Anticorruptie:

(Inter)nationale

ontwikkelingen

en vraagstukken

ICC

Muel Kaptein

19 juni 2013

2 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.

1. Trends: Enkele belangrijke verdragen en wetten op het

terrein van anticorruptie

3 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.

Ketenverant- woordelijkheid

1: Trends: Belangrijke ontwikkelingen

Verscherpte wet- en regelgeving

Toenemende verwachtingen

van stakeholders

Zwaardere straffen

Vervolging personen

Internationale samenwerking

autoriteiten

Sectorbenadering

Adequate maatregelen

Adequate maatregelen

4 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.

1. Trends: Adequate maatregelen

Due diligence

Monitoren en beoordelen

Proportioneel beleid en procedures

Communicatie en training

Commitment vanuit het senior

management

Risicoanalyse

FCPA: 10 Hallmarks UKBA: 6 principles

Continue verbetering: periodieke testen

en reviews

Derde partijen due dilligence en

betalingen

M&A: pre-transactie due dilligence en

post-transactie integratie

Mogelijkheid tot vertrouwelijk melden en

intern onderzoek

Incentives en disciplinerende maatregelen

Toezicht, autonomie en middelen

Gedragscode en compliance beleid en

procedures

Training en continue advies en sturing

Risicoanalyse

Commitment vanuit het senior

management en een duidelijk beleid

5 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.

2. Vier huidige vraagstukken bij bedrijven:

Risico-analyse (hoe pak je dit aan?)

MOD HIGH

LOW MOD Lik

elih

oo

d

of

bri

bery

Low Fundamental Significance

to entity

High

Structuur onderneming? Geografische spreiding?

Sector?

Aard transacties?

Cultuur onderneming?

?

MOD HIGH

LOW MOD

6 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.

2. Vier huidige vraagstukken bij bedrijven:

Due Diligence (wie zijn mijn derde partijen eigenlijk?)

Voorbeelden uit de praktijk

Purchasing

Agents

Distributors

Sales

Agents

Resellers

Brokers

Wholesalers

Shippers

Freight

Forwarders

Licensees

Customs

Agents

Lobbyists

Regulatory

Affairs

Consultants

Product

Registration

Agents

Health &

Safety

Consultants Promotional

Consultants

Travel and

Expense

Vendors

Joint

Venture

Partners

Nieuwe over te nemen partijen!!!

7 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.

■ Vage beschrijving van de kosten

■ Consulting fees gerelateerd aan overheidsbesluit

■ Onvolledige of ontbrekende documentatie

■ Buitensporige giften

■ Gebruik van veel tussenpersonen

■ Ontbreken overeenkomst

■ Agent vraagt om verhoogde factuur

■ Gratis goederen / samples

■ Ongebruikelijke contante betalingen

■ Betaling naar offshore-rekening

■ Bankrekeningen worden geopend, gesloten en/of verplaatst

■ Overcompensatie, aan buitenlandse managers

■ Zakelijke relaties met buitenlandse ambtenaar

■ Betaling aan derde verhuld als payroll

■ Vervalste declaratie- documenten

■ Dubbele indiening van kosten

■ Opgave activiteit of aanwezigen bij maaltijd ontbreekt

■ Het bestaan van de beoogde begunstigde is niet vastgesteld

■ Verzoek betreft individu

■ Begunstigde is overheid

2. Vier huidige vraagstukken bij bedrijven:

Monitoring (wat is een mogelijke red flag?)

Inkoopproces Verkoopproces Treasury

HRM Proces Declaraties Charitatieve giften

8 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.

2. Vier huidige vraagstukken bij bedrijven:

Beïnvloeding gedrag (hoe doe je dat?)

“To create an ethical culture, attention must be paid to norms at

all levels of an organization, including the “tone at the top”,

“mood in the middle”, and “buzz at the bottom”.”

Aantal regels

Aan

tal in

cid

en

ten

X

9 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.

3. Naar 2025

■ Binnen bedrijven: Systematisch en integraal onderdeel van

compliance

■ Richting bedrijven: Eenduidigere eisen en strengere

handhaving

10 © 2013 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International Cooperative.

KPMG Integrity

Muel Kaptein

Laan van Langerhuize 1

1186 DS Amstelveen

Tel: 020-6567701

E-mail: kaptein.muel@kpmg.nl