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新版指南加入更多關(guān)于如何滿足美國司法部對企業(yè)合規(guī)的要求，但并未對政府評估企業(yè)合規(guī)程序的政策進(jìn)行重大修改。更值得注意的是，新版指南是由美國司法部刑事局發(fā)布的，因此僅對該局有約束力，對其他負(fù)責(zé)起訴公司犯罪的部門并無約束力。盡管如此，新版指南依然對在美營商的中國企業(yè)建立全面合規(guī)體系或評估現(xiàn)有合規(guī)體系的有效性有重大意義，也可以以此為標(biāo)準(zhǔn)確保其合規(guī)體系符合全球優(yōu)秀合規(guī)實踐。

Beyond providing greater insight into the DOJ’s expectations, the 2019 Corporate Compliance Guidance does not signal any major policy changes regarding the evaluation of compliance programs. It also worth highlighting that this was published by the Criminal Division of the DOJ and is therefore only binding within its division.[3] It is not binding on the U.S. Attorney’s offices who can also prosecute corporate crimes. Regardless, 2019 Corporate Compliance Guidance is a useful tool for anyone involved in reviewing or building compliance programs for Chinese companies operating under U.S. jurisdiction or looking for best practices that can be used elsewhere.  

新版指南旨在幫助檢察官在辦案中更好地判斷“在犯罪發(fā)生時，企業(yè)的合規(guī)管理是否有效”，繼而決定相關(guān)問題，比如：

The 2019 Corporate Compliance Guidance was written to assist American prosecutors “in making informed decisions as to whether… the corporation’s compliance program was effective at the time of [a criminal] offense.” The effectiveness of a compliance program is necessary for determining the:

然而，新版指南并不是審查企業(yè)合規(guī)程序時的清單或公式，因為司法部要求聯(lián)邦檢察官針對特定企業(yè)的風(fēng)險特點和防控方式做出個案分析。新版指南回答了檢察官在評估企業(yè)合規(guī)有效性時會遇到的3個基本問題：

The Corporate Compliance Guidance, however, is neither a checklist nor a formula for evaluating a corporate compliance system because the DOJ requires federal prosecutors to make individualized assessments that takes into a specific corporation’s risk profile and solutions to mitigate risks. Rather, the Corporate Compliance Guidance answers three “fundamental questions” that a federal prosecutor will ask when evaluating a corporate compliance program:

這三項大問題涵蓋了司法部在分析企業(yè)合規(guī)程序時所遇到的不同問題。

This question framework categorizes the various topics that the DOJ has found relevant when analyzing corporate compliance programs. 

聯(lián)邦檢察官在辦案中提出的第一個基本問題是企業(yè)的合規(guī)程序是否完備。完備的合規(guī)程序的標(biāo)志有：風(fēng)險評估機(jī)制，有效的政策和程序，良好的培訓(xùn)和溝通機(jī)制，匿名報告機(jī)制和調(diào)查程序，第三方交易伙伴管理和并購合規(guī)管控。檢察官審查以下方面：

The first fundamental question to be asked by federal prosecutors is whether the company’s compliance program is well designed. The “hallmarks” of a well-design compliance program involve risk assessment, policies and procedures, training and communications, confidential reporting structure and investigation process, third-party management, and mergers and acquisitions. To determine if a corporation’s compliance program is well designed, prosecutors will look at the following:

檢察官在確定一個企業(yè)是否有完備的合規(guī)程序時重點關(guān)注的是“一個企業(yè)是否有設(shè)計良好的合規(guī)程序來從商業(yè)角度理解企業(yè)的經(jīng)營，企業(yè)如何發(fā)現(xiàn)、評估、定義其風(fēng)險范圍,以及企業(yè)是否就其風(fēng)險充分審查并投入資源?！睓z察官“應(yīng)當(dāng)考慮公司是否分析并處理了因經(jīng)營地點、經(jīng)營范圍、競爭能力、監(jiān)管主體、潛在客戶和合作伙伴、第三方伙伴、禮物、差旅、娛樂開銷、慈善捐贈和政治獻(xiàn)金所帶來的風(fēng)險?！?/p>

A critical aspect for a prosecutor determining whether a compliance is well designed is “whether a company has a well-designed compliance program is to understand the company’s business from a commercial perspective, how the company has identified, assessed, and defined its risk profile, and the degree to which the program devotes appropriate scrutiny and resources to the spectrum of risks.” Prosecutors “should consider whether the company has analyzed and addressed… risks presented by… the location of its operations, the industry sector, the competitiveness, the regulatory landscape, potential clients and business partners, transactions with foreign governments, payments to foreign officials, use of third parties, gifts, travel, and entertainment expenses, and charitable and political donations.”

值得注意的是，檢察官可能會對有效的“以風(fēng)險為導(dǎo)向的，就高風(fēng)險交易投入了適當(dāng)注意和資源的合規(guī)程序”予以“肯定”，“即使該項目未能涵蓋一些低風(fēng)險領(lǐng)域的違規(guī)行為?！痹谠u估中，檢察官應(yīng)考量企業(yè)的風(fēng)控流程，風(fēng)險導(dǎo)向的資源分配，以及合規(guī)程序的更新和修改。

Notably, prosecutors may “credit” an effective “risk-based compliance program that devotes appropriate attention and resources to high-risk transactions, even if it fails to prevent an infraction in a low-risk area.” To determine this, prosecutors should consider the risk management process, risk-tailored resource allocation; and any updates and revisions.

新版指南強(qiáng)調(diào)了司法部的意見，即一個“設(shè)計良好的合規(guī)程序應(yīng)具備……用以降低公司在風(fēng)險識別過程中所發(fā)現(xiàn)風(fēng)險的政策和流程。”檢察官在評估一個公司的政策和流程時應(yīng)考慮以下5點：設(shè)計良好、內(nèi)容全面、易于理解、融入運(yùn)營、責(zé)任把關(guān)。

The 2019 Corporate Compliance Guidance reiterates the DOJ’s position that a “well-designed compliance program entails policies and procedures that…aim to reduce risks identified by the company as part of its risk assessment process.” There are five areas that prosecutors should consider when assessing a corporation’s policies and procedures: design, comprehensiveness, accessibility, responsibility for operational integration, and gatekeepers.

新版指南認(rèn)為“一個設(shè)計良好的合規(guī)程序的另一個特點是適宜于公司培訓(xùn)和溝通機(jī)制。”在評估中，檢察官應(yīng)當(dāng)“審查合規(guī)程序是否在工作中向員工廣泛傳播且能夠為員工理解。”四個重要的評估內(nèi)容為：風(fēng)險導(dǎo)線的培訓(xùn)，培訓(xùn)的形式、內(nèi)容和有效性，對于不當(dāng)行為的溝通和獲取相關(guān)指導(dǎo)的難易程度。

The 2019 Corporate Compliance Guidance observes that “another hallmark of a well-designed compliance program is appropriately tailored training and communications.”  To determine this, Prosecutors should “examine whether the compliance program is being disseminated to, and understood by, employees in practice.” The four key areas for training and communications are: risk-based training; form/content/effectiveness of training; communications about misconduct; and availability of guidance.

新版指南指出“一個設(shè)計良好的合規(guī)程序的另一個特點是建立有效的、值得信賴的機(jī)制來保證員工可以匿名或秘密報告任何其發(fā)現(xiàn)的不當(dāng)行為或違規(guī)行為?！敝匾氖牵掳嬷改蠌?qiáng)調(diào)了“秘密報告機(jī)制在證明‘公司是否建立了可以有效檢測和預(yù)防違規(guī)的公司治理機(jī)制’時有很強(qiáng)的說明力?！睓z察官會著重審查4個方面：舉報機(jī)制的有效性、劃定合理調(diào)查范圍并由具備相關(guān)資質(zhì)人員調(diào)查、調(diào)查的反饋、調(diào)查結(jié)果的消息源和追蹤渠道。

The 2019 Corporate Compliance Guidance identifies that “[a]nother hallmark of a well-designed compliance program is the existence of an efficient and trusted mechanism by which employees can anonymously or confidentially report allegations” of misconduct or breaches of the company’s policies. Importantly, the 2019 Corporate Compliance Guidance highlights that “[c]onfidential reporting mechanisms are highly probative of whether a company has ‘established corporate governance mechanisms that can effectively detect and prevent misconduct.’” The four key areas that prosecutors will look at to determine whether there is an effective reporting structure and investigation process are: effectiveness of the reporting mechanism; properly scoped investigations by qualified personnel; investigation response; and resources and tracking of results.

新版指南建議公司在著手建立“有效合規(guī)程序時應(yīng)對第三方合作伙伴進(jìn)行以風(fēng)險為基準(zhǔn)的盡調(diào)?！甭?lián)邦檢察官應(yīng)當(dāng)評估“該公司對于其第三方合作伙伴，包括經(jīng)紀(jì)人，顧問和經(jīng)銷商的資質(zhì)和關(guān)系的了解程度，”以及“公司是否知道其第三方合作伙伴的聲譽(yù)和各項關(guān)系?！贝隧椪{(diào)查中，檢察官主要關(guān)注4個方向：基于風(fēng)險的全面盡調(diào)流程、適當(dāng)?shù)墓芸卮胧?、對于關(guān)系的管理、具體的措施和結(jié)果。

The 2019 Corporate Compliance Guidance suggests that companies looking to implement “well-designed compliance program should apply risk-based due diligence to its third-party relationships.” Federal prosecutors should assess “the extent to which the company has an understanding of the qualifications and associations of third-party partners, including the agents, consultants, and distributors” and “whether the company knows its third-party partners’ reputations and relationships.” When assessing third party management, prosecutors will look for the following four things: risk-based and integrated processes; appropriate controls; management of relationships; and real actions and consequences.

新版指南建議“一項完善的合規(guī)程序應(yīng)當(dāng)對于其收購對象進(jìn)行完善的盡調(diào)?！敝笇?dǎo)意見指出“錯誤的或不完善的盡調(diào)會使得目標(biāo)公司現(xiàn)有的不當(dāng)行為繼續(xù)存在?！边@會對企業(yè)的商業(yè)利益和聲譽(yù)帶來影響，也會使其面臨民事或刑事責(zé)任的風(fēng)險。在分析并購收購的合規(guī)程序時，檢察官應(yīng)當(dāng)研究盡調(diào)的程序，并購收購過程的完整性，以及將盡調(diào)結(jié)果付諸實踐的程序。

The 2019 Corporate Compliance Guidance advises that “a well-designed compliance program should include comprehensive due diligence of acquisition targets.” It observes that “[f]lawed or incomplete due diligence can allow misconduct to continue at the target company” which can result in harm to a business profit and reputation and put them at risk of civil and criminal liability. For evaluating M&A compliance procedures, prosecutors should examine the due diligence process; integration in the M&A process; and process connecting due diligence to implementation. 

新版指南中的第二個基本問題是該合規(guī)程序中是否被認(rèn)真地執(zhí)行了。檢察官的職責(zé)是檢查合規(guī)程序是僅停留在紙面上還是得到了有效執(zhí)行。此外，檢查官也應(yīng)當(dāng)考量一家公司是否有合規(guī)培訓(xùn)和合規(guī)文化讓員工“充分利用企業(yè)在合規(guī)方面努力的成果?！毙掳嬷改现赋?，“即使是設(shè)計精良的合規(guī)程序，如果在執(zhí)行中不夠嚴(yán)格或有效也是失敗的。”在評估企業(yè)的合規(guī)程序是否得到有效執(zhí)行時，檢察官關(guān)注以下幾點：

The second fundamental question included in the 2019 Corporate Compliance Guidance is whether the compliance program is being implemented effectively. Prosecutors are tasked with determining whether a compliance program is a “paper program” or one that has been effectively implemented. In addition to the question mentioned before, prosecutors should also consider that if the corporation has the training and culture of compliance that would enable staff to “utilize the results of the corporation’s compliance efforts.” The 2019 Corporate Compliance Guidance notes that “even a well-designed compliance program may be unsuccessful in practice if implementation is lax or ineffective.” To determine if a corporation’s compliance program is being implemented effectively, prosecutors look at the following:

有效執(zhí)行一項合規(guī)程序的重要方面是創(chuàng)造培養(yǎng)一種明德守法的企業(yè)文化。這種企業(yè)文化應(yīng)當(dāng)高層領(lǐng)導(dǎo)的承諾并自上而下地推行。新版指南表明，檢察官應(yīng)當(dāng)“評估企業(yè)高級管理層明確表述公司的道德標(biāo)準(zhǔn)、清晰無誤地廣為傳達(dá)，并且以身作則嚴(yán)格合規(guī)的程度?！敝改弦蔡岢隽似髽I(yè)中層在合規(guī)方面的角色，指出檢察官應(yīng)當(dāng)“評估中層在強(qiáng)調(diào)合規(guī)標(biāo)準(zhǔn)和鼓勵員工遵守方面表現(xiàn)如何?！痹诜治龈邔雍椭袑拥闹匾暢潭葧r，檢察官應(yīng)當(dāng)著重檢查中高層本身的行為，對于合規(guī)共同的承諾和如何監(jiān)督。

A critical aspect of implementing effective compliance program is creating and fostering “a culture of ethics and compliance with the law” that comes from a “high-level commitment by company leadership to implement a culture of compliance from the top.” The 2019 Corporate Compliance Guidance states that prosecutors should “examine the extent to which senior management have clearly articulated the company’s ethical standards, conveyed and disseminated them in clear and unambiguous terms, and demonstrated rigorous adherence by example.”  It also highlights the role of middle management in compliance, stating that prosecutors should “examine how middle management have reinforced those standards and encouraged employees to abide by them.” In analyzing the commitment of senior and middle management, prosecutors will look at: conduct at the top; shared commitment; and oversight.

有效執(zhí)行企業(yè)合規(guī)制度的另一個方面是“確保日常監(jiān)督合規(guī)程序執(zhí)行的管理人員有足夠的權(quán)力和地位?！睓z察官會檢查企業(yè)合規(guī)人員“（1）在企業(yè)內(nèi)是否有足夠高的級別；（2）是否有足夠的資源，如是否有足夠的人手執(zhí)行必要的審計、文件審查和分析；（3）管理層是否賦予足夠的自主權(quán)，例如可以直接與董事會和董事會審計委員會匯報的渠道?！痹谡{(diào)查中，檢察官會評估“是否有足以確保其獨立性和準(zhǔn)確性的層級來負(fù)責(zé)內(nèi)審，”這也是合規(guī)人員是否足夠有權(quán)的一個標(biāo)志。

Another aspect of effective implementation is ensuring “those charged with a compliance program’s day-to-day oversight to act with adequate authority and stature.” Prosecutors will look at whether those responsible for corporate compliance have:  “(1) sufficient seniority within the organization; (2) sufficient resources, namely, staff to effectively undertake the requisite auditing, documentation, and analysis; and (3) sufficient autonomy from management, such as direct access to the board of directors or the board’s audit committee.” To ensure that this is the case, prosecutors will evaluate whether “internal audit functions [are] conducted at a level sufficient to ensure their independence and accuracy,” as this is an indictor of whether compliance personnel are actually empowered.

合規(guī)程序是否得到有效執(zhí)行的最后一個標(biāo)志是對合規(guī)行為的激勵和對違規(guī)行為的懲戒。重要的是，懲戒程序應(yīng)該在公司內(nèi)部得到公正地執(zhí)行，“無論違規(guī)者的職務(wù)高低?！痹趯彶橐粋€合規(guī)程序的激勵和懲戒機(jī)制時，檢察官應(yīng)當(dāng)檢查人力資源管理的程序，制度執(zhí)行是否公平，以及是否有獎勵機(jī)制。

The final hallmark of a well-implemented compliance program is the “establishment of incentives for compliance and disincentives for non-compliance.” Importantly, disciplinary procedures should be applied consistently across the company and “regardless of the position or title of the employee who engages in [unethical] conduct.” When looking at a compliance program’s incentives and disciplinary measures, prosecutors should examine: the human resources process; whether there is consistent application of rules; and is there an incentive system. 

新版指南中第三個也是最后一個基本問題是合規(guī)程序在日常工作中是否真的有效。聯(lián)邦商業(yè)機(jī)構(gòu)刑事訴訟原則要求檢察官在兩個時間節(jié)點上考慮這一問題：一是違規(guī)發(fā)生時，二是提起指控或處理方案時。值得注意的是，“存在違規(guī)行為本身并不意味著合規(guī)程序在當(dāng)時沒有起作用或者無效，”并且“司法部也認(rèn)可，沒有任何合規(guī)程序可以完全避免職員犯罪。”

The third and final fundamental question asked in the 2019 Corporate Compliance Guidance is whether the compliance program actually works “in practice.” The Principles of Federal Prosecution of Business Organizations require that prosecutors determine this at the time of the misconduct that led an investigation and again at the time of a charging decision or resolution. It’s important to note “the existence of misconduct does not, by itself, mean that a compliance program did not work or was ineffective at the time of the offense” and that the “[t]he [DOJ] recognizes that no compliance program can ever prevent all criminal activity by a corporation's employees.”

在評估違規(guī)行為發(fā)生時合規(guī)程序是否有效這一問題上，檢察官會考慮“違規(guī)如何被發(fā)現(xiàn)；公司動用了何種資源進(jìn)行調(diào)查；以及公司的調(diào)查是否徹底?！痹谄鹪V或處理方案決定作出的時候，檢察官會審查“該合規(guī)程序是否會根據(jù)現(xiàn)存的或變化的合規(guī)風(fēng)險進(jìn)行相應(yīng)的升級”以及公司是否會充分、誠實地分析“違規(guī)行為發(fā)生的原因以及需要什么程度的補(bǔ)救措施來預(yù)防未來類似事件的發(fā)生?！痹谧龀鲈u估時，檢察官會觀察以下幾方面：

In determining whether a compliance program was effective at the time of the misconduct, prosecutors will consider “whether and how the misconduct was detected, what investigation resources were in place to investigate suspected misconduct, and the nature and thoroughness” of the company’s response. At the time of a charging decision or resolution, prosecutors will look at whether the “program evolved over time to address existing and changing compliance risks” and whether the company adequately and honestly analyzed “what contributed to the misconduct and the degree of remediation needed to prevent similar events in the future.” In making these assessments, prosecutors look at the following:

在評估合規(guī)程序是否有效時，新版指南要求檢察官“考慮公司是否對其合規(guī)程序做出有意義的審查以保證合規(guī)程序不過時?！敝笇?dǎo)意見建議公司主動出擊，例如對員工進(jìn)行訪談以評價企業(yè)合規(guī)文化并評估監(jiān)控的強(qiáng)度，和/或進(jìn)行階段性的審計以確保管控的有效性。這些措施在應(yīng)對調(diào)查時非常重要，檢察官可能認(rèn)定其為補(bǔ)救措施或者降低罰款數(shù)額。在評估持續(xù)改進(jìn)、階段性內(nèi)測和審查的過程中，檢察官會評估內(nèi)部審計、管控測試、合規(guī)程序是否更新以及企業(yè)是否建立了合規(guī)文化。

In determining whether compliance programs work in practice, the 2019 Corporate Compliance Guidance asks that prosecutors to “consider whether the company has engaged in meaningful efforts to review its compliance program and ensure that it is not stale.” It suggests that companies undertake proactive activities such as “survey employees to gauge the compliance culture and evaluate the strength of controls, and/or conduct periodic audits to ensure that controls are functioning well.” These proactive activities are important as prosecutors may reward them with remediation credit or a lower fine range. In analyzing continuous improvement, periodic testing, and review, prosecutors will look at the following: internal audits; control testing; whether there are evolving updates; and is there a culture of compliance.

有效的合規(guī)程序的另一個特點是“有一套運(yùn)行良好且資金充足的機(jī)制來針對公司、公司雇員或代理人的任何指控或可疑行為進(jìn)行及時、徹底的調(diào)查?！惫疽矐?yīng)當(dāng)“有存檔機(jī)制來記錄公司的應(yīng)對，包括采取的任何懲罰或補(bǔ)救措施?！睓z察官會檢查公司是否指派合格的人員來進(jìn)行范圍適當(dāng)?shù)恼{(diào)查以及對調(diào)查作出何種反饋。

A hallmark of whether a compliance program works in practice is “the existence of a well-functioning and appropriately funded mechanism for the timely and thorough investigations of any allegations or suspicions of misconduct by the company, its employees, or agents.” There should also be an “established means of documenting the company’s response, including any disciplinary or remediation measures taken.” Prosecutors will be look at the following: whether there was a properly scoped investigation by qualified personnel; and what was the response to investigations.

新版調(diào)查意見最后總結(jié)：有效的合規(guī)程序的還有一個特點，即公司有能力“對違規(guī)行為產(chǎn)生的根源進(jìn)行徹底的分析”并且有能力“對其根源開展及時、適當(dāng)?shù)难a(bǔ)救措施。”檢察官通常會審查公司對于違規(guī)原因的分析；之前的缺點是什么；公司使用什么支付系統(tǒng)；不當(dāng)行為是否有征兆；是否采取措施進(jìn)行補(bǔ)救以及如何問責(zé)。

The 2019 Corporate Compliance Guidance concludes by observing that a hallmark of a compliance program that is working effectively in practice is the ability of a company “to conduct a thoughtful root cause analysis of misconduct” and be able to “timely and appropriately remediate to address the root causes.” In examining a company’s analysis and remediation actions, prosecutors will look at the company’s root cause analysis; what were the prior weaknesses; what payment systems were used; were there prior indications of misconduct; have there been any remediation steps; and what kind of accountability has there been.

助理司法部長Benczkowski在其聲明中表示：“一家企業(yè)的合規(guī)程序是預(yù)防過錯發(fā)生的第一道防線。如果每一步都執(zhí)行的完美，可以幫助企業(yè)免遭執(zhí)法部門的關(guān)注。”

As Assistant Attorney General Benczkowski remarked in his release announcement, “a company’s compliance program is the first line of defense that prevents the misconduct from happening in the first place. And if done right, it has the ability to keep the company off our radar screen entirely.” [4]

如果一家中國企業(yè)希望可以做到這些，新版指南對其審核自身合規(guī)程序?qū)⑹菢O其有用的。指南就美國司法部的審查重點為企業(yè)提供了詳盡的指導(dǎo)，為企業(yè)建立或優(yōu)化其合規(guī)程序提供了詳實的路線圖。與此同時，指南通俗易懂，即便不是合規(guī)方面的專家，也能迅速掌握要領(lǐng)。

For Chinese companies wishing to do just that, the Corporate Compliance Guidance is a valuable tool for conducting a review of their compliance program. It provides a more detailed and specific look on what is expected by the DOJs. It’s a solid roadmap for companies looking to implement or improve their compliance programs. At the same time, it is a very accessible document so even non-compliance specialists can grasp what is expected of them.

有鑒于此，中國企業(yè)在美國營商時，應(yīng)當(dāng)考慮全面審查自身合規(guī)體系。對于尚未建立合規(guī)體系的企業(yè)，新指南的發(fā)布為企業(yè)著手建設(shè)合規(guī)體系提供了良好契機(jī)。

With this in mind, Chinese companies operating under the jurisdiction of the United States should considering undertaking a thorough review of their compliance program. For companies that have yet to implement a comprehensive compliance program, this new Corporate Compliance Guidance is a perfect time to take that step.

【注] 

[1]https://www.justice.gov/criminal-fraud/page/file/937501/download

[2]Assistant Attorney General Brian A. Benczkowski Delivers Keynote Address at the Ethics and Compliance Initiative (ECI) 2019 Annual Impact Conference (April 30, 2019) https://www.justice.gov/opa/speech/assistant-attorney-general-brian-benczkowski-delivers-keynote-address-ethics-and

[3] This includes the Fraud Section, the Money Laundering and Asset Recovery Section, the Public Integrity Section and the Computer Crime and Intellectual Property Section

[4] Assistant Attorney General Brian A. Benczkowski Delivers Keynote Address at the Ethics and Compliance Initiative (ECI) 2019 Annual Impact Conference (April 30, 2019)