April 21, 2021

Thesaurus : Doctrine


📝L’audit du dispositif de compliance : un outil clé pour en vérifier la robustesse, in 🕴️M.-A. Frison-Roche (ed.), 📕Les outils de Compliance

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â–ş Full Reference : A. Gutierrez-Crespin, "L’audit du dispositif de compliance : un outil clĂ© pour en vĂ©rifier la robustesse" ("Audit of Compliance system: a key tool for checking its robustness"), in M.-A. Frison-Roche (ed.), Les outils de la Compliance, coll. "RĂ©gulations & Compliance", Journal of Regulation & Compliance (JoRC) and Dalloz, 2021, p. 133-140.


đź“•read a general presentation of the book, Les outils de la Compliance, in which this article is published


â–ş Summary of the article (done by the Journal of Regulation & Compliance): The author identifies what characterizes a "Compliance audit". Different from a "Compliance program", which is an instrument of constraint, and even from an internal investigation, which aims to detect breaches, the Compliance audit aims to measure the risks of discrepancy in relation to Compliance requirements. or even identify areas for improvement.

From this definition, it is explained how concretely a Compliance audit is carried out, by a risk-based approach, and who are the actors (internal and external to the company).


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