Regulator-Required Corporate Compliance Program Audits

This paper critically examines the ability of compliance program audits to provide adequate assurance of compliance system performance. The empirical evidence comes from the use of compliance program audits in monitoring compliance with enforceable undertakings agreed upon between companies (that have allegedly breached the law) and the Australian Competition and Consumer Commission and the Australian Securities and Investments Commission. The evidence suggests that the primary value of compliance program audits in this context is as a management review that induces better compliance. Nevertheless, it may be the formal regulatory expectation of verification (and the belief that it is possible) that gives the compliance review its power to encourage management to listen and respond to auditors' recommendations for improvement.
The danger is that the review aspect of the audit will be captured by management concerns. This is evident in a tendency for the audit methodology to focus on management systems at the expense of forensic investigation of harm done (or likely to be done) to consumers and investors, and in a failure to seek out public opinion and input. This style of audit undermines the basic regulatory objective of democratic accountability for corporate responsibility. I conclude by using the literature on critical social audits to show that there is, nonetheless, significant potential for compliance program audits to open corporate management to democracy, and to make some suggestions as to how this might be possible.     

论青少年不良群体的成因和对策——根据群体动力学原理

预防青少年不良群体的形成以及减少他们对社会的危害 ,一直以来都是教育工作者和社会工作者所关注的问题。依据社会心理学的群体动力理论 ,分析青少年中不良群体的形成原因和他们可能造成的危害 ,并就防止不良群体对青少年造成负面影响提出治理措施 ,是一种能够较好地瓦解青少年中已经形成的不良群体的有效方法     

STATESMEN IN DISGUISE*

It is a daunting honour to tread in the illustrious footsteps of those who have previously delivered this Oration. It is also a personal pleasure, because Sir Robert Garran was the gracious and tolerant chairman of the Canberra University College Council that gave me my first academic post. Impressive but totally unpretentious, Sir Robert was a man that I could look up to, literally as well as figuratively. In 1938, however, I was scarcely aware that Garran had been the first Commonwealth public servant, a permanent head for thirty-one years and, as Attorney-General John (later Sir John) Latham put it a few days after Garran retired in January 1932, "guide, philosopher and friend to every Federal Cabinet" during those years¹     

Pandora's box: Women guards in men's prisons

The assignment of women guards to security positions in men's prisons in the United States is increasingly a correctional reality. This article considers the problems these women face in entering a previously all-male, “front-line” occupation. The discussion focuses on (1) how well female officers meet the security demands of security work, (2) the nature of, and basis for, difficulties in relating to male co-workers, and (3) occupational socialization and advancement. Drawing on available empirical and anecdotal data on women officers in male prisons and on the more general prison guard literature, the intent is to present what is known about these women officers. A research agenda is offered to guide inquiry into the problems of the sexual integration of correctional institutions.     

Forensic dental training in Australia

To facilitate in the identification of victims of a major disaster a trained dental manpower reserve is required. In the state of New South Wales, Australia, an annual three-day training course has been designed to familiarize dentists from both the public and private sectors with identification techniques. The course is aimed to preserve the flexibility of personnel so that they can be utilized in a variety of roles rather than rigidly structuring the make up of a team. It is envisaged though, that in a mass disaster situation teams would be specialized into dental autopsy, antemortem or comparison roles.