Integrating transparency, accountability and ethical behavior into company culture can help organizations mitigate risk and keep ahead of regulatory change.

顺从forms an integral part of virtually every organization’s operations. Depending on the organization’s ownership structure, industry and location, everything from its accounting to its human resources may be subject to a regulatory regime, industry association guidelines or internal codes of conduct.Organizations that operate in more than one jurisdiction will, of course, have to contend with different regimes in each place.

违规行为可能带来的重大法律、财务和声誉损害足以让企业强调合规性。然而，法规遵从性也很重要，因为法规遵从性差往往意味着更大的问题是糟糕的业务实践，从而使组织面临更大的风险。归根结底，合规不仅仅是履行监管或其他义务：它涉及建立一种以透明度、问责制和道德行为为中心的诚信文化。

一个正直的文化产生的利益超出了那些与谨慎行为有关的利益。看似无处不在的政府法规也经常在变化。任何司法管辖区的监管优先权都可能随着时间的推移而发生显著变化，这取决于执政当局和其他变量。在国家一级进行监管改革的努力可能会不均衡地渗透到地方一级，也可能会跨行业。此外，新兴产业往往发现自己正处于监管灰色地带。在那些时候，拥有强大诚信文化的公司可以走在监管变革的前面。此外，来自更严格司法管辖区的企业更愿意与合规被认为是正确做法的公司开展业务。

^{对诚信文化承诺的真正考验是它如何回应可疑或被禁止的行为——特别是当违规行为涉及关键员工或管理层成员时。}

然而，建立诚信文化是一项更广泛、更复杂的工作，而不仅仅是确保清单和报告机制到位。在我们与政府和企业合作的经验中，帮助建立、维持和监控这样的文化，我们发现他们在六个不同的元素的基础上休息：

1. 来自顶部的音调An organization takes its direction from its leaders. A board that emphasizes compliance will likely be able to communicate that message much more powerfully than the head of compliance or internal audit.
2. 资源配置必须以建立和维持这种文化所需的资源来支持对透明度和问责制的明确承诺。
3. 过程和控制正确的程序提供了一个框架，确保决策和行动透明，不涉及利益冲突。控制使组织能够识别和响应更系统的异常和弱点。
4. 教育类组织中的每个人都必须了解期望的是什么。高管和员工还需要不断的强化和培训，以便他们能够在意外或模棱两可的情况下运用自己的判断。
5. 绩效目标和激励措施Ultimately, executives and employees act according to how they are incentivized. Board members and senior management must understand that unrealistic deadlines or budget constraints can constitute risks in their own right. Managers should set performance goals that can be achieved without compromising integrity, transparency, or compliance.
6. 应对和补救The real test of an organization’s commitment to a culture of integrity is how it responds to questionable or prohibited behavior. Particularly in cases where the transgression involves a key employee or a member of management, the temptation to rationalize or overlook the misdeed can be high.

在克罗尔全球欺诈和风险报告, we asked respondents about the extent to which they followed various best practices for instilling a culture of integrity (see Figure 16). Globally, each of the eight best practices is followed by roughly three-quarters of the organizations surveyed. However, while 35 percent say they have adopted all eight practices, one in four organizations say they have adopted half at most.

It is notable how few respondents strongly agree that their organization’s performance goals and incentives do not conflict with its risk management practices. While all of the practices listed are important, ensuring that performance goals and incentives can be met without compromising integrity is arguably the single most important step that organizations can take in building a culture of integrity.

_{虽然35%的组织表示他们已经采纳了所有八种做法，但四分之一的组织最多采纳了一半。}

对于大多数组织来说，建立诚信文化是一项持续的任务，每个元素在任何给定的时间都处于不同的强度水平。组织可以使用矩阵来评估其诚信文化的状况，并确定需要进一步工作的优先领域（见下表）。

胺Antari,总经理兼中东区负责人		片山弘基，常务董事兼日本区负责人		Recardeo Romero,开放l Managing Director, Latin America
胺Antari is a managing director in Kroll's Business Intelligence and Investigations practice and Head of中间东。胺在中东、北非和北非的跨国公司、金融机构和咨询公司有15年的工作经验美国。他在调查方面具有特殊的专业知识，对国际监管要求（如英国贿赂法，外国腐败行为法）以及监督和禁止义务。 在他的职业生涯中，Amine协助各种金融机构、政府机构、开发组织和工程公司进行欺诈和腐败调查、欺诈和腐败风险评估以及反洗钱举措。 Prior to joining Kroll, Amine was Head of Compliance Investigations at SNC-Lavalin, a global infrastructure, engineering, and construction company. He joined the firm in 2011 to establish the Investigation department in its Montreal office, but spent his last two years with the firm in Abu Dhabi, with primary responsibility for investigating and mitigating risks related to bribery, corruption, and fraud. 在这方面，Amine领导了一系列跨境调查，涉及非洲、中东、亚洲和欧洲以及北美和南美各国的多边开发银行以及政府和私营部门实体。Amine还在欺诈风险评估、反洗钱举措、内部控制设计和合规咨询方面发挥了核心作用。 胺is an author and has also spoken at a number of global conferences.		Hiroki Katayama是达夫菲尔普斯（Duff&Phelps）驻东京分公司Kroll的董事总经理兼日本商业情报和调查业务主管办公室。他负责管理各种风险咨询业务，包括日本复杂的合规相关业务，并协调此类业务的交付日本总部的全球任务客户Hiroki公司的专业领域包括业务流程审查和财务尽职调查。他的经验包括在与《萨班斯-奥克斯利法案》有关的公司治理、并购交易的商业尽职调查以及内部控制和补救审查等领域提供广泛的咨询服务。 Prior to joining Kroll, Hiroki was an Associate Director at an international risk consultancy. He managed a broad range of complex initiatives with a specific focus on business due diligence and strategic organization reform. Previously, he was a senior manager at one of the Big Four accounting firms, where he led company-wide projects related to risk and management consulting, with a particular focus on valuation, due diligence, and internal control reviews of Japanese companies. Hiroki的职业生涯始于Dai-ichi Kangyo Bank（现为瑞穗银行），在那里他广泛参与了与合规相关的举措，包括评估与监管变化相关的业务要求和系统以及日本财务省提供的指导。		雷卡雷多·罗梅罗is Kroll’s regional managing director for Latin America. He has management responsibility for Kroll’s offices in Miami, São Paulo, Mexico D.F., Bogotá, Buenos Aires and St. George’s (Grenada).With more than 15 years of investigative and risk management experience, Recaredo assists clients to mitigate a wide range of fraud and corruption risks and to respond to compliance breaches and integrity incidents; he also provides extensive dispute advisory support. Recaredo has led diverse engagements advising clients on pre-transaction due diligence and compliance programs.In addition, he has managed and executed numerous cross-border investigations on commercial bribery, FCPA violations and corporate misconduct for local and international clients, often working closely with external legal counsel. Recaredo是从一家领先的风险咨询公司加入Kroll的，他曾担任公司调查小组的业务负责人。在这一职位上，他监督整个安第斯地区的所有调查工作，并领导当地和国际客户的复杂调查。他在政治风险分析方面也拥有丰富的专业知识，并向公共和私营部门广泛咨询。 拉丁美洲媒体经常寻求雷卡雷多对欺诈、腐败和廉正问题的看法。他还担任多个投资和专业团体的演讲嘉宾。