Anti-corruption & Anti-Bribery Services

Era of global anti-bribery and corruption enforcement

Despite the global economy starting to recover slowly from the turmoil of the global financial crisis, rather than a mere economic recovery, this recovery should be accompanied by the transition in the location of business, rules, competition, furthermore the market itself. Fair competition increasingly becomes more important for companies which seek new markets in a global market. To obtain fair competition, companies are required to fight against dumping, cartels, and bribery. International organizations and governments also take rigorous and aggressive stance towards such issues. In particular, after the issuance of OECD Anti-Bribery Convention of 1999, the regulations against bribery of foreign public officials are now in place in many countries. Recently enforcement of such laws has also increased.
In regards to the Foreign Corrupt Practices Act of the United States, which was the first of its kind law in the world, we expect enforcement to be widely applied in a global level, and it will affect many global companies. Due to increase in number of FCPA enforcement by the United States authorities, increase in amounts of fines and penalties, and increase in diversification of nationalities and industries of target companies, our FCPA consulting practice will serve as an exemplary model of anti-corruption and unfair-trading for global companies.
Japanese companies which rapidly expand into various countries, including emerging markets, face increased risk of being involved in bribery of foreign public officials and corruption risk. Particularly considering the risk of violating of the FCPA, it is necessary to implement the compliance program and perform monitoring. 

Important matters that companies should consider

Corruption in general is when a person in a position such as public officials perform corrupt activities by acceptings bribe to promote the interests of individuals by using their authority and status.
There is a risk that the payment or promise of payment to a third party by the company is considered corruption. There is various form of fraud, e.g, bribery, kickback, bid-rigging, illegal reward and so on. Therefore, understanding what would be considered fraud or the best way to discover fraud is important in establishing an effective compliance program to prevent fraud.
・Support of effective compliance program implementation
・Support of corruption risk workshop/ related education and training
・Diagnosis of corruption risk/GAP Analysis
・Investigation of compliance violation
・Support of Internal Audit/ FCPA due diligence 

Support of effective compliance program implementation

We will support the development and implementation of a corruption risk management strategy for companies by taking advantage of a company’s internal controls. Especially, it is important to implement an effective compliance program that can respond to the accusations of enforcement authorities. Deloitte Forensic Service Team can evaluate and diagnose risks of corruption and offer risk management service which focuses on educational support.

【Our Services】
・Implementing and supporting an effective compliance program 

Supporting Corruption risk workshop/ Training

We can assist with a corruption risk workshop focusing on the external and internal environment of the company. Promoting communication about corruption risk can result in discovery of potential corruption risks, sharing knowledge, and implementation of voluntary preventive measures. We also support participatory trainings targeting each employee. This can result in identifying business challenges, facilitation of identifying corresponding priority (including crisis and day-day management) and the effect of share of recognition of issues to corporate goal.

【Oue Services】
・Support of planning and implementation of corruption risk workshop
・Corruption Risk Training
・Support of ranking corruption risk
・Support of company-wide corruption risk assessment 

Corruption risk diagnosis/ GAP analysis

As similar patterns of corrupt activity often occur in many cases, the likelihood of such corruption can be reduced by introducing practical corruption prevention measures.
Adopting the corruption risk diagnosis methods, as well as performing diagnosis of corruption risk, we will propose discovery and preventive measures.

【Our Services】
・The development of anti-corruption regulation program
・Corruption risk diagnosis
・Support of corruption risk evaluation 

Investigation of compliance violations

In a compliance violation investigation, we support the internal investigation by calculating the scale of the damage and investigating the background of corruption, then creating an investigation report. It will enable companies to sincerely respond to each stakeholder. We can support the recovery of social value of the company by investigation and implementation of corrective measures created through factor analysis.

【Our Services】
・Support internal investigations, and outsourcing to external investigation committee
・Evaluation of suspected or red-flagged corruption, and creating a research plan
・Elucidation and investigation of management fraud and employee fraud
・Interview by experts
・Collection, analysis and presentation of evidence, including electronic data
・Implementation of computer forensics
・Support calculation of damages from corruption
・Support the improvement of internal controls
・Support responses to enforcement authorities

Internal audit support/ FCPA due diligence

Internal Audit Support
There is no specific audit procedure which can absolutely discover corruption and we cannot commence audit procedures timely and effectively unless there is an indication of a fraud scheme. By using our unique approach which takes into account the normal audit method and utilizes a basic risk approach which tests hypothesis, we can support a company’s internal audit. With this approach, it is possible to implement an effective internal audit.

【Our Services】
・Support fraud prevention discussions
・Support information collection and analysis in relation to fraud
・Fraud investigation support
・CAATs implementation support

FCPA due diligence
Whereas internal audit support is an approach within the company, FCPA due diligence is the approach outside of the company.
FCPA due diligence is performed for the purpose of evaluation of a FCPA related compliance program of a targeted company in the case of M&A. Lack of proper FCPA due diligence may lead to the higher chance of successor liability and result in the imposition of fines, if a FCPA violation is discovered after the integration. Deloitte Forensic Service Team perform FCPA due diligence in both compliance and business process by effectively utilizing electronic data of targeted companies.

【Our Services】
・Understanding and analysis of the usage of agents
・Understanding and analysis of commercial trading conditions with government-owned customers
・Understanding and analysis of large-scale development projects and joint venture
・Understanding and analysis of payment status of tariffs, immigration, taxes, and licenses
・Investigation of direct or indirect transaction with government entities
・Investigation of target company’s internal control