The New Era of Regulatory Enforcement: A Comprehensive Guide for Raising the Bar to Manage Risk

Index

ABC compliance. See Anti-bribery and corruption (ABC) compliance

ABC risk assessment, 90–91

Abuse of market power, 136–137, 145–146

Accelerated revenue, 166–167

Accountable care organization (ACO), 231

Accounting enforcement metrics, 169–170

Accounting fraud, 8–9. See also Financial reporting fraud

Accounting quality model (AQM), 16, 172, 173

ACO. See Accountable care organization (ACO)

Active/passive bribery, 79

Adequate procedures defense, 79

Administrative law judges (ALJs), 17

Administrative proceedings, 17–18, 75

Advice and reporting mechanisms, 50–53

AEOI. See Automatic exchange of information (AEOI)

AIG, 5

AKS. See Anti-Kickback Statute (AKS)

Alcoa Inc., 67, 77

ALJs. See Administrative law judges (ALJs)

Alstom S. A., 17, 67