Table of Contents
Volume 1
Chapter 1: Overview of Compliance and Ethics Practice 1
1.1 The Role of Ethics, Compliance, and Culture in Reducing Risk of Misconduct 3 By David Gebler, JD, LPEC
1.2 The Compliance and Ethics Profession: SCCE’s Code of Professional Ethics for Compliance and Ethics Professionals 13 By Joseph E. Murphy, JD, CCEP
1.3 Code of Professional Ethics for Compliance and Ethics Professionals 19 By the Society of Corporate Compliance and Ethics
1.4 Ethics at Every Level: Safeguarding Your Organization from Misconduct 25 By Bob Woolverton
Chapter 2: Foundational Materials and Program Infrastructure 37
2.1 Essential Elements of an Effective Ethics and Compliance Program 39 By Debbie Troklus, CHC-F, CHRC, CCEP-F, CHPC, CCEP-I; and Sarah Couture, RN, CHC, CHRC, CHPC
Appendix 2-A: Sample Letter to Vendors on Gift-Giving Limitations 61
Appendix 2-B: Model Anti-Retaliation Policy 62
Appendix 2-C: Sample Compliance Officer Job Description 65
Appendix 2-D: Sample Compliance Audit Report Form 68
Appendix 2-E: Sample Compliance Committee Member Confidentiality Commitment 71
Appendix 2-F: Compliance Issue Report Intake Form 72
Appendix 2-G: Glossary of Compliance-Related Terms 76
2.2 The History of the Organizational Sentencing Guidelines and the Emergence of Effective Compliance and Ethics Programs 83 By Kathleen Cooper Grilli
2.3 Beyond the Sentencing Guidelines: Governing Directives, Guidelines, and Standards from the United States 125 By Rebecca Walker, JD, CCEP
2.4 Components of an Effective Compliance and Ethics Program 139 By Jason L. Lunday
Chapter 3: Implementing a Program 165
Getting Started 167
3.1 Initial Steps for Building a Compliance and Ethics Program 169 By Debbie Troklus, CHC-F, CHRC, CCEP-F, CHPC, CCEP-I, and Sarah Couture, RN, CHC, CHRC
Appendix 3-A: Compliance Program Implementation Checklist 181
Appendix 3-B: Compliance Job Description 191
Appendix 3-C: Compliance Program Risk Catalog and Assessment 195
Appendix 3-D: Sample Compliance Committee Charters 200
Appendix 3-E: Sample Policies and Procedures 206
3.2 Making the Business Case: Selling Compliance and Ethics to Management 233 By Joseph E. Murphy, JD, CCEP
Appendix 3-F: Calculating the Value of Your Corporate Compliance Program 247
Compliance Standards & Procedures 249
3.3 Creating an Effective Code of Conduct and Code Program 251 By Jason L. Lunday
3.4 Communicating Values Across Cultures: Globalizing Your Code of Ethics 259 By Lori Tansey Martens
Appendix 3-G: Considerations for Global Code Implementation and Rollout 265
3.5 Developing and Implementing Policies for an Effective Program 267 By Caroline K. McMichen, CCEP
Appendix 3-H: Model Policy Management Policy 275
Appendix 3-I: Sample Policy Template 278
Appendix 3-J: Sample Compliance Policy Management Checklist 281
Appendix 3-K: Sample Compliance Communications Plan 283
Program Oversight and Management 285
3.6 Structuring the CECO and Compliance Function for Success 287 By Donna C. Boehme
3.7 Board Engagement, Training, and Reporting 309 By Brian L. Whisler and Aleesha J. Fowler
3.8 Focusing on Trust: How to Elevate Board Oversight to Advance Compliance and Ethics Culture 319 By Ilona Niemi
Delegation of Authority 331
3.9 Due Diligence in Hiring and Promotions 333 By John David Gardiner
Appendix 3-L: Acquisition Checklist 337
Education and Awareness 341
* 3.10 How to Sell Compliance without “Selling” Compliance 343 By Jay Anstine
* 3.11 Training by Design 347 By Charles Freericks, MPW, CCEP
3.12 Creating Effective Compliance Training 357 By Kirsten Liston
3.13 Enhancing a Low Cost, High Impact Fraud Awareness Program 363 By Nancy Lipman and Sheila Cade
3.14 3M’s Transparency Journey: Using Ethics and Compliance Cases as Teaching Tools 371 By Michael A. Duran and John M. Stoxen
3.15 Onboarding as a Key to an Effective Compliance Program 379 By Theodore Banks
3.16 The Value of a Champions Network in Building a Culture of Compliance 383 By Matt Silverman
* 3.17 Building a Strong Human Resources and Compliance Partnership 391 By Dianne Koval and Meredith Stein
* 3.18 Contemporary Compliance Issues for Nonprofit Organizations 397 By Avril Ussery Sisk
Auditing and Monitoring 405
3.19 Auditing and Monitoring 407 By Sheryl Vacca, CHC-F, CCEP-F, CHRC, CHPC, CCEP-I
Appendix 3-M: Sample Compliance Auditing and Monitoring Plan 413
3.20 Auditing the Confidential Reporting Hotline and Case Management Program Effectiveness 415 By Tricia Fratto, Juliette Gust, and Derrick Thompson
Internal Reporting Systems 433
3.21 Why Employees Don’t Speak Up and How to Fix It 435 By Lori Tansey Martens
3.22 Hotline and Whistleblowing Reporting Mechanisms 445 By Shon C. Ramey, Esq.
3.23 Whistleblowing Legislation in the EU and Brazil 453 By Julia Arbery, Lisa Van Houten, and Ian Cook
Appendix 3-N: Example Whistleblower System Policy Framework 473
Appendix 3-O: Checklist of Processes and Controls to Consider When Establishing a Whistleblower System 474
Investigation and Response 477
3.24 Creating an Organizational Investigations Program and Conducting Effective Workplace Investigations 479 By Virginia MacSuibhne, JD, CCEP
Appendix 3-P: Checklist of Core Internal Investigator Competencies 523
Appendix 3-Q: Model Internal Investigations Policy 524
Appendix 3-R: Sample Upjohn Warning 527
Appendix 3-S: Sample Investigation Report Form 528
Appendix 3-T: Sample Investigator Script 533
3.25 Procedures and Guidance for Independent Investigations Overseen by the Audit Committee 535 By Bradley J. Bondi and Michael D. Wheatley
3.26 Root Cause Analysis: A Critical Ethics and Compliance Practice for Getting to the Why 543 By Jonathan T. Marks, CPA, CFF, CITP, CGMA, CFE, PI, and NACD Board Fellow
3.27 What to Do When the Government Comes Knocking 555 By Rebecca Rohr
Discipline and Incentives 569
3.28 Employee Discipline and Compliance 571 By Theodore Banks and Gretchen Winter
3.29 Using Incentives in Your Compliance and Ethics Program 581 By Joseph E. Murphy, JD, CCEP
Appendix 3-U: Sample Manager Evaluation Checklist 605
Appendix 3-V: Sample Employee Integrity Recognition Letter 607
Appendix 3-W: Ideas for Using Incentives in Compliance and Ethics Programs 608
3.30 Fostering an Ethical Corporate Culture Through Behavioral Incentives 611 By André Hemerly Paris
Risk Assessment and Management 627
3.31 Compliance and Ethics Risk Assessments 629 By Jose A. Tabuena, MA, JD, CFE, CHC
3.32 How to Protect Compliance Risk Assessments from Unwanted Disclosure 657 By Emily B. Jordan, Esq.
3.33 Third-Party Risk Management: The Who, What, Why, When, and How 675 By Veronica Pickens, CHC, CCP
3.34 Understanding the Intersection of Enterprise Risk Management and Corporate Ethics & Compliance Programs 687 By Emily Mallory
Volume 2
Chapter 4: Measuring Effectiveness 693
4.1 Compliance and Ethics Program Self-Assessment: Key Considerations 695 By Danielle Herrick, CCEP, SPHR, CCSA
Appendix 4-A: Compliance and Ethics Program Self-Assessment Questions 701
4.2 Methods and Guidelines for Demonstrating Compliance Program Effectiveness 703 By Melanie Sponholz
Chapter 5: Specific Compliance and Ethics Risks 709
Anti-Corruption and Anti-Bribery 711
5.1 Anti-bribery and Corruption Compliance Programs 713 By T. Markus Funk, PhD
Appendix 5-A: Additional Resources on Anti-Corruption and Anti-Bribery 727
Appendix 5-B: Considerations in Compliance Education Program Development 728
Appendix 5-C: Best Practices Checklist for Managing Third-Party Risk 732
Appendix 5-D: Common Red Flags Indicating Heightened Potential for Corruption 734
5.2 Bribery in the UK and the UK Bribery Act 2010 735 By Jonathan P. Armstrong, LLB, FCIM
Appendix 5-E: Bribery Act Resources 749
5.3 A Global Standard to Address Bribery Risk: ISO 37001 751 By Leslie Benton
5.4 Anti-Corruption Laws/Regulations in Latin America 755 By Nico Lecon, CCEP
Appendix 5-F: Latin America Anti-Corruption Resources 769
Anti-Money Laundering 771
5.5 Anti-Money Laundering Compliance Programs for Financial Institutions and Other Businesses 773 By Stephanie Brooker, Ella Alves Capone, and Chris Jones
5.6 Customer Due Diligence and Beneficial Ownership 801 By Ellen Lafferty
Antitrust/Competition Law 809
5.7 Federal Antitrust Law Risks 811 By Lisa A. Davis, JD and Baasil Shariff, JD
Appendix 5-G: Federal Antitrust Law Key Resources 831
5.8 Antitrust Compliance in Canada 833 By Huy Do, John Pecman, and Musa Mansuar
5.9 Antitrust Compliance Programs as Evaluated by the Antitrust Division of the U.S. Department of Justice 839 By Theodore Banks
Conflicts of Interest 847
5.10 Conflicts of Interest 849 By Rebecca Walker, Esq.
Appendix 5-H: Model Conflicts of Interest Policy 859
5.11 Conflicts of Interest: Evaluating Outside Board of Director and Advisory Service Roles 863 By Monica Lopez Reinmiller
5.12 Gifts and Entertainment Compliance 869 By Rebecca Walker, Esq.
Entity-Specific Risk Management 879
5.13 Government Agencies: Effective Compliance and Ethics Programs are Necessary for Public Trust 881 By Teri Quimby, JD, LLM
Environmental Liabilities 899
5.14 Environmental Law and Compliance 901 By Patrick J. Redmond, JD, Katherine S. O’Keefe, JD, Elizabeth Nugent Morrow, JD, Astrika W. Adams, JD, Nicholas J. Hanel, JD, Jesse C. Miles, JD, MS, Mariel Tang, JD, MPH, Justin A. Weatherwax, JD, Robert T. Denney, JD, and Timothy F. Nevins, JD
Appendix 5:I: Environmental Risk Facts and Mitigating Measures 983
Appendix 5-J: Environmental Compliance Program Self-Assessment Questionnaire 984
5.15 Compliance Professionals as the New Face of ESG Leadership 987 By Lisa Beth Lentini Walker
5.16 ESG, Cyber, and Privacy: Bridging the Divide 993 By Lisa Beth Lentini Walker
Government Contracting and Relationships 997
5.17 Government Contractor Integrity and Responsibility: Risks and Opportunities in the Federal Marketplace 999 By Eric R. Feldman, CFE, CIG, and Rodney A. Grandon
5.18 Compliance Overview: Corporate Involvement in the Federal Public Policy Arena 1007 By Timothy W. Jenkins and Kate A. Belinski
Government Enforcement Actions and Disclosures 1015
5.19 Voluntary Disclosure, Mandatory Disclosure, and Government Engagement 1017 By Eric F. Hinton, Esq.; Paige Holden Montgomery, Esq.; and David A. Silva, Esq.
5.20 Corporate Probation: The Use of Independent Monitors to Improve Compliance and Prevent Fraud 1039 By Vincent L. DiCianni, Esq.; Eric R. Feldman, CFE, CIG, CCEP-I; Yashira Zwisler, Esq.; and Alex Moran, CCEP
5.21 False Claims Act Risks 1057 By Peter B. Hutt II and Terra White Fulham
Appendix 5-K: False Claims Act References to Key Resources 1069
Identity Verification 1071
5.22 Compliance and Fake IDs: Complications of Checking IDs and Confirming Identity 1073 By Susan Fenimore Dworak and Cristina Jerney
Labor/Employment 1083
5.23 Wage and Hour Compliance Under Federal and State Laws 1085 By Allan S. Bloom, Rachel S. Philion, and Laura L. Vaughn
5.24 Harassment in the Workplace: Leadership Impact and the Role of the Compliance and Ethics Practitioner 1099 By Dr. Marsha Ershaghi Hames
5.25 Building Cultures of Integrity in Remote and Hybrid Environments 1107 By Lisa Beth Lentini Walker
5.26 The Changing Landscape of Cannabis Legalization: Compliance and Ethics Program Challenges 1113 By Amy E. McDougal, JD, CCEP
Mergers and Acquisitions 1129
5.27 Effective Ethics and Compliance Due Diligence during Mergers and Acquisitions 1131 By Kasey T. Ingram, JD, CCEP
* 5.28 Corruption Risk in Mergers and Acquisitions: What Companies Must Get Right 1143 By Madhavi Dutta
Privacy and Data Protection 1153
5.29 A Data Privacy Compliance Program Primer: A Snapshot of Data Privacy Regulations, Risks, and Compliance and Risk Management Effectiveness Strategies 1155 By Deborah Lynne Adleman and Jennifer Ruehr
5.30 Does GDPR Apply to My Organization? 1175 By Robert Bond
5.31 The Role of the Data Protection Officer in Europe 1181 By Robert Bond
5.32 Privacy in the European Union: A Data Safekeeping Revolution 1185 By Daniel A. Cotter
5.33 A New Decade in Data Privacy: Complying with the CCPA 1189 By Lisa J. Sotto and Danielle Dobrusin
5.34 Bring Your Own Device Policies and Practices 1199 By Christine Vanderpool
5.35 Cybervigilance in Establishing Security Cultures 1207 By Mark Lanterman
5.36 Cyber Insurance Guidelines for Corporate Compliance and Ethics Executives and Boards of Directors 1215 By Christine Marciano
Appendix 5-L: Self-Assessment to Determine Cyber Insurance Risk 1223
Appendix 5-M: Recommendations to Prepare for and Reduce the Cost of Cyber Insurance 1224
Appendix 5-N: Common Cyber Insurance Mistakes to Avoid 1226
5.37 Data Mapping: A Necessary Risk Management Tool for Data Compliance 1229 By Desh Urs
5.38 Security Incident and Data Breach Response 1233 By Doug Pollack, MBA, CIPP/US
5.39 Navigating U.S. Privacy Standards: A Guide for Compliance Officers 1241 By Gretchen Swanz Herault, CIPP, CIPM
Records Management and Retention 1249
5.40 Creating an Effective Data and Information Governance Program 1251 By Virginia MacSuibhne and Leslie Stevens
Appendix 5-O: Model Record Retention Policy 1261
Appendix 5-P: Sample Record Retention Schedule Chart 1264
Appendix 5-Q: Sample Litigation Hold Notice 1266
Appendix 5-R: Sample Record Retention Decision Tree Tool 1268
Social Media 1269
5.41 Social Media Compliance 1271 By Kortney Nordrum, Esq., CCEP, CHC
? Appendix 5-S: Model Social Media Policy 1277
Supply Chain 1281
5.42 Human Trafficking Prevention in the Supply Chain 1283 By Gwendolyn Hassan, JD, CCEP
5.43 Complying with the SEC’s Conflict Minerals Rule: An Overview for Compliance Professionals 1301 By Michael R. Littenberg
Technology and Compliance 1311
5.44 Artificial Intelligence and Corporate Compliance 1313 By Adrian Sierra
5.45 The Relationship between Technology and Compliance 1325 By Fergus Allan and Anna Groebe
5.46 Data Analytics for Compliance 1335 By Gerry Zack, CCEP, CFE
5.47 Ethics, Compliance, and Artificial Intelligence 1345 By Matt Kelly
5.48 Harnessing Technology for Auditing and Monitoring in the Digital Era 1353 By Salih Ahmed Islam
5.49 Managing the Ethics and Compliance Risks of Artificial Intelligence 1357 By Gwendolyn Hassan, JD, CCEP, Anthony J. Rhem, PhD, and Patrick Henz
Trade Compliance 1381
5.50 Corporate Compliance in a Geopolitical World: OFAC’s Framework for Compliance Commitments 1383 By Jeremy Page and Shannon Fura
5.51 International Trade and Business: U.S. Export Controls 1401 By Josephine Aiello LeBeau and Anne Seymour
Appendix 5-T: List of Terms, Acronyms, Corresponding Definitions, and References 1407
5.52 U.S. Antiboycott Laws: Understanding the Impact and Ensuring Compliance 1391 By Matt Silverman
5.53 Compliance with U.S. Trade Regulations 1427 By Lindsay Bernsen Wardlaw
