Submission is open for November 2024, Call for papers Volume 06, Issue 11, November 2024, Open Access; Peer Reviewed Journal; Fast Publication. The Journal is welcoming original Research Articles, Book Reviews, Commentaries, Reviewed Articles, Technical Notes Please you can reach us if you have any queries send email to: editor@journalijisr.com

FINANCIAL COMPLIANCE PROGRAMS, THE VOLKSWAGEN SCANDAL, ANDTWO FINANCIAL COMPLIANCE SCENARIOS

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Author: 
*Donald L. Buresh, Ph.D., Esq.
Country: 
United States
Volume & Issue: 
Volume 06, Issue 03, March 2024
Page No: 
6044-6053
Abstract: 

In this article, a compliance program is defined and its characteristics are explained. The types of compliance programs are highlighted, including a commandand-control program, a rules-based program, a principles-based program, and a culture-based program. The Volkswagen scandal is explained, where a brief history of the scandal, a discussion of Volkswagen’s anti-pollution system and the responsible parties, and finally whether Volkswagen’s existing compliance program was relevant is provided. The paper observed that if the defeat device was promoted as a trade secret, Volkswagen middle management and individual contributors would likely have never revealed its existence, thinking that their silence manifested company loyalty. Suppliers and outside counsel would not have disclosed the secret because of signed non-disclosure agreements and attorney-client privilege, respectively. In essence, the presiding compliance program at Volkswagen may not have been a relevant factor in understanding and appreciating employee and contractor silence. Finally, two compliance scenarios are analyzed, revealing under what circumstances an individual may become a whistleblower.

KeyWords: 
Command and Control Compliance, Compliance Violations, Culture-Based Compliance, Reputational Risk, Rules-Based Compliance, Volkswagen Scandal, Whistleblower Protections.