Institutional integrity

ECTS : 3

Description du contenu de l'enseignement :

Managing integrity risks beyond compliance: 

• Legal risks
• Institutional Integrity: corporate functions and processes
• Informal and formal resolution of incidents
• Criminal law vs. disciplinary matters 
• Professional services
• Typology of risks
• Value chain of integrity processes
• Specifics of Financial Statement Fraud  

 Addressing risks through soft law 

• From Sutherland, 1949, to Yates, 2015.
• Procedural framework
• Investigation Policy: UNESCO Guidelines
• Protection against retaliation
• Introduction to interviewing skills
• Data Privacy Principles
• Racism in organizations

Internal Control vs. fraud & corruption

• Fraud Triangle (D. Cressey, 1953)
• ACFE typology
• Fraud schemes
• Prevention
• Fraud cases
• Moral and Sexual Harassment
• Example of corporate policy: anti-harassment

Compétence à acquérir :

This course will look into organizational processes meant to address integrity risks, may they be related to fraud, corruption, or workplace misconduct. Properly addressing them is a key expectation of stakeholders who hold managers accountable for mainting institutional integrity, setting the right tone and maintaining the reputation of their organization. 

Students will learn 

• How to identify key intergrity issues of multinational organizations;
• To act on the levies of organizations to mitigate risks and create a value proposition;
• Link internal processes with legal risks and perception by stake holders;
• Control processes to prevent social risks.

Mode de contrôle des connaissances :

In-class presentation and supporting document in an agreed format (verbatim, slides, research, video, ...)