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APPENDIX 3-C: Compliance Program Risk Inventory

The following is a general list (not exclusive) of sample compliance risk areas that a company may face.

Accounting Fraud/Earnings Management

  • Financial statements

  • Embezzlement

  • Books and records/off-books accounts

  • Revenue/cost manipulation

Antitrust/Competition Law

  • Collusive conduct (e.g., price-fixing, market allocation)

  • Unfair practices/business torts (e.g., disparagement, inducing breach of contract, theft of trade secrets)

  • Monopolization/abuse of dominant position

  • Price discrimination

  • Pre-merger notifications

  • Interlocking directorates

Confidential Information

  • Respecting others’ confidential information

  • Gathering competitive information

  • Protecting company information

Conflicts of Interest

  • Gifts and gratuities

  • Entertainment

  • Ownership interests

  • Outside employment and job offers

  • Corporate opportunities

  • Giving gifts

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