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2015年4月22日,美国证券交易委员会(SEC)第二次宣布为某公司合规部门的员工发放超过100万美元的奖金,以奖励其提供信息帮助SEC针对举报者所在公司采取执法行动。事实上,这也是SEC举报奖励制度自2011年实施以来的第17笔奖励,但由于举报人是负责公司合规、审计事务的员工,由此引起市场的关注和评议:举报者应具有怎样的个人品格?合规部、内审部的员工是否可以充当举报者?如何激励和保护举报者的
On April 22, 2015, the Securities and Exchange Commission (SEC) announced for the second time that more than $ 1 million in bonuses were awarded to employees in a company’s compliance department to reward them for providing information to the SEC in taking enforcement action against whistleblowers’ companies. In fact, this is also the 17th reward for the SEC reporting reward system since it was implemented in 2011. However, as the informer is the employee in charge of compliance and auditing of the company, this raises concerns and comments from the market: what should the reporter Personality? Can Compliance and Internal Audit staff serve as a whistleblower? How to motivate and protect whistleblowers