Autor: Ádám FARKAS

Publicat în: Journal Of Eastern European Criminal Law no. 2/2018

Revistă disponibilăaici.

Abstract: The risk of corporate wrongdoing in Central and in Eastern Europe – mainly of fraud and corruption – is considerably higher than in the West. To prevent, uncover, and handle such deeds, corporate compliance activities offer an effective solution in the most general respects. It is already evident that the handling of such activities within the traditional national criminal framework (investigative authority, prosecution, and criminal court) is becoming a less and less reassuring prospect. Accordingly, this study offers an overview of compliance activities such as forensic data analytics and whistleblowing systems.

Keywords: compliance; corruption; fraud; forensic data analytics; whistleblowing.