The following is a general list (not exclusive) of sample compliance risk areas that a company may face.
Accounting Fraud/Earnings Management
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Financial statements
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Embezzlement
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Books and records/off-books accounts
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Revenue/cost manipulation
Antitrust/Competition Law
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Collusive conduct (e.g., price-fixing, market allocation)
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Unfair practices/business torts (e.g., disparagement, inducing breach of contract, theft of trade secrets)
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Monopolization/abuse of dominant position
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Price discrimination
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Pre-merger notifications
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Interlocking directorates
Confidential Information
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Respecting others’ confidential information
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Gathering competitive information
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Protecting company information
Conflicts of Interest
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Gifts and gratuities
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Entertainment
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Ownership interests
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Outside employment and job offers
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Corporate opportunities
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Giving gifts