Among all the elements of a corporate compliance program, perhaps the most difficult piece to understand is the testing and monitoring of your controls. Clearly the two are important. The U.S. Justice ...

Recent Deferred Prosecution Agreements (DPAs) show the UK Serious Fraud Office (SFO) scrutinising companies’ compliance programmes. All of the companies which entered into DPAs relating to bribery had ...

Small manufacturers preparing for an IPO, merger, or private equity investment often face a sobering reality: investors want to see strong financial controls. The Sarbanes-Oxley Act (SOX) sets the ...