Corporate Compliance 

Business Integrity facilitates the realization of lawful conduct of board members and employees.

Deloitte Legal offers a ‘Business Integrity Program’ for corporate executives which ensures the detection and mitigation of (liability) risks. The program aims to systematically identify the potential liability issues (Business Integrity Assessment) and to take appropriate countermeasures (Compliance Capacity Building). Within our approach we use the company-specific risk environment as a point of reference and develop customized programs in consideration of the international legal situation and based on the economic condition of the corporation.

While prohibition-driven compliance programs are implemented to prevent sanctions, our business-driven approach is value-enhancing and recognized as a competitive advantage – rather than an obstacle or cost center. We advise German companies as well as the German sub-groups of international groups of companies and support the implementation of a deeply entrenched integrity culture in order to contribute to their long-term corporate success.

Our service offerings at a glance:

• Business risk assessment and business integrity
• Up to date criminological insights and detailed know-how of current jurisdiction and legislative proposals
• Proactive risk reviews and investigations
• Periodic reviews and compliance testing
• Anti-corruption prevention, Tax Integrity, Competition, Antitrust and Public Procurement Law, Banking & Finance, Data Privacy, Intellectual Property, Trade Control, etc. 
• Verification of your CMS according to “IDW Prüfungsstandard 980” (Assurance Standard No.980 of the Institute of Public Auditors in Germany) in cooperation with our specialist audit colleagues of the Corporate Governance Assurance (CGA) team; see below

Corporate Governance Assurance (CGA) by Deloitte

An effectively operating Corporate Governance System (CGS) is the cornerstone of a sustainable management of an organization. A CGS implementation and audit according to the provisions set forth by the Institute of Public Auditors in Germany offers organizations an objective opinion on the adequacy and operating effectiveness of their systems. Deloitte Corporate Governance Assurance and Deloitte Legal assist organizations with the implementation and monitoring of effective CGS. 

It is exceedingly difficult for the members of Executive and Supervisory Boards to keep up with the increasing and fast-changing requirements regarding the design and monitoring of Corporate Governance Systems. In order to provide organizations with excellent and individualized consulting and audit services - covering all shades of these increased requirements - Deloitte Legal closely cooperates with the Deloitte Corporate Governance Assurance team.

Together with our colleagues of the Corporate Governance Assurance team we support your organization with regard to the design, implementation and optimization of corporate governance systems. A subsequent audit provides members of the Executive and Supervisory Board with insights and an objective opinion on the adequacy and operating effectiveness of their CGS. The Deloitte Corporate Governance Assurance team has extensive expertise in conducting audits and audit-related consulting services regarding all four cornerstones of a CGS as defined by the assurance standards of the Institute of Public Auditors in Germany (Institut der Wirtschaftsprüfer in Deutschland, IDW):

• Compliance Management System (IDW AssS 980)
• Risk Management System (IDW AssS 981)
• Internal Controls (IDW AssS 982)
• Internal Audit (IDW AssS 983)

Our cross-functional audit and consulting services support you in the establishment and monitoring of your CGS and assist you in creating and maintaining a secure and sustainable organization.