ࡱ> 57234{ @bjbjzz :87$$$$$8888p8'(K'M'M'M'M'M'M'$v)(,q'$dddq'$$'dv$$K'dK'V$@% MOn;.% 7''0'%x,b,%,$% Sq'q'j('dddd, :  ACME Corporation Compliance Risk Assessment Purpose: Companies that implement best-in-class compliance programs engage in the regular and systematic identification and assessment of risks. After a company identifies and prioritizes risks, it develops and implements an action plan to control or minimize the risks. The starting point for risk assessment is the development of a compliance risk inventory from which the ranking of risks is developed. This risk inventory tool has been developed to provide assistance in developing a compliance risk inventory and in conducting the initial phases of a compliance risk assessment for all businesses within the North America Region. The Process: This tool contains a listing of Compliance Risks (defined below) that our company and businesses: a) have faced in the past; b) are expected to face in future; or c) are attempting to avoid by proscribing actions or behaviors via our Code of Conduct or other Compliance Policies. We ask that you provide a relative ranking for each risk item by selecting a High, Medium, or Low ranking within the following two scales: Impact (Severity of Occurrence); and Frequency (Probability of Occurrence). The resulting ranking of the two scales (H-H, H-M, M-L, L-L, L-H, etc.) will be used in the next phases of the risk assessment. We estimate that this survey will take approximately 15 minutes to complete. We appreciate your input to this important project. The completed survey should be submitted to Lee Braem by [date]. Instructions: 1. Please read these Instructions and Definitions carefully before completing the survey. 2. Provide your ranking by placing an x in either the H, M, or L column under both Impact and Frequency. 3. Please respond based on experiences in your area of responsibility. However, please note that we are asking you to rank potential risks. If you believe a risk area could have a higher Impact or Frequency from what you have experienced in the past, please rank by what you believe the potential ranking could be. 4. If you believe that a risk is left out of this tool, please add it in the Other spaces provided at the end of each Functional Group listing; and then complete the ranking for that additional risk. 5. In situations where you believe the risk category does not apply at all, e.g., no government contracts in your area of responsibility, please enter NA in the comment section to the far right. 6. If you respond to a risk area because you have a specific instance or example in mind, please use the comment field on the far right to indicate specifically why you provided the ranking (to be sure we know of the specific risk you had in mind). 7. Please respond to this tool without regard to whether and how the item is properly controlled or not; we will factor in control of a risk area in the subsequent phases of the risk assessment. For example, you should rank Environmental as High if you believe the costs of noncompliance will be significant, even though you believe the company or a business is currently implementing a proper environmental compliance system. 8. If you have any questions about this tool, please contact Lee Braem, 973-541-8843 or lee.braem@evonik.com. Definitions: Compliance Risk means a risk of Loss resulting from failure to follow an internal policy or requirement (including voluntary commitments such as Responsible Care) or the failure to follow an external legal requirement, such as a law or regulation and including contractual requirements. This is different than an operational risk which means a risk resulting from the ineffective and/or inefficient use of resources or some event that means the function cannot meet budget or meet some other business or performance goals. Loss means an adverse outcome of a legal, financial, operational or reputational nature. For example, the violation of an environmental regulation could result in responding to a Notice of Violation or mandatory Request for Information (legal), payment of a fine (financial), short-term reduction in production capacity (operational), and/or negative publicity in local press (reputational). Impact (High, Medium, and Low): Select the ranking based on the following criteria. Please note that you are being asked to select a ranking based on your belief of a potential impact should there be a compliance failure. Select the rank if either of the financial or non-financial criteria cross a threshold, e.g., even though you believe that cost of a violation will not exceed $100,000, if you believe that the non-financial impact could have Regional or Group significance, you would select High for the Impact scale. Financial: For any Losses of a financial nature, or that can be converted to a financial estimate, rank as follows: H = > $ 1 million; M = <$1,000,000 and > $50,000; L = < $50,000 Non-Financial (Operational, Legal, or Reputational): H = Regional or Group significance; M = BU or BL significance; L = Site significance only Frequency (High, Medium, Low): Select this rank based on the likelihood of a Loss occurring within the following timeframes: H = annually; M = once every 1 5 years; L = once every 5 + years Regional means the North America region for Acme. Functional Group Risk Area (Topic or Requirement that is Source of Risk) Impact Frequency Comments Relations with Outside Parties (strategic partners, distributors, agents, carriers, customers, governmental entities, etc.) HMLHMLViolation of Antitrust and Competition Laws Violation of Contract Requirements (Non-Government) (activities relating to contract formation, procurement, negotiation, performance, and termination) Examples: business partner lawsuit; loss of business and sales; liability for subcontractors actionsViolation of Government Contract Requirements (Federal Acquisition Regulations) Example: loss of contract; penalties; debarment or suspension from future government contractsOffering Improper Bribes (Foreign Corrupt Practices Act (FCPA) and similar laws prohibiting bribery of government officials)Improper Payments For Received Goods/Services Example: diverted payments; payments to third parties or payments in cash with intent to avoid tax or other local lawsImproper Commissions or Incentive Payments to Third Parties Example: making bonus payments that are outside terms of contract Improper Sales and Marketing Example: publishing sales material that is knowingly false and misleading; risk of legal action by competitors and enforcement from government agenciesImproper Reports to Government Agencies Example: reports to government that is knowingly false or incompleteProduct Liability Credit Services Misuse of Customer Credit Info Example: litigation; enforcement actions Conflicts of Interest (with outside vendors/customers) Example: employee wants to conduct business with vendor based on persona interest; higher price paid by company compared to proper procurement or sale; secondary employment with competitorOther (describe): Other (describe):  Operations Improper Recordkeeping Examples: lost business; lost business opportunity; destruction of records violating a legal hold; costs paid to restore records Improper Disclosure of Company Information by Employees Examples: disclosure of confidential information via email or letter; litigation or damages if disclosure violates an NDA Improper Control/Security of Company Assets (property, data) by Employees Examples: business and other financial loss from the physical loss of equipment; replacement costsViolation of Building Codes Example: failure to meet code for use of pressure vessels; failure to demonstrate safety of pressure vessels; loss of insurance coverage (or increased premiums)Failure to Meet Insurance (Property) Requirements: Examples: uninsured losses; inability to obtain desired insuranceOther (describe): Other (describe):  IT Failure to Protect Data Systems Against Breaches by Third Parties Examples: allowing breaches of IT systems by third parties; loss of data; loss of or compromise of data or equipmentFailure to Protect Data Systems Against Misuse or Unauthorized Access by Employees Example: employee breaches systems with intent to steal data; obtaining personal data about co-workerInappropriate or Unexpected Loss of Data Example: improper maintenance or management of data and IT systems results in loss of company dataFailure to Protect Integrity of or Data in the Production (DCS) System Violation of Data Privacy Examples: improper use and disclosure of data of business partners and individuals, including employees Other (describe): Other (describe):  Finance/Accounting/Tax Improper Financial Statements - Internal Improper Financial Reporting External Example: errors or omissions in reports to governmental authorities or other external parties Improper Invoicing (by third parties) (A/P) Example: fraud by vendors; overpayments to vendorViolation of Federal Income Tax Requirements Example: improper tax filings; excessive deductions Violation of State Income Tax Requirements Example: failure to file in a State although nexus exists to require filingOther: Other:  Human Resources/Benefits/ Payroll Violation of Work Eligibility Verification (I-9) Laws Violation of Anti-Discrimination Laws Failure to Execute Confidentiality/Intellectual Property Agreements With Employees Example: inability to enforce non-disclosure requirement; loss of intellectual propertyViolation of Affirmative Action Laws Violation of Wage and Hour Standards (FLSA) Improper Classification of Contingent and Temporary Workers, and Consultants or Independent Contractors Violation of Laws Pertaining to Unions/Collective Bargaining Violation of Family and Medical Leave Act (FMLA) Violation of Employee Privacy Example: litigation or enforcement for misuse of employee data; improper disclosure or use of health dataImproper Payroll Example: lawsuits or claims for improper withholding; improper garnishmentImproper Benefits Example: ERISA violations; claims of breach of fiduciary trust with benefit plansImproper Response to Employee Complaints Examples: no response; inadequate response; failure to properly identify nature of claim, to elevate, or to direct to proper subject matter expertViolation of Whistleblower Protection Laws Other (describe): Other (describe):  Regulatory Improper Environmental Remediation (where company has responsibility via law, order or contract) Violation of Environmental Regulations (EPA) Violation of Worker Safety Regulations (OSHA) Violation of Process Safety Regulations (OSHA) Violation of Chemical Facility Security Regulations (DHS) Violation of Product Regulations (EPA (FIFRA, TSCA), FDA, etc.) Violation of Export Control Laws (BIS, ITAR, OFAC) Violation of Import and Duty Laws (Customs) Violation of Hazardous Material Transport Regulations (DOT) Violation of Workers Compensation Laws Other (describe): Other (describe):  Legal Violation of Corporate Governance Laws (for each legal entity) Example: improper filing with authorities; loss of ability to conduct business in jurisdiction; improper recordkeeping; loss of protection of corporate veilViolation of Fiduciary Obligations by Directors and/or Officers Unauthorized Approvals or Actions by Employees Example: employee signs contract without authorization; employee actions exceed delegated authorityImproper Response to Lawsuits or other Legal Actions Example: default judgment against company; loss of legal defenses; sanctions for failure to follow discovery rules; inadmissibility of evidenceImproper Investigation Procedures Example: loss of legal strategy; loss of evidence; loss of legal privilege; increased attorney fees Other (describe): Other (describe):   Code of Conduct and/or Employee Misbehavior For this category only, use this ranking for Impact: H = Serious failure to follow requirements with multiple consequences (that would not only lead to termination of employment, but creates potential for other consequences, e.g., lawsuits by co-workers or external parties. M = Serious enough failure to follow requirements that would lead to loss of employment by employee. L = Minor failure resulting in some form of disciplinary action against employee (but short of dismissal).ImpactFrequency CommentsHMLHMLConflicts of Interest Example: employee places financial or other interests above duty of loyalty to the companyImproper Giving of Gifts/Entertainment Example: Employee offers excessive gifts or meals to customer; inappropriate entertainment charged to expense accountImproper Receiving of Gifts/Entertainment Examples: Employee continuously accepts lavish gifts from vendor who is trying to obtain Acme businessImproper Political Activity Example: supervisor asks employees to donate money to a candidate; employee causes a company check to be issued to a candidate. Improper Donations Example: significant donations to local charity on company check without management approvalImproper Employee Behavior (to another employee) Unsafe Driving (while working) Improper Use of Company Vehicles Improper Supervisor Behavior (to subordinate) Violating Anti-Retaliation Policy Violating External Communications Policy Example: employee makes unauthorized statement to pressOther (describe): Other (describe):      Draft 11-3-09 PAGE 12 PAGE 3 /0123=WZ[]^vw     C E G X l o ? 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