Good corporate governance and ethical leadership are widely recognised as important factors to minimize risks of corruption and malpractices at workplace. Professional accountants provide invaluable advice to senior management on corporate governance and act as guardians watching out for malpractices and non-compliance with legal and regulatory requirements. Accountants who perform their guardian role well can spot the red flags, blow the whistle and guide companies to maintain sound risk management and control systems to prevent corruption and related malpractices.
With reference to the ICAC’s experience on investigation and corruption prevention work, the speaker will introduce the relevant ordinance and analyse common corruption risks and ethical issues encountered by company directors, senior management and accounting professionals in their daily work.
‧ Current corruption scene
‧ Benefits of practising professional / business ethics
2. The 3-As Model in Ethical Governance
‧ Guardian role of accounting professionals
‧ Relevant provisions of the Prevention of Bribery Ordinance
‧ Ethical issues encountered by accounting professionals
‧ ICAC cases and video show
‧ Personal governance – GPS Ethics Compass
‧ Corporate governance – Corporate Ethics Compass
‧ Role of accounting professionals in corruption prevention and upholding ethical governance
3. Assistance Offered by the ICAC
Ms Larissa Chow joined the Community Relations Department of the ICAC in 1998. Throughout the years, she has been conducting corruption prevention training to staff members in public and private sectors, as well as organising different projects to promote anti-corruption messages to all walks of life. In her current post in the Hong Kong Business Ethics Development Centre, she is promoting business ethics and professional integrity to the business community of Hong Kong, including senior management of private companies and professional bodies.
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