER 32
CHAPTER 33 ELECTRONICS GLOBAL HOMOLOGATION: REMOVING REGULATORY BARRIERS
TO TRADE 32.1 OVERVIEW 32.2 HOMOLOGATION PROJECT MANAGEMENT 32.3 NORTH
AMERICA 32.4 WESTERN EUROPE: R&TTE DIRECTIVE 32.5 REST OF THE WORLD 32.6
PRODUCT COLLATERAL 32.7 THE FUTURE: POSITIVE REGULATORY TRENDS
PROTECTING THE INNOCENT: THE INFORMATION SECURITY AND PRIVACY BATTLE
33.1 RECENT HISTORY OF PRIVACY REGULATIONS IN THE UNITED STATES 33.2
PERSONAL DATA PRIVACY PROTECTION IN EUROPE 33.3 CRITICAL ROLE OF
ACCOUNTABILITY IN INFORMATION SECURITY 439 441 441 442 443 443 444 448
448 451 451 453 454 CONTENTS XIX 33.4 FOR FURTHER
CONSIDERATION*INDIVIDUAL RECOGNITION TECHNOLOGY CHAPTER 34 SHIPPERS
COMPLIANCE IN FREIGHT TRANSPORTATION AND LOGISTICS 36.1 INTRODUCTION:
THE ROLE OF TRANSPARENCY FOR GOOD GOVERNANCE 36.2 RIGHT OF ACCESS TO
PUBLIC SECTOR INFORMATION 36.3 CHAPTER 37 RETAIL 37.1 37.2 37.3 37.4
37.5 37.6 456 457 CHAPTER 35 CHAPTER 36 34.1 34.2 34.3 34.4 34.5 34.6
34.7 34.8 INTRODUCTION KEY REGULATORY BODIES IMPORT REQUIREMENTS EXPORT
REQUIREMENTS HAZARDOUS MATERIALS OTHER GENERALLY ACCEPTED PROTOCOLS AND
STANDARDS THE INCREASING IMPORTANCE OF CONFORMANCE TO CUSTOMER STANDARDS
CONCLUSION PHARMACEUTICAL 35.1 35.2 35.3 35.4 35.5 INTERNATIONAL CANADA
EUROPE ASIA SUMMARY PUBLIC SECTOR TRANSPARENCY*HOW IS IT REGULATED IN
EUROPE? 457 458 459 461 470 470 471 473 475 481 481 481 482 483 485 485
IN EUROPE CONCLUSIONS INTRODUCTION COMPLIANCE IN THE RETAIL INDUSTRY
CONSUMER SAFETY ENVIRONMENT: RECYCLING DATA AND PAYMENT TRANSACTIONS
LOOKING AHEAD 486 491 493 493 494 496 500 502 503 XX CONTENTS CHAPTER 38
SUPPLY CHAIN COMPLIANCE 38.1 INTRODUCTION 38.2 SEPARATION OF DUTY 38.3
SELECTION OF SUPPLIERS 38.4 RISK AND BUSINESS CONTINUITY MANAGEMENT 38.5
PAYMENTS 38.6 ITEM AND SUPPLIER SETUP 38.7 CONTRACTS AND PURCHASE ORDERS
38.8 TRACKING AND REPORTING PURCHASE OBLIGATIONS 38.9 ASSURANCE OF
SUPPLY 38.10 SUPPLY CHAIN PLANNING AND SCHEDULING 38.11 INVENTORY
MANAGEMENT 38.12-PHYSICAL ASSET PROTECTION, INTELLECTUAL PROPERTY, AND
CONFIDENTIALITY 38.13 LOGISTICS, TAX, AND TRADE 38.14 ANTICOMPETITIVE
BEHAVIOR 38.15 QUALITY REQUIREMENTS FOR THE BUSINESS MANAGEMENT SYSTEM
38.16 SUPPLY CHAIN ENVIRONMENTAL AND SOCIAL RESPONSIBILITY MANAGEMENT
38.17 RECORD KEEPING 38.18 TRAINING 507 507 508 509 510 510 511 512 513
514 515 515 518 519 521 521 523 527 527 CHAPTER 39 TELECOMMUNICATIONS
CHAPTER 40 39.1 LICENSES 39.2 REGULATED PRICING AND TARIFFS 39.3 HEALTH
AND SAFETY 39.4 PRIVACY AND SECURITY OF CUSTOMER INFORMATION 39.5
CONTENT CARRIERS COMPLIANCE IN FREIGHT TRANSPORTATION AND LOGISTICS 40.1
INTRODUCTION 40.2 KEY REGULATORY BODIES 40.3 COMPLIANCE ISSUES FOR
TRUCKING COMPANIES 40.4 COMPLIANCE ISSUES FOR RAILROADS 531 531 532 533
534 535 537 537 538 538 541 CONTENTS XXI 40.5 COMPLIANCE ISSUES FOR
MARINE TRANSPORTATION COMPANIES 40.6 COMPLIANCE ISSUES FOR AIR CARGO
CARRIERS 40.7 CONCLUSION PART 7 FINANCIAL SERVICES GOVERNANCE CHAPTER 41
CHAPTER 42 CHAPTER 43 FINANCIAL SERVICES REGULATION AND CORPORATE
GOVERNANCE 41.1 THE HISTORY OF FINANCIAL SERVICES REGULATION 41.2
INTERNATIONAL REGULATION 41.3 WHAT IS THE POINT OF REGULATORY CAPITAL?
41.4 HOW MUCH REGULATORY CAPITAL IS REQUIRED? 41.5 OTHER FINANCIAL
REGULATION 41.6 MONEY LAUNDERING DETERRENCE 41.7 BANKING AND THE
ENVIRONMENT 41.8 THE FUTURE OF BANKING REGULATION INSURANCE INDUSTRY AND
SOLVENCY II 42.1 INTRODUCTION 42.2 VALUING INSURANCE LIABILITIES 42.3
SOLVENCY CAPITAL AND MINIMUM CAPITAL REQUIREMENTS 42.4 OPERATIONAL RISK
MANAGEMENT 42.5 ISSUES FACING INSURERS IN IMPROVING OPERATIONAL RISK
42.6 ISSUES FACING INSURERS IN IMPROVING DATA INTEGRITY AND RETENTION
42.7 ISSUES FACING INSURERS MEETING IFRS AND SOLVENCY II 42.8 THE
LAMFALUSSY PROCESS IN DEPLOYING SOLVENCY II 42.9 CONCLUSION ISLAMIC
FINANCE 43.1 INTRODUCTION 43.2 SHARIAH BUSINESS RULES 545 547 549 551
553 553 554 554 556 556 557 558 559 561 561 568 569 569 570 571 571 572
574 577 577 579 XXII CONTENTS 43.3 USURY (RIBA) AND INTEREST 580 43.4
ISLAMIC FINANCE 582 43.5 JORDAN ISLAMIC BANK FOR FINANCE AND INVESTMENT
588 43.6 CONCLUSIONS 595 PART 8 REGIONAL AND NATIONAL GUIDANCE CHAPTER
44 CORPORATE GOVERNANCE AND RISK MANAGEMENT IN AFRICA 44.1 INTRODUCTION
44.2 PURPOSE OF CORPORATE GOVERNANCE 44.3 ROLE OF THE BOARD 44.4 RISK
MANAGEMENT 44.5 REPORTING AND DISCLOSURE 44.6 CONCLUSION CHAPTER 45
EUROPEAN UNION*REGIONAL GUIDANCE 599 601 601 602 606 607 609 610 613
CHAPTER 46 45.1 INTRODUCTION 613 45.2 THE ROLE OF THE SINGLE MARKET 614
45.3 DIVIDE AND CONFLICT* RETAIL AND WHOLESALE 616 45.4 LONDON VERSUS
BRUSSELS 617 45.5 THE VESTED INTERESTS 618 45.6 INTERNATIONAL REGULATORY
COMPETITION 619 45.7 ONE WORD*REGULATION, REGULATION, REGULATION 620
45.8 THE FUTURE OF REGULATION 622 45.9 A NEW APPROACH 623 CORPORATE
GOVERNANCE IN MAJOR ISLAMIC NATIONS 627 46.1 INTRODUCTION 627 46.2
ISLAMIC FINANCIAL INSTITUTIONS DRIVE IMPROVED CORPORATE GOVERNANCE 629
46.3 HARMONIZING WESTERN AND ISLAMIC GOVERNANCE 630 46.4 CORPORATE
GOVERNANCE IN LARGER MUSLIM NATIONS 631 46.5 THE RELATIONSHIP BETWEEN
GOVERNANCE AND FREEDOM, LITERACY, AND WEALTH 634 CONTENTS XXIII 46.6 THE
RELATIONSHIP BETWEEN GOVERNANCE AND PER CAPITA GDP GROWTH 46.7 THE
RELATIONSHIP BETWEEN GOVERNANCE AND TRADE 46.8 CONCLUSION CHAPTER 47
GLOBAL COMPLIANCE PROGRAMS IN LATIN AMERICA: MAJOR CHALLENGES AND
LESSONS LEARNED 47.1 INTRODUCTION 47.2 POLITICAL AND BUSINESS CLIMATE
47.3 APPLICATION OF U.S. LAWS IN LATIN AMERICA 47.4 INTERNATIONAL
INITIATIVES 47.5 LESSONS LEARNED FROM CASE STUDIES CHAPTER 48 SOUTHEAST
ASIA CORPORATE GOVERNANCE 48.1 BACKGROUND 48.2 ASSESSMENT OF THE ASIA
CORPORATE GOVERNANCE REGULATORY AND COMPLIANCE PROGRAM 48.3 CORPORATE
GOVERNANCE PERFORMANCE AND COMPLIANCE IN ASIA 48.4 LESSONS LEARNED*BEST
PRACTICES 48.5 CONCLUSION CHAPTER 49 AUSTRALIAN CORPORATE GOVERNANCE:
THE ASX PRINCIPLES 49.1 AUSTRALIAN MODEL OF CORPORATE GOVERNANCE 49.2
WORLD BANK CORPORATE GOVERNANCE RATINGS 49.3 THE ASX 10 PRINCIPLES
CHAPTER 50 CORPORATE GOVERNANCE: INDONESIA 50.1 BACKGROUND 50.2
CORPORATE GOVERNANCE PRACTICES 50.3 CURRENT ENVIRONMENT AND FUTURE
TRENDS 50.4 CONCLUSION 50.5 REGULATIONS 638 638 642 645 645 646 650 654
656 661 661 664 674 678 683 685 685 687 688 711 711 715 717 727 728 XXIV
CONTENTS CHAPTER 51 CHAPTER 52 COMPLIANCE: BRAZIL 51.1 51.2 51.3 51.4
51.5 51.6 51.7 51.8 INTRODUCTION BUSINESS OWNERSHIP STRUCTURE AND PUBLIC
ACCOUNTABILITY LEGAL ENVIRONMENT ACCOUNTING/FINANCE ENVIRONMENT AUDITING
ENVIRONMENT CORPORATE GOVERNANCE IN BRAZIL SHORTFALLS IN THE LEGAL
ENVIRONMENT COMPLIANCE AND ITS DEPENDENCE ON THE FUTURE OF ACCOUNTING
STANDARD SETTING IN BRAZIL CANADIAN SOX (BILL 198) 52.1 52.2 52.3 52.4
52.5 BACKGROUND WHAT IS REQUIRED? COCO CONTROL MODEL COMPARISON OF COCO
TO COSO CONCLUSION 731 731 733 734 737 739 739 740 741 743 743 746 746
751 753 CHAPTER 53 CORPORATE GOVERNANCE: CHINA 53.1 INTRODUCTION 53.2
WORLD BANK RATINGS FOR SIX ELEMENTS OF GOVERNANCE 53.3 TRANSITION FROM
STATE-OWNED ENTERPRISES (SOES) TO CORPORATIONS 53.4 THE CORPORATE LAW OF
1993-2006 53.5 SUGGESTED IMPROVEMENTS IN THE CORPORATE LAW 53.6 CHINA S
SHANGHAI AND SHENZHEN STOCK MARKETS CORPORATE GOVERNANCE: FRANCE CHAPTER
54 54.1 INTRODUCTION 54.2 CURRENT STATE OF CORPORATE GOVERNANCE 54.3
MEDEF AND AFEP CONSOLIDATED CODE 54.4 LOI DE SECURITE FINANCIERE (LSF)
INTRODUCTION 54.5 LSF AND AMF PUBLICATION REQUIREMENTS SUMMARY 755 755
758 760 763 764 766 769 769 770 773 776 777 CONTENTS XXV 54.6 INTERNAL
CONTROLS*AFEP AND MEDEF RECOMMENDATIONS 777 54.7 WHISTLE-BLOWER VERSUS
PRIVACY PROTECTION 778 54.8 CONCLUSION 779 CHAPTER 55 GLOBAL COMPLIANCE:
GERMANY 781 55.1 REGULATORY COMPLIANCE OVERVIEW 781 55.2 CASE STUDY:
TRANSPARENCY OF EXECUTIVE COMPENSATION IN GERMANY 790 55.3 CONCLUSION
792 CHAPTER 56 CHAPTER 57 CHAPTER 58 THE CURRENT AND FUTURE STATES OF
CORPORATE GOVERNANCE CULTURE AND REGULATION IN INDIA 797 56.1 CLAUSE 49
56.2 THE PUBLIC SECTOR 56.3 WHAT THE FUTURE HOLDS 800 802 806 INDIAN
CORPORATE GOVERNANCE: COMPLIANCE VERSUS VALUE ADDITION 809 57.1
BACKGROUND 809 57.2 COMPANIES ACT OF 1956 811 57.3 MINISTRY OF COMPANY
AFFAIRS 811 57.4 SECURITIES AND CONTRACTS (REGULATION) ACT OF 1956 811
57.5 SECURITIES AND EXCHANGE BOARD OF INDIA (SEBI) ACT OF 1992 811 57.6
DEPOSITORIES ACT OF 1996 812 57.7 ACCOUNTING STANDARDS 812 57.8 LISTING
AGREEMENT OF THE SEBI 2000 812 57.9 GENESIS OF CLAUSE 49 813 57.10
MANDATORY REQUIREMENTS 813 CORPORATE GOVERNANCE: AN OVERVIEW ON THE
ITALIAN CASE 819 58.1 INTRODUCTION 819 58.2 THE INSTITUTIONAL POINT OF
VIEW 821 XXVI CONTENTS CHAPTER 59 58.3 THE MANAGERIAL POINT OF VIEW 58.4
CONCLUSION THE GUIDE TO GLOBAL COMPLIANCE: THE NATIONAL CHAPTER*JAPAN
823 825 827 CHAPTER 60 59.1 INTRODUCTION 827 59.2 CURRENT STATE
REGULATORY COMPLIANCE OVERVIEW 828 59.3 COMPLIANCE TRENDS: CHALLENGES
AND OPPORTUNITIES 833 59.4 THE MARKET AND HUMAN BENEFITS OF GETTING
THERE SOONER RATHER THAN LATER 836 59.5 CASE STUDIES 837 59.6 CONCLUSION
838 COMPLIANCE IN MEXICO: TRENDS, BEST PRACTICES, AND CHALLENGES 839
60.1 INTRODUCTION 839 60.2 POLITICAL AND ECONOMIC ENVIRONMENT 840 60.3
INTERNATIONAL INITIATIVES AGAINST CORRUPTION 842 60.4 APPLICABLE U.S.
LAWS AND REGULATIONS 843 60.5 MEXICAN BEST PRACTICES AND LAWS 844 60.6
ANTI-MONEY LAUNDERING COMPLIANCE 849 60.7 CONCLUDING REMARKS 854
CORPORATE GOVERNANCE IN RUSSIA 855 61.1 INTRODUCTION 855 61.2 SOVEREIGN
DEMOCRACY 857 61.3 STATE-OWNED ENTERPRISES 857 61.4 WORLD BANK
GOVERNANCE METRICS 858 61.5 CURRENT STATE OF CORPORATE GOVERNANCE 859
61.6 EFFORTS TO IMPROVE CORPORATE GOVERNANCE 863 61.7 CONCLUSION: THE
BUSINESS CASE FOR IMPROVED CORPORATE GOVERNANCE 865 CHAPTER 62 CORPORATE
GOVERNANCE: SOUTH KOREA 867 62.1 INTRODUCTION 867 62.2 TRADITIONAL
FRAMEWORK OF CORPORATE GOVERNANCE IN SOUTH KOREA 868 CHAPTER 61 CHAPTER
63 62.3 62.4 62.5 62.6 CONTENTS CORPORATE GOVERNANCE REFORM IN SOUTH
KOREA: REFORMING OWNERSHIP STRUCTURE TRANSPARENCY AND BOARD STRUCTURE
EMPIRICAL EVIDENCE RELATING TO CORPORATE GOVERNANCE REFORM IN SOUTH
KOREA CONCLUDING COMMENTS CORPORATE GOVERNANCE: SPAIN 63.1 63.2 63.3
63.4 63:5 63.6 63.7 63.8 INTRODUCTION CURRENT STATE OF CORPORATE
GOVERNANCE THE ALDAMA REPORT, TRANSPARENCY ACT, AND CNMV REGULATIONS
BOARD OF DIRECTORS AND BOARD COMMITTEES AUDIT REGULATIONS CORPORATE
GOVERNANCE DISCLOSURE THE BANKING SECTOR CONCLUSION XXVII 869 870 871
872 875 875 876 879 880 881 882 882 883 CHAPTER 64 CORPORATE GOVERNANCE:
UNITED KINGDOM 885 64.1 CURRENT STATE REGULATORY COMPLIANCE OVERVIEW 885
64.2 COMPLIANCE TRENDS: CHALLENGES AND OPPORTUNITIES 893 64.3 THE MARKET
AND HUMAN BENEFITS OF GETTING THERE SOONER RATHER THAN LATER 894 64.4
CONCLUSION 895 CHAPTER 65 UNITED KINGDOM S COMBINED CODE 897 65.1
INTRODUCTION 897 65.2 BOARD OF DIRECTORS 898 65.3 CHAIRPERSON AND CHIEF
EXECUTIVE 899 65.4 BOARD BALANCE AND INDEPENDENCE 899 65.5 APPOINTMENTS
TO THE BOARD 901 65.6 INFORMATION AND PROFESSIONAL DEVELOPMENT 902 65.7
PERFORMANCE EVALUATION 903 65.8 REELECTION 903 65.9 FINANCIAL REPORTING
904 65.10 AUDIT COMMITTEE AND AUDITORS 905 65.11 SUMMARY 906 XXVIII
CONTENTS CHAPTER 66 CORPORATE GOVERNANCE: UNITED STATES 907 66.1 THE
U.S. CORPORATE GOVERNANCE MODEL 907 66.2 U.S. REGULATORY AGENCIES AND
REGULATIONS OF INTEREST 909 66.3 WORLD BANK RATINGS FOR SIX ELEMENTS OF
GOVERNANCE 917 66.4 COMPETITIVENESS OF U.S. MARKETS 919 66.5 HIGHER U.S.
UNDERWRITING FEES DRIVE UP IPO COSTS 922 66.6 IMPROVED GOVERNANCE DOES
NOT TRANSLATE INTO HIGHER GROWTH RATES 923 66.7 INVESTOR SURVEYS
INDICATE DISSATISFACTION WITH U.S. CORPORATE GOVERNANCE 923 66.8
EXECUTIVE COMPENSATION 924 66.9 SUGGESTIONS TO IMPROVE BOARD OF DIRECTOR
GOVERNANCE 925 66.10 CONCLUSION 942 CHAPTER 67 SARBANES-OXLEY ACT 945
67.1 INTRODUCTION 945 67.2 KEY PRINCIPLES OF SOX 946 67.3 PRINCIPLES-AND
RULES-BASED LEGISLATION 947 67.4 SOX COMPLIANCE 948 67.5 GENERAL
COMPLIANCE REQUIREMENTS 949 67.6 BENEFITS OF COMPLIANCE 950 67.7
CONSEQUENCES OF NONCOMPLIANCE 952 67.8 VOLUNTARY VERSUS MANDATORY
COMPLIANCE 953 67.9 CORPORATE PERCEPTIONS OF SOX 953 67.10 CONCLUSION
954 67.11 SUMMARY 954 INDEX 957 CONTENTS XXIX URL CONTENTS SUPPLEMENTAL
MATERIAL FOR THE HANDBOOK CAN BE ACCESSED ONLINE AT
WWW.WILEY.COM/GO/GRCHANDBOOK CHAPTER 68 MEASURING THE EFFECTIVENESS AND
PERFORMANCE OF YOUR GOVERNANCE, OPERATIONAL RISK, AND COMPLIANCE
PROGRAMS 1 68.1 TAKING A STEP BACK 68.2 PROGRAM EFFECTIVENESS 68.3
BEYOND EFFECTIVENESS 68.4 TOTAL PROGRAM PERFORMANCE 68.5 PERFORMANCE
MEASUREMENT BENEFITS 68.6 MEASUREMENT PRESENTS CHALLENGES 68.7 MEASURING
PROGRAM PERFORMANCE CHAPTER 69 69.1 69.2 69.3 2 5 7 7 8 9 11 ACCOUNTING,
BUDGETING, AND REPORTING* HOW IS THE REGULATORY FRAMEWORK CHANGING IN
THE PUBLIC SECTOR? 32 32 INTRODUCTION: ACCRUAL AND CASH BASED*WHAT DOES
IT MEAN? PUBLIC SECTOR MIGRATION TO ACCRUAL ACCOUNTING: PROS AND CONS 33
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS 35 69.4 ADOPTION OF
ACCRUAL ACCOUNTING IN EUROPE 36 69.5 CONCLUSIONS 49 69.6 APPENDIX 50
CHAPTER 70 INTRODUCTION TO CHINA S BANKING SECTOR 55 70.1 INTRODUCTION
55 70.2 CHINA S BANKING REGULATORY ENVIRONMENT 56 703 FITCH S EVALUATION
OF CHINESE BANKS 57 70.4 CHINA S BANKING REGULATORY AGENCIES 58 XXX
CONTENTS 70.5 THE PEOPLE S BANK OF CHINA (PBC) 59 70.6 CHINA BANKING
REGULATORY COMMISSION (CBRC) 59 70.7 CHINA SECURITIES REGULATORY
COMMISSION (CSRC) 61 70.8 CHINA S ADOPTION OF BASEL II 62 CHAPTER 71
CHAPTER 72 CHAPTER 73 THE KEY TO MALAYSIAN FINANCIAL INSTITUTIONS
COMPLIANCE AND ECONOMIC CRIME REQUIREMENTS 71.1 71.2 71.3 71.4 71.5 71.6
.71.7 71.8 71.9 71.1 71.1 71.1 71.1 BACKGROUND CUSTOMER DUE DILIGENCE
FOR INDIVIDUAL CUSTOMERS CORPORATE CUSTOMERS CLUBS, SOCIETIES, AND
CHARITIES LEGAL ARRANGEMENT BENEFICIAL OWNERSHIP AND CONTROL RELIANCE ON
INTERMEDIARIES FOR CDD NON-FACE-TO-FACE CUSTOMERS POLITICALLY EXPOSED
PERSON 0 HIGHER-RISK CUSTOMERS 1 EXISTING CUSTOMERS 2 RECORD KEEPING 3
COMBATING TERRORISM CORPORATE GOVERNANCE AND RISK MANAGEMENT IN THE
SOUTH AFRICAN BANKING INDUSTRY 72.1 72.2 72.3 72.4 72.5 72.6 72.7 MEN
THE INTRODUCTION CORPORATE GOVERNANCE OPERATIONAL RISK KING COMMITTEE ON
CORPORATE GOVERNANCE CAPITAL CHARGE FOR OPERATIONAL RISK FINANCIAL
SECTOR CHARTER CONCLUSION I BEHAVING BADLY IN BANKING: REVEALING
IRRELEVANCE OF BEST PRACTICES IN CORPORATE GOVERNANCE 73.1 INTRODUCTION
65 65 67 68 68 68 68 68 69 69 69 70 70 70 71 71 72 74 75 77 79 80 82 82
CONTENTS XXXI 73.2 BACKGROUND TO THE PROBLEMS 84 73.3 EMERGING PROBLEMS
87 73.4 RENEWAL INTRODUCED BY TWO WHISTLE-BLOWERS 89 73.5 WHY BEST
PRACTICES CANNOT PREVENT PROBLEMS 92
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GOVERNANCE, RISK, AND COMPLIANCE HANDBOOK TECHNOLOGY, FINANCE,
ENVIRONMENTAL, AND INTERNATIONAL GUIDANCE AND BEST PRACTICES EDITED BY
ANTHONY TARANTINO, PHD WILEY JOHN WILEY & SONS, INC. CONTENTS PREFACE
ACKNOWLEDGMENTS ABOUT THE CONTRIBUTORS CHAPTER 1 INTRODUCTION XXXIII
XXXV XXXVII 1 1.1 ACT LOCALLY, IMPACT GLOBALLY 1 1.2 GOVERNANCE 2 1.3
RISK 15 1.4 - COMPLIANCE AND INTERNAL CONTROLS 21 1.5 GRC AND
GLOBALIZATION 25 1.6 GROWTH OF GLOBAL TRADE 30 1.7 SIMPLE SUGGESTIONS TO
IMPROVE GOVERNANCE, RISK MANAGEMENT, AND COMPLIANCE (GRC) 30 1.8 WHY
READ THIS BOOK: THE CASE FOR GOOD GRC 35 1.9 ORGANIZATION OF THE
HANDBOOK 36 PART 1 CORPORATE GOVERNANCE CHAPTER 2 A RISK-BASED APPROACH
TO ASSESS INTERNAL CONTROL OVER FINANCIAL REPORTING (ICFR) 2.1 A
RISK-BASED APPROACH TO ASSESSING ICFR 2.2 DETERMINE KEY STAKEHOLDERS 2.3
ESTABLISH THE RISK MANAGEMENT CONTEXT 2.4 RISK RATING AND RISK
IDENTIFICATION 2.5 ANALYZE AND EVALUATE RISKS 2.6 TREAT/MITIGATE RISKS
2.7 IDENTIFY, ASSESS, AND REPORT ON RESIDUAL RISK STATUS 2.8 CONCLUDING
REMARKS CHAPTER 3 COSO*IS IT FIT FOR PURPOSE? 3.1 THE ROOTS OF COSO 39
41 42 42 44 47 51 52 62 64 65 66 IX X CONTENTS 3.2 COSO THE COMMITTEE
AND COSO THE 1992 INTEGRATED CONTROL FRAMEWORK: HAVE THEY STOOD THE TEST
OF TIME? 69 3.3 ACTUAL MARKET ACCEPTANCE OF THE COSO 1992 FRAMEWORK
PRIOR TO SOX 70 3.4 EXPECTATIONS OF COSO ESCALATE OVERNIGHT 71 3.5 IS
COSO 1992 FREE FROM BIAS? 72 3.6 DOES COSO 1992 PERMIT CONSISTENT
QUANTITATIVE/QUALITATIVE MEASUREMENT? 73 3.7 IS COSO 1992 SUFFICIENTLY
COMPLETE SO THAT RELEVANT FACTORS ARE NOT OMITTED? 73 3.8 IS COSO 1992
RELEVANT TO AN ANALYSIS OF CHAPTER 4 CHAPTER 5 CHAPTER 6 CHAPTER 7 3.9
TIME 4.1 4.2 THE 5.1 5.2 5.3 5.4 5.5 5.6 CONTROLS OVER FINANCIAL
REPORTING? COSO: LOOKING FORWARD ; TO RETHINK THE CORPORATE TAX Q&A WITH
MIHIR DESAI ABOUT FACULTY IN THIS ARTICLE ROLE OF INTERNAL AUDIT
INTRODUCTION INTERNAL AUDITORS' ROLE THROUGHOUT HISTORY THE ROLE
TRANSFORMED BEYOND ASSURANCE: ADVISORY SERVICES ACHIEVING THE GREATEST
IMPACT THE BRIGHT OUTLOOK OF INTERNAL AUDITING OUTSOURCED PROCESSES:
RISK AND RESOLUTION 6.1 6.2 6.3 6.4 6.5 6.6 THE 7.1 A MATTER OF RISK A
MATTER OF RESPONSIBILITY OUTSOURCED RISK MANAGEMENT SAS 70 CRITICISMS
SAS 70 ALTERNATIVES SUMMARY LAST MILE OF FINANCE THE LAST MILE OF
FINANCE 74 75 77 11 81 83 83 83 86 87 89 92 95 95 96 97 99 100 100 103
103 CONTENTS XI 7.2 REGAINING CONTROL 7.3 WHERE EVERYTHING COMES
TOGETHER 7.4 THE PATH TO AN OPTIMUM CLOSE 7.5 A RETURN TO GOOD FINANCE
CHAPTER 8 U.S. STOCK OPTION BACKDATING SCANDALS 8.1 INTRODUCTION 8.2 THE
PROS AND CONS OF STOCK OPTIONS 8.3 THE AMERICAN SCANDALS 8.4 WHY STOCK
OPTIONS SHOULD BE AVOIDED 8.5 SUGGESTIONS IN MANAGING OPTIONS FOR THOSE
WHO MUST RETAIN THEM 8.6 HOW THE UNITED STATES GOT INTO SUCH A MESS
CHAPTER 9 FRAUD AND CORRUPTION 9.1 WHAT ARE FRAUD AND CORRUPTION?
HISTORICAL BACKGROUND FROM ETHICS 9.2 CONSEQUENCES OF FRAUD AND
CORRUPTION FOR AN INDIVIDUAL, BUSINESS, AND COMMUNITY 9.3
PRINCIPAL-AGENT PROBLEM WITH PRACTICES AND PROCEDURES FOR MANAGING FRAUD
AND CORRUPTION 9.4 BEST PRACTICE GUIDELINES FOR DETECTION METHODS,
INCLUDING CHECKING OF BACKGROUND AND REFERENCES 9.5 DATA MINING FOR
DETECTION OF FRAUD AND CORRUPTION 9.6 CORPORATE GOVERNANCE, COMPLIANCE
ISSUES, AND-KNOWING YOUR EMPLOYEES AND CLIENTS 9.7 ENFORCEMENT,
INCENTIVE SCHEMES, AND MARKET SOLUTIONS PREVENTING FRAUD AND CORRUPTION
104 105 107 109 111 111 113 113 116 116 118 121 121 123 125 126 126 127
130 CHAPTER 10 WHY FIGHTING CORRUPTION REMAINS A LOSING BATTLE 133 10.1
INTRODUCTION: THE FIGHT AGAINST CORRUPTION REQUIRES A DEEPER
UNDERSTANDING OF THE UNDERLYING MALAISE 133 XII CONTENTS 10.2 CORRUPTION
AND GOVERNANCE: FUNDAMENTAL CONCEPTS AND CONCERNS 134 10.3 WHAT DRIVES
CORRUPTION? 136 10.4 CONCLUSIONS: DON'T USE THE "C" WORD 145 PART 2 IT
GOVERNANCE CHAPTER 11 IT GOVERNANCE OVERVIEW 11.1 GOVERNANCE BACKGROUND
11.2 INFORMATION ECONOMY, INTELLECTUAL CAPITAL 11.3 COMPETITIVENESS 11.4
IT SERVICE DELIVERY 11.5 GOVERNANCE CONVERGENCE 11.6 STRATEGIC AND
OPERATIONAL RISK MANAGEMENT 11.7 REGULATORY COMPLIANCE 11.8 INFORMATION
RISK 11.9 STRATEGIC SYSTEM DEPLOYMENT AND PROJECT GOVERNANCE 11.10 IT
GOVERNANCE FRAMEWORKS AND TOOLS 11.11 FRAMEWORKS 11.12 AS 8015-2005 153
155 155 157 158 158 159 160 161 162 162 163 164 164 11.13 IT
GOVERNANCE*THE IMPLEMENTATION CHALLENGE 165 11.14 BENEFITS OF AN IT
GOVERNANCE FRAMEWORK 165 CHAPTER 12 CHAPTER 13 ISO: 12.1 12.2 12.3 12.4
7001 AND ISO 17799 ISO 27001 AND ISO 17799*THE INFORMATION SECURITY
STANDARDS ISO 1 7799 VERSUS ISO 27001 CONCLUSION ESSENTIAL FURTHER
READING COBLT 13.1 13.2 13.3 13.4 BACKGROUND HISTORY COBLT CUBE LINKING
BUSINESS GOALS TO IT GOALS 169 169 172 178 179 181 181 182 184 187
CONTENTS XIII 13.5 HOW WILL COBLT 4.X IMPACT/BENEFIT USERS? 188 13.6
CONCLUSION 188 PART 3 OPERATIONAL RISK CHAPTER 14 OPERATIONAL RISK
MANAGEMENT (ORM) BEST PRACTICES INTRODUCTION DEFINING OPERATIONAL RISK
14.1 14.2 14.3 TONE AT THE TOP AND CORPORATE CULTURE 14.4 DOCUMENTATION
14.5 POLICIES AND PROCEDURES 14.6 INDEPENDENT AUDIT 14.7 MANAGEMENT
OVERSIGHT CHAPTER 15 THE USE OF SIX SIGMA IN OPERATIONAL RISK AND
REGULATORY COMPLIANCE: REDUCTION IN VARIABILITY 15.1 WHAT IS SIX SIGMA?
15.2 THE SIX SIGMA METHODOLOGY 15.3 THE HARD TOOLS OF SIX SIGMA 15.4 THE
SOFT TOOLS OF SIX SIGMA 15.5 CONCLUSION CHAPTER 16 OPERATIONAL RISK
MANAGEMENT USING QUANTITATIVE METHODS 16.1 INTRODUCTION 16.2 DEFINING
OPERATIONAL RISK 16.3 DEFINING QUANTITATIVE ANALYSIS (QUANTITATIVE
METHODS) 16.4 ADVANTAGES AND DISADVANTAGES OF USING QUANTITATIVE METHODS
16.5 OPERATIONAL RISK ASSESSMENT AND MANAGEMENT*ESSENTIAL COMPONENTS
16.6 QUANTIFY OPERATIONAL RISK 16.7 MONITOR AND CONTROL OPERATIONAL RISK
16.8 CHANGE MANAGEMENT 191 193 193 195 195 196 196 196 197 199 200 201
206 211 212 213 213 215 216 217 217 226 229 229 XIV CONTENTS CHAPTER 17
OPERATIONAL RISK MANAGEMENT IN FINANCIAL SERVICES 233 17.1 INTRODUCTION
234 17.2 APPROACHES TO OPERATIONAL RISK MANAGEMENT 238 17.3 BANKING
DOCUMENTATION 239 17.4 OPERATIONAL RISK TOOLS OVERVIEW 240 17.5 U.S.
NPR: AMA APPROACHES FOR OPERATIONAL RISK 243 PART 4 TECHNOLOGY AND TOOLS
CHAPTER 18 WHAT TO LOOK FOR IN ENTERPRISE CONTENT MANAGEMENT FOR
COMPLIANCE 18.1 INTRODUCTION 18.2 FINANCIAL COMPLIANCE PROCESS 18.3
STANDARD REQUIREMENTS 18.4 ADVANCED REQUIREMENTS 18.5 NEXT GENERATION
ECM SYSTEMS 18.6 CONCLUSION 257 259 259 260 261 262 264 265 CHAPTER 19
ENTERPRISE SEARCH AND AUTOMATED TESTING 267 19.1 CURRENT STATE OVERVIEW
267 19.2 CHALLENGES IN APPLYING BEST PRACTICES 273 19.3 CASE STUDY:
GLOBAL OIL AND GAS EXPLORATION CORPORATION 274 CHAPTER 20 WHAT TO LOOK
FOR IN AUDIT OPERATIONS APPLICATIONS 20.1 20.2 20.3 20.4 20.5 20.6 AUDIT
PROCESS AUDIT OPERATIONS MATURITY MODEL BUSINESS PAIN POINTS (LEVEL 1:
INITIAL) VALUE PROPOSITION OF AUDIT OPERATIONS APPLICATIONS AUDIT
OPERATIONS APPLICATIONS STANDARD FUNCTIONALITIES (LEVELS 2 AND 3:
DEFINED) 277 277 279 280 281 283 283 CONTENTS XV 20.7 ADVANCED
FUNCTIONALITIES (LEVEL 4: MANAGED) 286 20.8 NEXT GENERATION OFFERINGS
(LEVEL 5: OPTIMIZING) 288 20.9 CONCLUSION 291 CHAPTER 21 CHAPTER 22
CHAPTER 23 AUTOMATION OF SEGREGATION OF DUTIES 21.1 21.2 21.3 21.4 21.5
21.6 21.7 21.8 21.9 21.1 21.1 21.1 INTRODUCTION DEFINING SEGREGATION OF
DUTIES LOOKING TOWARD AUTOMATION AUTOMATING SEGREGATION OF DUTIES
SEGREGATION OF DUTIES CONSIDERATION CHECKLIST TYPES OF AUTOMATION TOOLS
SOD VIOLATION REPORTING CAPABILITIES SOD SIMULATION CAPABILITIES
PREVENTIVE CONTROLS 0 SOD RISK LIBRARIES 1 IMPLEMENTING A SOD AUTOMATION
TOOL 2 POSTIMPLEMENTATION SUPPORT INTERNAL CONTROLS BEST PRACTICES 22.1
22.2 22.3 22.4 22.5 22.6 22.7 22.8 OVERVIEW COSO II AUTOMATION OF
CONTROLS TYPES OF AUTOMATED CONTROLS PRIMARY FINANCIAL CONTROL
CONSIDERATIONS COMBINING COMPLIANCE AND OPERATIONAL REQUIREMENTS TO
ACHIEVE AN ROI ON COMPLIANCE EXPENDITURE FURTHER CONSIDERATIONS
CONCLUSION IT CONTROLS AUTOMATION AND DATABASE 293 293 294 294 295 295
297 297 297 297 298 298 299 301 302 305 307 309 313 318 321 322
MANAGEMENT: DEFENDING AGAINST THE INSIDER THREAT 325 23.1 THE NEW
INTERNAL CONTROLS ENVIRONMENT: IT DEPARTMENTS FACE A SEA CHANGE 326 23.2
A LAYMAN'S GUIDE TO THE ROLE OF RELATIONAL DATABASE MANAGEMENT SYSTEMS
IN AN ENTERPRISE 328 XVI CONTENTS CHAPTER 24 CHAPTER 25 23.3 A LAYMAN'S
GUIDE TO THE ROLE OF THE DATABASE ADMINISTRATOR IN AN ENTERPRISE 329
23.4 HOW INTERNAL AUDITORS TEST DATABASE MANAGEMENT OPERATIONS 330 23.5
A FRAMEWORK FOR FORMULATING AN IT CONTROLS AUTOMATION STRATEGY 332 23.6
HOW TO IMPLEMENT EFFECTIVE PREVENTIVE CONTROLS FOR RDBMS ' 333 23.7 HOW
TO IMPLEMENT EFFECTIVE DETECTIVE CONTROLS FOR RDBMS 336 23.8 OUTSOURCED
IT PROCESSES: THE PROMISE AND THE PITFALLS 338 23.9 THE COMPELLING
BUSINESS CASE FOR AUTOMATED INFRASTRUCTURE CONTROLS 340 PLM
TECHNOLOGIES: ROLE AND VALUE IN SUPPORTING PRODUCT COMPLIANCE 343 24.1
INTRODUCTION 343 24.2 PLM*WHAT IT IS, AND WHAT IT ISN'T 344 24.3 THE
PRODUCT 345 24.4 THE REQUIREMENTS 345 24.5 THE PROCESSES 346 24.6
COMPLIANCE ASSURANCE SYSTEM 347 24.7 VALUE OF AUTOMATION AND SYSTEM
CONTROL 348 24.8 REFERENCE ARCHITECTURE 349 24.9 CONCLUSIONS 351 HOW
XBRL WILL DRAMATICALLY IMPROVE REPORTING AND CONTROL PROCESSES 353 25.1
INTRODUCTION 353 25.2 A PRIMER ON XBRL 355 25.3 WHO IS USING XBRL TODAY?
356 25.4 THE BUSINESS CASE FOR IMPROVING BUSINESS REPORTING TRANSPARENCY
359 25.5 CURRENT CONSTRAINTS 359 25.6 ADDITIONAL BENEFITS FROM XBRL 363
CONTENTS XVII PART 5 CHAPTER CHAPTER CHAPTER CHAPTER ENVIRONMENTAL
GOVERNANCE 26 27 28 29 THE IMPACT OF ENVIRONMENTAL LEGISLATION ON
HIGH-TECH SUPPLY CHAINS 26.1 26.2 26.3 26.4 26.5 INTRODUCTION THE ROHS
AND WEEE LEGISLATIONS RESTRICTION OF HAZARDOUS SUBSTANCES GLOBALLY
IMPACT OF ROHS AND WEEE ON BUSINESS PROCESSES AND SUPPLY CHAIN
PARTICIPANTS SUMMARY ENVIRONMENTAL COMPLIANCE AND ENFORCEMENT IN CHINA
27.1 27.2 27.3 27.4 27.5 27.6 27.7 27.8 THE INTRODUCTION PRESSURES ON
THE ENVIRONMENT LEGAL FRAMEWORK INSTITUTIONAL FRAMEWORK ENFORCEMENT AND
COMPLIANCE PROMOTION COMPLIANCE BY INDUSTRY RISING PUBLIC ENVIRONMENTAL
AWARENESS HARMONIOUS SOCIETY AND ENVIRONMENTAL COMPLIANCE AND
ENFORCEMENT TRAJECTORY OF ENVIRONMENTAL REGU- LATION: A STRATEGIC
APPROACH FOR INDUSTRY 28.1 28.2 28.3 28.4 DRIVERS CHARACTERISTICS OF
RESULTING REGULATIONS THE IMPACT A HOLISTIC APPROACH ENVIRONMENTAL
COMPLIANCE IN INDIA 29.1 INTRODUCTION 367 369 369 370 370 372 377 379
379 380 381 381 383 387 387 388 393 393 394 397 400 405 405 29.2 CURRENT
STATE OF REGULATORY COMPLIANCE AND INSTITUTIONAL CHALLENGES 407 29.3
CORPORATE ENVIRONMENTAL PERFORMANCE: COMPLIANCE AND BEYOND 409 29.4
CONCLUSION 411 XVIII CONTENTS CHAPTER 30 LATIN AMERICAN ENVIRONMENTAL
COMPLIANCE: ENVIRONMENTAL BIOTECHNOLOGY 30.1 ENVIRONMENT AND
INDUSTRIALIZATION 30.2 ENVIRONMENTAL BIOTECHNOLOGY ROLE 30.3
ENVIRONMENTAL BIOTECHNOLOGY APPLIED TO SEWAGE TREATMENT 30.4
ENVIRONMENTAL BIOTECHNOLOGY APPLIED TO REFORESTATION 30.5 LEGISLATION
413 414 416 421 422 422 CHAPTER 31 POLICY DEVELOPMENTS IN THE UNITED
STATES RELATED TO CHEMICALS AND ELECTRONIC WASTE 425 31.1 INTRODUCTION
425 31.2 THE U.S. TOXIC SUBSTANCE CONTROL ACT 426 31.3 ELECTRONIC WASTE
IN ENVIRONMENTAL POLICY 431 PART 6 INDUSTRY GOVERNANCE CHAPTER 32
CHAPTER 33 ELECTRONICS GLOBAL HOMOLOGATION: REMOVING REGULATORY BARRIERS
TO TRADE 32.1 OVERVIEW 32.2 HOMOLOGATION PROJECT MANAGEMENT 32.3 NORTH
AMERICA 32.4 WESTERN EUROPE: R&TTE DIRECTIVE 32.5 REST OF THE WORLD 32.6
PRODUCT COLLATERAL 32.7 THE FUTURE: POSITIVE REGULATORY TRENDS
PROTECTING THE INNOCENT: THE INFORMATION SECURITY AND PRIVACY BATTLE
33.1 RECENT HISTORY OF PRIVACY REGULATIONS IN THE UNITED STATES 33.2
PERSONAL DATA PRIVACY PROTECTION IN EUROPE 33.3 CRITICAL ROLE OF
ACCOUNTABILITY IN INFORMATION SECURITY 439 441 441 442 443 443 444 448
448 451 451 453 454 CONTENTS XIX 33.4 FOR FURTHER
CONSIDERATION*INDIVIDUAL RECOGNITION TECHNOLOGY CHAPTER 34 SHIPPERS
COMPLIANCE IN FREIGHT TRANSPORTATION AND LOGISTICS 36.1 INTRODUCTION:
THE ROLE OF TRANSPARENCY FOR GOOD GOVERNANCE 36.2 RIGHT OF ACCESS TO
PUBLIC SECTOR INFORMATION 36.3 CHAPTER 37 RETAIL 37.1 37.2 37.3 37.4
37.5 37.6 456 457 CHAPTER 35 CHAPTER 36 34.1 34.2 34.3 34.4 34.5 34.6
34.7 34.8 INTRODUCTION KEY REGULATORY BODIES IMPORT REQUIREMENTS EXPORT
REQUIREMENTS HAZARDOUS MATERIALS OTHER GENERALLY ACCEPTED PROTOCOLS AND
STANDARDS THE INCREASING IMPORTANCE OF CONFORMANCE TO CUSTOMER STANDARDS
CONCLUSION PHARMACEUTICAL 35.1 35.2 35.3 35.4 35.5 INTERNATIONAL CANADA
EUROPE ASIA SUMMARY PUBLIC SECTOR TRANSPARENCY*HOW IS IT REGULATED IN
EUROPE? 457 458 459 461 470 470 471 473 475 481 481 481 482 483 485 485
IN EUROPE CONCLUSIONS INTRODUCTION COMPLIANCE IN THE RETAIL INDUSTRY
CONSUMER SAFETY ENVIRONMENT: RECYCLING DATA AND PAYMENT TRANSACTIONS
LOOKING AHEAD 486 491 493 493 494 496 500 502 503 XX CONTENTS CHAPTER 38
SUPPLY CHAIN COMPLIANCE 38.1 INTRODUCTION 38.2 SEPARATION OF DUTY 38.3
SELECTION OF SUPPLIERS 38.4 RISK AND BUSINESS CONTINUITY MANAGEMENT 38.5
PAYMENTS 38.6 ITEM AND SUPPLIER SETUP 38.7 CONTRACTS AND PURCHASE ORDERS
38.8 TRACKING AND REPORTING PURCHASE OBLIGATIONS 38.9 ASSURANCE OF
SUPPLY 38.10 SUPPLY CHAIN PLANNING AND SCHEDULING 38.11 INVENTORY
MANAGEMENT 38.12-PHYSICAL ASSET PROTECTION, INTELLECTUAL PROPERTY, AND
CONFIDENTIALITY 38.13 LOGISTICS, TAX, AND TRADE 38.14 ANTICOMPETITIVE
BEHAVIOR 38.15 QUALITY REQUIREMENTS FOR THE BUSINESS MANAGEMENT SYSTEM
38.16 SUPPLY CHAIN ENVIRONMENTAL AND SOCIAL RESPONSIBILITY MANAGEMENT
38.17 RECORD KEEPING 38.18 TRAINING 507 507 508 509 510 510 511 512 513
514 515 515 518 519 521 521 523 527 527 CHAPTER 39 TELECOMMUNICATIONS
CHAPTER 40 39.1 LICENSES 39.2 REGULATED PRICING AND TARIFFS 39.3 HEALTH
AND SAFETY 39.4 PRIVACY AND SECURITY OF CUSTOMER INFORMATION 39.5
CONTENT CARRIERS COMPLIANCE IN FREIGHT TRANSPORTATION AND LOGISTICS 40.1
INTRODUCTION 40.2 KEY REGULATORY BODIES 40.3 COMPLIANCE ISSUES FOR
TRUCKING COMPANIES 40.4 COMPLIANCE ISSUES FOR RAILROADS 531 531 532 533
534 535 537 537 538 538 541 CONTENTS XXI 40.5 COMPLIANCE ISSUES FOR
MARINE TRANSPORTATION COMPANIES 40.6 COMPLIANCE ISSUES FOR AIR CARGO
CARRIERS 40.7 CONCLUSION PART 7 FINANCIAL SERVICES GOVERNANCE CHAPTER 41
CHAPTER 42 CHAPTER 43 FINANCIAL SERVICES REGULATION AND CORPORATE
GOVERNANCE 41.1 THE HISTORY OF FINANCIAL SERVICES REGULATION 41.2
INTERNATIONAL REGULATION 41.3 WHAT IS THE POINT OF REGULATORY CAPITAL?
41.4 HOW MUCH REGULATORY CAPITAL IS REQUIRED? 41.5 OTHER FINANCIAL
REGULATION 41.6 MONEY LAUNDERING DETERRENCE 41.7 BANKING AND THE
ENVIRONMENT 41.8 THE FUTURE OF BANKING REGULATION INSURANCE INDUSTRY AND
SOLVENCY II 42.1 INTRODUCTION 42.2 VALUING INSURANCE LIABILITIES 42.3
SOLVENCY CAPITAL AND MINIMUM CAPITAL REQUIREMENTS 42.4 OPERATIONAL RISK
MANAGEMENT 42.5 ISSUES FACING INSURERS IN IMPROVING OPERATIONAL RISK
42.6 ISSUES FACING INSURERS IN IMPROVING DATA INTEGRITY AND RETENTION
42.7 ISSUES FACING INSURERS MEETING IFRS AND SOLVENCY II 42.8 THE
LAMFALUSSY PROCESS IN DEPLOYING SOLVENCY II 42.9 CONCLUSION ISLAMIC
FINANCE 43.1 INTRODUCTION 43.2 SHARIAH BUSINESS RULES 545 547 549 551
553 553 554 554 556 556 557 558 559 561 561 568 569 569 570 571 571 572
574 577 577 579 XXII CONTENTS 43.3 USURY (RIBA) AND INTEREST 580 43.4
ISLAMIC FINANCE 582 43.5 JORDAN ISLAMIC BANK FOR FINANCE AND INVESTMENT
588 43.6 CONCLUSIONS 595 PART 8 REGIONAL AND NATIONAL GUIDANCE CHAPTER
44 CORPORATE GOVERNANCE AND RISK MANAGEMENT IN AFRICA 44.1 INTRODUCTION
44.2 PURPOSE OF CORPORATE GOVERNANCE 44.3 ROLE OF THE BOARD 44.4 ' RISK
MANAGEMENT 44.5 REPORTING AND DISCLOSURE 44.6 CONCLUSION CHAPTER 45
EUROPEAN UNION*REGIONAL GUIDANCE 599 601 601 602 606 607 609 610 613
CHAPTER 46 45.1 INTRODUCTION 613 45.2 THE ROLE OF THE SINGLE MARKET 614
45.3 DIVIDE AND CONFLICT* RETAIL AND WHOLESALE 616 45.4 LONDON VERSUS
BRUSSELS 617 45.5 THE VESTED INTERESTS 618 45.6 INTERNATIONAL REGULATORY
COMPETITION 619 45.7 ONE WORD*REGULATION, REGULATION, REGULATION 620
45.8 THE FUTURE OF REGULATION 622 45.9 A NEW APPROACH 623 CORPORATE
GOVERNANCE IN MAJOR ISLAMIC NATIONS 627 46.1 INTRODUCTION 627 46.2
ISLAMIC FINANCIAL INSTITUTIONS DRIVE IMPROVED CORPORATE GOVERNANCE 629
46.3 HARMONIZING WESTERN AND ISLAMIC GOVERNANCE 630 46.4 CORPORATE
GOVERNANCE IN LARGER MUSLIM NATIONS 631 46.5 THE RELATIONSHIP BETWEEN
GOVERNANCE AND FREEDOM, LITERACY, AND WEALTH 634 CONTENTS XXIII 46.6 THE
RELATIONSHIP BETWEEN GOVERNANCE AND PER CAPITA GDP GROWTH 46.7 THE
RELATIONSHIP BETWEEN GOVERNANCE AND TRADE 46.8 CONCLUSION CHAPTER 47
GLOBAL COMPLIANCE PROGRAMS IN LATIN AMERICA: MAJOR CHALLENGES AND
LESSONS LEARNED 47.1 INTRODUCTION 47.2 POLITICAL AND BUSINESS CLIMATE
47.3 APPLICATION OF U.S. LAWS IN LATIN AMERICA 47.4 INTERNATIONAL
INITIATIVES 47.5 LESSONS LEARNED FROM CASE STUDIES CHAPTER 48 SOUTHEAST
ASIA CORPORATE GOVERNANCE 48.1 BACKGROUND 48.2 ASSESSMENT OF THE ASIA
CORPORATE GOVERNANCE REGULATORY AND COMPLIANCE PROGRAM 48.3 CORPORATE
GOVERNANCE PERFORMANCE AND COMPLIANCE IN ASIA 48.4 LESSONS LEARNED*BEST
PRACTICES 48.5 CONCLUSION CHAPTER 49 AUSTRALIAN CORPORATE GOVERNANCE:
THE ASX PRINCIPLES 49.1 AUSTRALIAN MODEL OF CORPORATE GOVERNANCE 49.2
WORLD BANK CORPORATE GOVERNANCE RATINGS 49.3 THE ASX 10 PRINCIPLES
CHAPTER 50 CORPORATE GOVERNANCE: INDONESIA 50.1 BACKGROUND 50.2
CORPORATE GOVERNANCE PRACTICES 50.3 CURRENT ENVIRONMENT AND FUTURE
TRENDS 50.4 CONCLUSION 50.5 REGULATIONS 638 638 642 645 645 646 650 654
656 661 661 664 674 678 683 685 685 687 688 711 711 715 717 727 728 XXIV
CONTENTS CHAPTER 51 CHAPTER 52 COMPLIANCE: BRAZIL 51.1 51.2 51.3 51.4
51.5 51.6 51.7 51.8 INTRODUCTION BUSINESS OWNERSHIP STRUCTURE AND PUBLIC
ACCOUNTABILITY LEGAL ENVIRONMENT ACCOUNTING/FINANCE ENVIRONMENT AUDITING
ENVIRONMENT CORPORATE GOVERNANCE IN BRAZIL SHORTFALLS IN THE LEGAL
ENVIRONMENT COMPLIANCE AND ITS DEPENDENCE ON THE FUTURE OF ACCOUNTING
STANDARD SETTING IN BRAZIL CANADIAN SOX (BILL 198) 52.1 52.2 52.3 52.4
52.5 BACKGROUND WHAT IS REQUIRED? COCO CONTROL MODEL COMPARISON OF COCO
TO COSO CONCLUSION 731 731 733 734 737 739 739 740 741 743 743 746 746
751 753 CHAPTER 53 CORPORATE GOVERNANCE: CHINA 53.1 INTRODUCTION 53.2
WORLD BANK RATINGS FOR SIX ELEMENTS OF GOVERNANCE 53.3 TRANSITION FROM
STATE-OWNED ENTERPRISES (SOES) TO CORPORATIONS 53.4 THE CORPORATE LAW OF
1993-2006 53.5 SUGGESTED IMPROVEMENTS IN THE CORPORATE LAW 53.6 CHINA'S
SHANGHAI AND SHENZHEN STOCK MARKETS CORPORATE GOVERNANCE: FRANCE CHAPTER
54 54.1 INTRODUCTION 54.2 CURRENT STATE OF CORPORATE GOVERNANCE 54.3
MEDEF AND AFEP CONSOLIDATED CODE 54.4 LOI DE SECURITE FINANCIERE (LSF)
INTRODUCTION 54.5 LSF AND AMF PUBLICATION REQUIREMENTS SUMMARY 755 755
758 760 763 764 766 769 769 770 773 776 777 CONTENTS XXV 54.6 INTERNAL
CONTROLS*AFEP AND MEDEF RECOMMENDATIONS 777 54.7 WHISTLE-BLOWER VERSUS
PRIVACY PROTECTION 778 54.8 CONCLUSION 779 CHAPTER 55 GLOBAL COMPLIANCE:
GERMANY 781 55.1 REGULATORY COMPLIANCE OVERVIEW 781 55.2 CASE STUDY:
TRANSPARENCY OF EXECUTIVE COMPENSATION IN GERMANY 790 55.3 CONCLUSION
792 CHAPTER 56 CHAPTER 57 CHAPTER 58 THE CURRENT AND FUTURE STATES OF
CORPORATE GOVERNANCE CULTURE AND REGULATION IN INDIA 797 56.1 CLAUSE 49
56.2 THE PUBLIC SECTOR 56.3 WHAT THE FUTURE HOLDS 800 802 806 INDIAN
CORPORATE GOVERNANCE: COMPLIANCE VERSUS VALUE ADDITION 809 57.1
BACKGROUND 809 57.2 COMPANIES ACT OF 1956 811 57.3 MINISTRY OF COMPANY
AFFAIRS 811 57.4 SECURITIES AND CONTRACTS (REGULATION) ACT OF 1956 811
57.5 SECURITIES AND EXCHANGE BOARD OF INDIA (SEBI) ACT OF 1992 811 57.6
DEPOSITORIES ACT OF 1996 812 57.7 ACCOUNTING STANDARDS 812 57.8 LISTING
AGREEMENT OF THE SEBI 2000 812 57.9 GENESIS OF CLAUSE 49 813 57.10
MANDATORY REQUIREMENTS 813 CORPORATE GOVERNANCE: AN OVERVIEW ON THE
ITALIAN CASE 819 58.1 INTRODUCTION 819 58.2 THE INSTITUTIONAL POINT OF
VIEW 821 XXVI CONTENTS CHAPTER 59 58.3 THE MANAGERIAL POINT OF VIEW 58.4
CONCLUSION THE GUIDE TO GLOBAL COMPLIANCE: THE NATIONAL CHAPTER*JAPAN
823 825 827 CHAPTER 60 59.1 INTRODUCTION 827 59.2 CURRENT STATE
REGULATORY COMPLIANCE OVERVIEW 828 59.3 COMPLIANCE TRENDS: CHALLENGES
AND OPPORTUNITIES 833 59.4 THE MARKET AND HUMAN BENEFITS OF GETTING
THERE SOONER RATHER THAN LATER 836 59.5 CASE STUDIES 837 59.6 CONCLUSION
838 COMPLIANCE IN MEXICO: TRENDS, BEST PRACTICES, AND CHALLENGES 839
60.1 INTRODUCTION 839 60.2 POLITICAL AND ECONOMIC ENVIRONMENT 840 60.3
INTERNATIONAL INITIATIVES AGAINST CORRUPTION 842 60.4 APPLICABLE U.S.
LAWS AND REGULATIONS 843 60.5 MEXICAN BEST PRACTICES AND LAWS 844 60.6
ANTI-MONEY LAUNDERING COMPLIANCE 849 60.7 CONCLUDING REMARKS 854
CORPORATE GOVERNANCE IN RUSSIA 855 61.1 INTRODUCTION 855 61.2 SOVEREIGN
DEMOCRACY 857 61.3 STATE-OWNED ENTERPRISES 857 61.4 WORLD BANK
GOVERNANCE METRICS 858 61.5 CURRENT STATE OF CORPORATE GOVERNANCE 859
61.6 EFFORTS TO IMPROVE CORPORATE GOVERNANCE 863 61.7 CONCLUSION: THE
BUSINESS CASE FOR IMPROVED CORPORATE GOVERNANCE 865 CHAPTER 62 CORPORATE
GOVERNANCE: SOUTH KOREA 867 62.1 INTRODUCTION 867 62.2 TRADITIONAL
FRAMEWORK OF CORPORATE GOVERNANCE IN SOUTH KOREA 868 CHAPTER 61 CHAPTER
63 62.3 62.4 62.5 62.6 CONTENTS CORPORATE GOVERNANCE REFORM IN SOUTH
KOREA: REFORMING OWNERSHIP STRUCTURE TRANSPARENCY AND BOARD STRUCTURE
EMPIRICAL EVIDENCE RELATING TO CORPORATE GOVERNANCE REFORM IN SOUTH
KOREA CONCLUDING COMMENTS CORPORATE GOVERNANCE: SPAIN 63.1 63.2 63.3
63.4 63:5 63.6 63.7 63.8 INTRODUCTION CURRENT STATE OF CORPORATE
GOVERNANCE THE ALDAMA REPORT, TRANSPARENCY ACT, AND CNMV REGULATIONS
BOARD OF DIRECTORS AND BOARD COMMITTEES AUDIT REGULATIONS CORPORATE
GOVERNANCE DISCLOSURE THE BANKING SECTOR CONCLUSION XXVII 869 870 871
872 875 875 876 879 880 881 882 882 883 CHAPTER 64 CORPORATE GOVERNANCE:
UNITED KINGDOM 885 64.1 CURRENT STATE REGULATORY COMPLIANCE OVERVIEW 885
64.2 COMPLIANCE TRENDS: CHALLENGES AND OPPORTUNITIES 893 64.3 THE MARKET
AND HUMAN BENEFITS OF GETTING THERE SOONER RATHER THAN LATER 894 64.4
CONCLUSION 895 CHAPTER 65 UNITED KINGDOM'S COMBINED CODE 897 65.1
INTRODUCTION 897 65.2 BOARD OF DIRECTORS 898 65.3 CHAIRPERSON AND CHIEF
EXECUTIVE 899 65.4 BOARD BALANCE AND INDEPENDENCE 899 65.5 APPOINTMENTS
TO THE BOARD 901 65.6 INFORMATION AND PROFESSIONAL DEVELOPMENT 902 65.7
PERFORMANCE EVALUATION 903 65.8 REELECTION 903 65.9 FINANCIAL REPORTING
904 65.10 AUDIT COMMITTEE AND AUDITORS 905 65.11 SUMMARY 906 XXVIII
CONTENTS CHAPTER 66 CORPORATE GOVERNANCE: UNITED STATES 907 66.1 THE
U.S. CORPORATE GOVERNANCE MODEL 907 66.2 U.S. REGULATORY AGENCIES AND
REGULATIONS OF INTEREST 909 66.3 WORLD BANK RATINGS FOR SIX ELEMENTS OF
GOVERNANCE 917 66.4 COMPETITIVENESS OF U.S. MARKETS 919 66.5 HIGHER U.S.
UNDERWRITING FEES DRIVE UP IPO COSTS 922 66.6 IMPROVED GOVERNANCE DOES
NOT TRANSLATE INTO HIGHER GROWTH RATES 923 66.7 INVESTOR SURVEYS
INDICATE DISSATISFACTION WITH U.S. CORPORATE GOVERNANCE 923 66.8
EXECUTIVE COMPENSATION 924 66.9 SUGGESTIONS TO IMPROVE BOARD OF DIRECTOR
GOVERNANCE 925 66.10 CONCLUSION 942 CHAPTER 67 SARBANES-OXLEY ACT 945
67.1 INTRODUCTION 945 67.2 KEY PRINCIPLES OF SOX 946 67.3 PRINCIPLES-AND
RULES-BASED LEGISLATION 947 67.4 SOX COMPLIANCE 948 67.5 GENERAL
COMPLIANCE REQUIREMENTS 949 67.6 BENEFITS OF COMPLIANCE 950 67.7
CONSEQUENCES OF NONCOMPLIANCE 952 67.8 VOLUNTARY VERSUS MANDATORY
COMPLIANCE 953 67.9 CORPORATE PERCEPTIONS OF SOX 953 67.10 CONCLUSION
954 67.11 SUMMARY 954 INDEX 957 CONTENTS XXIX URL CONTENTS SUPPLEMENTAL
MATERIAL FOR THE HANDBOOK CAN BE ACCESSED ONLINE AT
WWW.WILEY.COM/GO/GRCHANDBOOK CHAPTER 68 MEASURING THE EFFECTIVENESS AND
PERFORMANCE OF YOUR GOVERNANCE, OPERATIONAL RISK, AND COMPLIANCE
PROGRAMS 1 68.1 TAKING A STEP BACK 68.2 PROGRAM EFFECTIVENESS 68.3
BEYOND EFFECTIVENESS 68.4 TOTAL PROGRAM PERFORMANCE 68.5 PERFORMANCE
MEASUREMENT BENEFITS 68.6 MEASUREMENT PRESENTS CHALLENGES 68.7 MEASURING
PROGRAM PERFORMANCE CHAPTER 69 69.1 69.2 69.3 2 5 7 7 8 9 11 ACCOUNTING,
BUDGETING, AND REPORTING* HOW IS THE REGULATORY FRAMEWORK CHANGING IN
THE PUBLIC SECTOR? 32 32 INTRODUCTION: ACCRUAL AND CASH BASED*WHAT DOES
IT MEAN? PUBLIC SECTOR MIGRATION TO ACCRUAL ACCOUNTING: PROS AND CONS 33
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS 35 69.4 ADOPTION OF
ACCRUAL ACCOUNTING IN EUROPE 36 69.5 CONCLUSIONS 49 69.6 APPENDIX 50
CHAPTER 70 INTRODUCTION TO CHINA'S BANKING SECTOR 55 70.1 INTRODUCTION
55 70.2 CHINA'S BANKING REGULATORY ENVIRONMENT 56 703 FITCH'S EVALUATION
OF CHINESE BANKS 57 70.4 CHINA'S BANKING REGULATORY AGENCIES 58 XXX
CONTENTS 70.5 THE PEOPLE'S BANK OF CHINA (PBC) 59 70.6 CHINA BANKING
REGULATORY COMMISSION (CBRC) 59 70.7 CHINA SECURITIES REGULATORY
COMMISSION (CSRC) 61 70.8 CHINA'S ADOPTION OF BASEL II 62 CHAPTER 71
CHAPTER 72 CHAPTER 73 THE KEY TO MALAYSIAN FINANCIAL INSTITUTIONS
COMPLIANCE AND ECONOMIC CRIME REQUIREMENTS 71.1 71.2 71.3 71.4 71.5 71.6
.71.7 71.8 71.9 71.1 71.1 71.1 71.1 BACKGROUND CUSTOMER DUE DILIGENCE
FOR INDIVIDUAL CUSTOMERS CORPORATE CUSTOMERS CLUBS, SOCIETIES, AND
CHARITIES LEGAL ARRANGEMENT BENEFICIAL OWNERSHIP AND CONTROL RELIANCE ON
INTERMEDIARIES FOR CDD NON-FACE-TO-FACE CUSTOMERS POLITICALLY EXPOSED
PERSON 0 HIGHER-RISK CUSTOMERS 1 EXISTING CUSTOMERS 2 RECORD KEEPING 3
COMBATING TERRORISM CORPORATE GOVERNANCE AND RISK MANAGEMENT IN THE
SOUTH AFRICAN BANKING INDUSTRY 72.1 72.2 72.3 72.4 72.5 72.6 72.7 MEN
THE INTRODUCTION CORPORATE GOVERNANCE OPERATIONAL RISK KING COMMITTEE ON
CORPORATE GOVERNANCE CAPITAL CHARGE FOR OPERATIONAL RISK FINANCIAL
SECTOR CHARTER CONCLUSION I BEHAVING BADLY IN BANKING: REVEALING
IRRELEVANCE OF BEST PRACTICES IN CORPORATE GOVERNANCE 73.1 INTRODUCTION
65 65 67 68 68 68 68 68 69 69 69 70 70 70 71 71 72 74 75 77 79 80 82 82
CONTENTS XXXI 73.2 BACKGROUND TO THE PROBLEMS 84 73.3 EMERGING PROBLEMS
87 73.4 RENEWAL INTRODUCED BY TWO WHISTLE-BLOWERS 89 73.5 WHY BEST
PRACTICES CANNOT PREVENT PROBLEMS 92 |
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| publisher | Wiley |
| record_format | marc |
| spelling | Governance, risk, and compliance handbook technology, finance, environmental, and international guidance and best practices ed. by Anthony Tarantino Hoboken, NJ Wiley 2008 LIII, 972 S. graph. Darst. 26 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Corporate governance Risk management Compliance auditing Risikomanagement (DE-588)4121590-4 gnd rswk-swf Corporate Governance (DE-588)4419850-4 gnd rswk-swf Compliance Psychologie (DE-588)4645320-9 gnd rswk-swf 1\p (DE-588)4143413-4 Aufsatzsammlung gnd-content Corporate Governance (DE-588)4419850-4 s Risikomanagement (DE-588)4121590-4 s Compliance Psychologie (DE-588)4645320-9 s DE-604 Tarantino, Anthony 1949- Sonstige (DE-588)133317617 oth http://www.loc.gov/catdir/enhancements/fy0745/2007038100-t.html Table of contents only http://www.loc.gov/catdir/enhancements/fy0745/2007038100-d.html Publisher description http://www.loc.gov/catdir/enhancements/fy0808/2007038100-b.html Contributor biographical information GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016508270&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Governance, risk, and compliance handbook technology, finance, environmental, and international guidance and best practices Corporate governance Risk management Compliance auditing Risikomanagement (DE-588)4121590-4 gnd Corporate Governance (DE-588)4419850-4 gnd Compliance Psychologie (DE-588)4645320-9 gnd |
| subject_GND | (DE-588)4121590-4 (DE-588)4419850-4 (DE-588)4645320-9 (DE-588)4143413-4 |
| title | Governance, risk, and compliance handbook technology, finance, environmental, and international guidance and best practices |
| title_auth | Governance, risk, and compliance handbook technology, finance, environmental, and international guidance and best practices |
| title_exact_search | Governance, risk, and compliance handbook technology, finance, environmental, and international guidance and best practices |
| title_exact_search_txtP | Governance, risk, and compliance handbook technology, finance, environmental, and international guidance and best practices |
| title_full | Governance, risk, and compliance handbook technology, finance, environmental, and international guidance and best practices ed. by Anthony Tarantino |
| title_fullStr | Governance, risk, and compliance handbook technology, finance, environmental, and international guidance and best practices ed. by Anthony Tarantino |
| title_full_unstemmed | Governance, risk, and compliance handbook technology, finance, environmental, and international guidance and best practices ed. by Anthony Tarantino |
| title_short | Governance, risk, and compliance handbook |
| title_sort | governance risk and compliance handbook technology finance environmental and international guidance and best practices |
| title_sub | technology, finance, environmental, and international guidance and best practices |
| topic | Corporate governance Risk management Compliance auditing Risikomanagement (DE-588)4121590-4 gnd Corporate Governance (DE-588)4419850-4 gnd Compliance Psychologie (DE-588)4645320-9 gnd |
| topic_facet | Corporate governance Risk management Compliance auditing Risikomanagement Corporate Governance Compliance Psychologie Aufsatzsammlung |
| url | http://www.loc.gov/catdir/enhancements/fy0745/2007038100-t.html http://www.loc.gov/catdir/enhancements/fy0745/2007038100-d.html http://www.loc.gov/catdir/enhancements/fy0808/2007038100-b.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016508270&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT tarantinoanthony governanceriskandcompliancehandbooktechnologyfinanceenvironmentalandinternationalguidanceandbestpractices |