Section 17A of the MACC Act 2009 makes a commercial organisation strictly liable for failing to prevent the giving or even promising of gratification for the advantage of the organisation. If a person associated with the organisation is found to have corruptly given, agreed to give, offered, or promised a gratification for the benefit of the organisation, the provision presumes corporate liability on the part of the organisation and its directors. The only defence for the organisation and its board is to show that there were adequate procedures to prohibit, prevent, and detect such conduct.
Thus, Transparency International Malaysia has developed a checklist to guide commercial organisations on the implementation of a holistic anti-bribery and corruption programme (ABC Programme) covering the actions of employees as well as associates within the organisation’s stakeholder network.
This checklist was adapted for the Malaysian context from the 2010 UK Bribery Act Adequate Procedures Guidance published by Transparency International UK (TI-UK). The checklist therefore should not be considered a mere “ticking the box” exercise. Instead, it serves as a benchmark list of best practices for organisations that are implementing an ABC Programme for the first time or reviewing an existing programme. A commercial organisation that is truly committed to promote integrity must implement a holistic ABC Programme that responds to the level of corruption risk inherent in its operations and stakeholder relationships.
Guidance on Good Practice and Checklist for Adequate Procedures
