Читать книгу Hinweisgebersysteme - Martin Walter - Страница 37

[1]

ISO 19600, 5.1 Leadership and commitment, S. 49 ff.

[2]

ISO 37001:2016 (E), 5.2 Anti-Bribery-Policy, S. 9; ICC, The ICC Antitrust Compliance Toolkit, April 2013, 1. c. Code of Conduct, S. 6 ff.; vgl. auch in Art. 40 DSGVO sowie dazu ausführlich Reifert ZD 2019, 305.

[3]

ISO 19600, 5.2.2 Development, S. 58 f.; US DOJ, Evaluation of Corporate Compliance Programs in Criminal Antitrust Investigations, Juli 2019, 1. Design and Comprehensiveness, S. 4 f.

[4]

Vgl. Rotsch/Moosmayer Criminal Compliance, § 34 Rn. 60.

[5]

Hauschka/Moosmayer/Lösler/Schlaghecke Corporate Compliance, § 43 Rn. 69.

[6]

Rotsch/Moosmayer Criminal Compliance, § 34 Rn. 60.

[7]

Moosmayer Compliance, Rn. 162.

[8]

Vgl. im Einzelnen dazu FERMA/ECIIA Monitoring of effectiveness of internal control, internal audit and risk management systems, 2010, Guidance Paper zur 8th European Company Law Directive on Statutory Audit (Directive 2006/43/EC – Art. 41-2b); IIA Position Paper: The Three Lines of Defense in effective Risk Management and Control, 2013.

[9]

Vgl. Hauschka/Moosmayer/Lösler/Obermayr Corporate Compliance, § 44 Rn. 116 ff.

[10]

Vgl. dazu Soyer/Ruhmannseder Handbuch Unternehmensstrafrecht, Rn. 13.35 f.

[11]

Moosmayer Compliance, Rn. 209.

[12]

ISO 19600, 3.2.4 Documented information, S. 84 ff.