學門類別
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Asis Electronics
內容大綱
The controller for Asis Electronics, a subsidiary of a European-based corporation, was concerned that Asis might have overcharged the U.S. Ministry of Defense in a contract for transmitters. However, Asis’s chief financial officer did not address the matter when he learned of it. After being asked to sign an annual compliance document related to anti-corruption practices, the controller needed to decide whether or not to report the irregularities through established “protected communications channels” that ensured confidentiality.
學習目標
The case is used in conjunction with International Farm Equipment Co. (product #9B11M056) to introduce the Foreign Corrupt Practices Act (FCPA) and discuss its impact on corporations and managers. Students will become familiar with what constitutes a bribe under this law and the importance of conducting due diligence to avoid exposing their companies to potential civil and criminal penalties.