企業如何建立內部檢舉制度之研究—以N公司為例

Abstract

歐、美、日等諸多先進國家已經制定要求企業必須建立保護檢舉人制度，甚至要求企業必須設置內部檢舉管道的法令，我國的金融監督管理委員會也已經於2018年陸續修正公布金融控股公司及銀行業內部控制及稽核制度實施辦法、保險業內部控制及稽核制度實施辦法及證券暨期貨市場各服務事業建立內部控制制度處理準則，以法規命令要求其所監管的上述事業必須建立內部檢舉制度。此外，金管會未來很有可能會同樣以法規命令的方式，將上述必須設置內部檢舉制度的規定，擴大適用於所有公開發行公司，而且法務部也已經於2018年11月23日公告預告制定的「揭弊者保護法」草案，並已經送往立法院，要求所有公家機關及私人事業都必須給予檢舉人適當的保護。企業的員工對於企業的不法或舞弊行為提出檢舉，可以為企業帶來「彌補企業內部自律機制不足」、「提升企業效率」、「預防或降低企業因為不法或舞弊行為遭受的損害」、及「提升企業士氣」等正面效益。依據ACFE所發表「2018 Global Study on Occupational Fraud and Abuse, Asia-Pacific Edition」統計2017年間亞太地區企業之不法或舞弊案件之發覺途徑的結果，由吹哨者向企業提出檢舉，乃係企業發現不法或舞弊情事的最主要途徑，有47％的企業不法或舞弊是經由吹哨者的檢舉所發覺。此外，美國猶他大學的Stephen R. Stubben教授以及喬治華盛頓大學的Kyle T. Welch教授在2018年12月所發表「Evidence on Use and Efficacy of Internal Whistleblowing System」之論文，其研究結果也發現愈積極利用內部檢舉制度的公司，發生重大法律訴訟的情形就較少，而且愈積極利用內部檢舉制度的公司，因為法律訴訟而支出的花費與賠償金額，也會愈少。企業斟酌是否要建立內部檢舉制度，以及衡量其內部檢舉制度應有的內容之際，首先必須考慮者，當然就是其組織與活動究竟受到哪些法律、哪些規定的規範，俾以符合法令的規範，作為其建立內部檢舉制度的優先考量與最低程度的標準。其次，企業必須釐清其建立內部檢舉制度之目的為何，時時刻刻思考內部檢舉制度的各個環節的內容是否與企業建置內部檢舉制度之目的相符，才能確保所建立的內部檢舉制度，確實是符合企業需要、符合企業利益的制度。再者，建立及執行企業內部檢舉制度必須耗費許多人力與資源，故企業是否有充分及適當的人力與資源，或者是否應將部分工作委託外部律師等專業人士處理，也是企業在建立與執行內部檢舉制度時應予考量的因素。企業內部檢舉制度應該具備的內容，包括「檢舉人的範圍」、「被檢舉人的範圍」、「檢舉事項的範圍」、「受理檢舉單位、調查單位與核定單位」、「檢舉程序、調查程序及核定程序」、「對於檢舉人的保護、獎勵及規範措施」，企業在設置內部檢舉制度時，必須考量上述法令規範、制度目的、資源充分與否等因素，才能建立並落實一個適法且符合自己需求的內部檢舉制度。在現今這個世界各國政府均極為重視公司治理的時代，企業應該投入更多的資源在公司治理層面，法務、法遵、與稽核人員，應該是每一家公司的基本配置，適時、適切取得外部專業律師的幫助，也應該是每一家公司應該有的基本資源。唯有在企業內部建置、培養適當的公司治理人力，並擁有充分的外部律師等專業人士資源，企業才能夠面對建立與落實內部檢舉制度之挑戰，讓內部檢舉制度成為提升企業公司內部治理的重要支柱。

Many advanced countries like European countries, USA, and Japan have passed laws asking companies of their countries to establish an internal whistleblowing system and even an internal report channel. In 2018, the Financial Supervisory Commission (“FSC”) published the Implementation Rules of Internal Audit and Internal Control System of Financial Holdings Companies and Banking Industries, Regulations Governing Implementation of Internal Control and Audit System of Insurance Enterprises, and Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets, by which all of companies under FSC’s supervision are required to establish their own internal whistleblowing systems. In addition, it is very likely that FSC will, in the near future, publish similar rules or regulations asking all of the public trading companies in Taiwan to establish their own internal whistleblowing systems. In addition, the Administration Yuan has passed the draft of Whistleblower Protection Act on 2 May 2019, which requires all of the public organizations and private businesses to provide certain protections for whistleblowers.The benefits derived from internal report of illegal or fraud conducts include support of the company’s self-control mechanism, increase of company efficiency, prevention and reduction of damages caused by illegal or fraud conducts, and raise of company morale. According to 2018 Global Study on Occupational Fraud and Abuse, Asia-Pacific Edition published by Association of Certified Fraud Examiner, reports made by whistleblowers is the primary way for corporate illegal or fraud conducts to be found. 47% of corporate illegal or fraud conducts were found by reports made by whistleblowers. In addition, according to the study “Evidence on Use and Efficacy of Internal Whistleblowing System” which was published by professor Stephen R. Stubben of Utah University and professor Kyle T. Welch of George Washington University in December 2018, more active use of internal whistleblowing systems is associated with fewer material lawsuits being filed against the firms and smaller settlement amounts for the lawsuit expenses and compensations.When a company faces the question of whether to establish an internal whistleblowing system and what content should its internal whistleblowing system contains, it must first take into consideration of the laws and rules regulation the organizations and activities of its business, which should be considered the minimum standard of its internal whistleblowing system. Secondly, the company must clarify the goal and purpose for its establishment of internal whistleblowing system, and review and analyze whether each and all of the details of its internal whistleblowing system are consistent with the goal and purpose of its establishment so that it could be confirmed that the established internal whistleblowing system is in compliance with the company’s need and interest. Furthermore, it would take much work and resources to establish and implement the internal whistleblowing system. Therefore it should also be taken into consideration whether the company has sufficient and adequate human and other resources to establish its internal whistleblowing system and whether it should outsource part of the relevant work to outside professionals like lawyers.The content of a corporate internal whistleblowing system should include the scope of whistleblowers, the scope of the reported persons, the scope of the reported matters, the unit receiving the report, the unit conducting the investigation, the unit reviewing and confirming the result of the investigation, the procedure of the report, the procedure of the investigation, the procedure of reviewing and confirming the results of the investigation, and the protection, encouragement and punishment of whistleblowers. In order to establish an internal whistleblowing system which is in consistent with its need, the company should take into consideration of the laws and rules which govern its internal whistleblowing system, the goal and purpose for its establishment of internal whistleblowing system, and how much relevant resources it owns and could be applied to its internal whistleblowing system. In this modern world where corporate governance is highly emphasized by all governments, companies should devote more resources into corporate internal governance. All companies should have its own in-house legal, compliance, and audit staff. All companies should also be able to obtain timely and duly professional assistance concerning corporate governance from outside counsels. By establishing and maintaining sufficient and adequate in-house internal control staff as well as outside counsels, the company would be able to face the challenge of the establishment and implementation of internal whistleblowing system and have its internal whistleblowing system become one important pillar of its corporate internal governance mechanism.