ANTI – BRIBERY AND CORRUPTION – S.17A CORPORATE LIABILITY PERSPECTIVE

INTRODUCTION FOR ANTI-BRIBERY AND CORRUPTION – S. 17A CORPORATE LIABILITY PERSPECTIVE

COURSE OBJECTIVES

By the end of the course you will be able to:

• Understand background, structure and intent of Malaysian Anti-Corruption Act 2009 and Amendment Act 2018 (S. 17A)
• Interpret the requirements for ‘adequate procedures’ as per MACC Act 2009 based on the principles of T.R.U.S.T
• Understand and learn methods of conducting due diligence within the parameters of legal provisions
• Ability to identify existing / potential ethical conduct within the organization or emanating from 3rd party engagement, which may have an impact on Business Continuity activities
• Legal Impact(s) due to ineffective management of unethical business conduct.
• Define malpractices & Spotting The Red Flags during the course of hiring, sourcing and contract management and also Account Payables
• Describe the Plan-Do-Check-Act management system and how it relates Adequate Procedures
• Understand about Pre-Employment Screening & Whistle-Blowing
• Understand Malpractices Detection & Profile Auditing
• Obtaining, collation and preservation of Digital Evidence

COURSE CONTENT

Fundamentals on MACC Act 2009 – Strategic Values

• Laws and Standards governing Ethics, Bribery & Corruption
  • MACC Act 2009
  • Evidence Act 1950
  • Employment Act 1955
  • Contracts Act 1950
• Definition Bribery & Corruption
• Definition of Asset Misappropriation
• Investigation Process and Procedures
  • Reporting
  • Initiating and investigation
  • Evidence (Verbal, Documentary, CCTV, Digital, Email, Eyewitness)
  • Domestics Inquiry and Prosecution

Case Studies

• Risk and Corporate Governance
  • Fundamentals
  • Processes & SOPs
  • Ingredients
  • Environment, People and Opportunity
  • Dominant factor
  • Corporate govemance in jeopardy
  • Generic reasons for bribery and Corruption
  • Risk (Reality & Myth)
  • The risk domains in an organisation
  • Red Flags of Bribery & Corruption

Guideline and Implementation of No Consent Requirement & Adequate Procedures To Support MACC Act 2009 & 2018 (S. 17A & 17B)

• No Consent
  • Definition
  • How does a corporation show / prove no consent

• Adequate Procedures Encompass The Following
  • Principles of T.R.U.S.T
  • IT and Physical Security
  • HR Processes & Procedures
  • Finance Processes (Accounts Receivable and Accounts Payable)
  • Claims Management
  • Inventory management
  • Zero Balancing – Record keeping and reporting
  • Credit Note Management
  • Disposal of obsolete and damaged goods – Scrapping Process, Writing Off
  • Process

• Developing and Implementing Anti-Bribery and Com pliance Programme
  • Top Down Exercise – Management Support
  • Due Diligence and Risk Management
  • Policy – Content Framework
  • Detailed policies for particular risk areas
  • 3rd Party communication & management
  • Internal Controls and documentation
  • Communication and training
  • Promoting and incentivizing ethics and compliance
  • Seeking guidance – Detecting and reporting violations addressing violations
  • Periodic reviews and evaluation of the anti-corruption programme

• Due Diligence
  • Financial Records
  • Methods of Conducting Due Diligence in the hiring process (Human Resources)
  • Methods of Conducting Due Diligence in the sourcing and engagement of 3rd parties process (Procurement / Purchasing / Vendor Management)
  • Laws governing Personal Data and Financial Records Searches (PDPA 2010, FSA 2013) and how to manage searches within the ambits of the law
  • Best practices
  • Maintaining Records for Due Diligence
  • Chain of Custody of records and evidence of Due Diligence
  • Digital and Manual Records – Evidential Weightage
  • Usage of 3rd Parties to conduct Due Diligence – Cogency and Integrity of Data
  • Evidential Burden

• Improving Ethical Behavior in Business
  • 3 Key Elements that Influences Ethical / Unethical Decisions in an Organisation
    • Individual Standards & Values
    • Managers & Co- Workers Influence
    • Opportunity (Codes & Compliance Requirements)
  • Corporate Governance (Organisational Policy)
  • HR Policies (Employee Relations & Code of Ethics)
  • Whistleblowing ( Whistle-blower Protection Act 2010)
  • Standard Operating Procedures (SOP) Compliance in line with Business Ethics and Key Risk Indicators (KRI)
  • Joint Responsibility Approach
  • Compliance to related regulations, laws and standards.

• Selection & Performance Management of Suppliers
  • Methodology
  • Reporting
  • Escalation Path