Prüfung der Einhaltung der Vorschriften

„Auditing“ der Einhaltung von Vorschriften – was ist das und warum wird es immer beliebter?

Die Prüfung der Einhaltung der Vorschriften, die gemeinhin als Compliance-Audit bezeichnet wird, ist ein Team, das in einem Unternehmen tätig wird, um das Ausmaß des Compliance-Risikos im Unternehmen zu untersuchen und Empfehlungen für Lösungen zu geben.


Welche Ziele werden mit der Durchführung einer Ordnungsmäßigkeitsprüfung verfolgt?

Due to frequent changes in Polish law, the entrepreneur may not always be aware of errors or omissions both in the documentation and in the company’s operations. It is not uncommon for a company to be run legally and appear to be correct, but due to legislative changes it cannot be run in a certain way or there are numerous gaps in internal documentation. The enterprise may then not only be exposed to significant financial penalties, but also entities responsible for maintaining records are exposed to criminal liability.

Woraus besteht ein Verfahren zur Prüfung der Einhaltung der Vorschriften?

Each entity that offers compliance auditing in its services performs it in a narrower or broader scope than competing companies. Most often, however, it is based on basic issues: 1. Analysis of the procedures in force in the company and internal regulations in terms of compliance with the law 2. Preparation of a report containing comments and recommendations regarding the functioning of the company 3. Presentation and implementation of new procedures and recommendations in regulations and procedures, as well as in the scope of the company’s activities.

It is worth emphasizing that the compliance audit itself is carried out ex ante, i.e. in advance, before specific events occur. The very assumptions of the compliance policy are based on the analysis of the company’s situation, risk assessment and obtaining the most effective risk control methods for the entrepreneur and taking control of risky events or events that may violate the regulations, such as incidents related to the violation of the GDPR.

Wie unterscheidet sich eine Ordnungsmäßigkeitsprüfung von einer „normalen“ internen Prüfung?

As already mentioned, the compliance audit aims to prevent any violations of the law and provide support in the correct functioning of the company. Internal audit, in turn, is carried out in order to demonstrate irregularities in the company’s current operations, looking at it from a critical point of view. Therefore, it is worth conducting a compliance audit in order not to expose yourself to unnecessary penalties or complicated administrative procedures or even criminal liability. If you would like to conduct a compliance audit in your company and ensure its proper and more effective functioning, as well as apply new methods to prevent any risks associated with its operation, please contact the Law Firm.