Compliance als strijd en

de compliance officer

als strijder

Compliance

Professionaldag

25 september 2014

Muel Kaptein

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Vraag voor komende 44 minuten

Hoe blijven we

als organisatie

compliant?

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Even voorstellen …

• Partner KPMG Compliance, Integrity & Governance

• Hoogleraar Bedrijfskunde, Erasmus Universiteit Rotterdam

• Team van 25 adviseurs en auditors op gebied van CIG

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands. 3

NORMEN

COMPLIANT

T=0

I. Compliance kloof: uitgangssituatie

ORGANI-

SATIE

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands. 4

ORGANI-

SATIE

NORMEN

COMPLIANT

T=0

COMPLIANCE

KLOOF

T=1

NON-

COMPLIANT

I. Compliance kloof door afglijden (normen blijven hetzelfde)

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

NORMEN

5

ORGANI-

SATIE

T=0

COMPLIANCE

KLOOF

T=1

NON-

COMPLIANT

II. Compliance kloof door stilstaan waarbij normen opschuiven

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

NORMEN

6

ORGANI-

SATIE

T=0

COMPLIANCE

KLOOF

T=1

NON-

COMPLIANT

III. Compliance kloof verdubbelt

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands. 7

NORMEN

ORGANI-

SATIE

COMPLIANT

T=0 T=1

IV. Compliance kloof = 0

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands. 8

NORMEN

ORGANI-

SATIE

T=0 T=1

V. Ideale compliance: compliance +

COMPLIANT +

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands. 9

NORMEN

ORGANI-

SATIE

T=0 T=1

VI. Hybride compliance: gedeeltelijk stilstaan en meebewegen

ORGANI-

SATIE

NON-

COMPLIANT

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands. 10

NORMEN

T=1

VII. Hybride compliance: gedeeltelijk afglijden en meebewegen

ORGANI-

SATIE

ORGANI-

SATIE

COMPLIANCE

KLOOF

NON-

COMPLIANT

T=0

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Waarom verschuiven normen: algemeen

1. Nieuwe wetten en codes

2. Nieuwe vraagstukken

3. Nieuwe ontwikkelingen

4. Nieuwe inzichten

5. Nieuwe opvattingen

6. Nieuwe best practices

7. Nieuwe theorieën en

paradigma’s

11

NORMEN

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Waarom verschuiven normen: organisatiespecifiek

1. Nieuwe producten,

processen en technieken

2. Nieuwe landen en regio’s

3. Nieuwe stakeholders

4. Nieuw verleden

5. Nieuw succes

12

NORMEN

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Compliance management

Uitdaging voor compliance management is:

1. blijvend verankeren van huidige normen en

2. bijblijven met nieuwe normen.

13

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Resterende indeling presentatie

1. Wat is daarvoor nodig?

2. En wat betekent dit?

3. Wat kan/moet ik er mee?

14

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Een verklaring

1. Compliance kloof ontstaat door onvoldoende

strijd door de organisatie.

2. Waarbij hoe minder strijd des te groter de kloof.

3. De compliance officer dient in deze strijd niet

vooraan te staan, maar dit wel te ondersteunen.

15

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Strijd in taalgebruik

16

“Het was een hele

strijd om integer te

blijven.”

“H&M's struggle for

ethical and

sustainable fashion.”

“Het was een hele

strijd.”

“ECOs struggle with

their legitimacy.”

“Surgeons struggle

with ethical

nightmare of face

transplants.”

“The Coca-Cola

Company struggles

with ethical crises.”

“Ik ben opgestreden.”

“Young bankers

struggle with ethics.”

“It is here a

struggle for

airtime.”

“Topman Air-France

KLM dreigt strijd te

verliezen.”

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Wat is strijd?

Struggle: “to achieve or attain something

in the face of difficulty or resistance”

17

Iets

waardevols

Weerstand

of

tegenstand

Kost

moeite en

tijd

Overwinnen

of

weerhouden

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Organisatie als strijdtoneel

• Onvolkomen markt

• Onvolkomen organisatie

• Schaarse middelen

• Conflicterende belangen

• Individueel – functioneel

• Functioneel – organisatie

• Organisatie - stakeholders

18

ORGANI-

SATIE

Verleiding Druk

Organisatie als conflicthaard Organisatie als paradijs vol

verboden vruchten

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Mens is vatbaar

19

Verleiding Druk

Hang

naar

kwade

Hang

naar

goede

• Augustinus: mensen zijn tot kwade geneigd.

• Spinoza: kwaad overwinnen of ervan verlost willen worden behoort tot diepere

drijfveren van menselijk gedrag. Mensen zijn daders en slachtoffers.

• Machiavelli: mensen neigen eerder naar kwade dan goede.

• Hobbes: wantrouwen en geldingsdrang vormen ingrediënten voor conflict.

• Hume: mens is tot altruïsme en welwillendheid in staat.

• Kant: ieder mens heeft ingeboren hang naar kwade en goede. Hang naar

kwade kan worden overwonnen, hang naar goede laat zich niet uitroeien.

• Freud: Über-ich is in conflict met Es en Ich.

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

De zeven ondeugden

20

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands. 21

“Inside each of us, there is the seed of both

good and evil. It’s a constant struggle which

one will win.”

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands. 22

“My life is a struggle.”

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands. 23

“Every step toward the goal of

justice requires sacrifice, suffering,

and struggle.”

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

De compliance helling

24

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Waarom strijd vooral bij compliance?

Natuurlijk neiging eerder en meer te kiezen voor het zekere, directe,

materiële, financiële, machtigste, gemakkelijkste, efficiëntste, snelste,

verruimende, plezierigste, en eigen belang

terwijl compliance bij uitstek (ook) gaat om het onzekere, immateriële,

niet-financiële, zwakste, moeilijkste, omslachtigste, lange termijn,

beperkende, pijnlijke en anders belang.

Daarom vergt compliance strijd om tegenstand/-wicht te bieden.

25

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Elementen van strijdbenadering

1. Zonder strijd geen compliance.

2. Als je strijd niet ziet als strijd, dan kan je ook niet strijden.

3. Strijd is permanent.

4. Strijden is lijden.

5. Strijden is deugdzaam.

6. Gewenste strijd verschilt.

7. Niet iedere strijd is hetzelfde.

8. Organisaties en mensen kunnen strijden.

9. Strijdvaardigheid is te ontwikkelen.

10. Strijdvaardigheid is te beoordelen.

11. Strijd is geen garantie voor overwinning en kan zelfs tot zwaar verlies leiden.

12. Strijd kan doorschieten.

13. Strijd kan versterken, maar ook verslappen.

14. Strijd kost energie, maar kan ook energie geven.

15. Compliance kloof kan kloof verder vergroten of juist verkleinen.

16. Strijdvaardigheid wordt bedreigd door gebrek aan tegenslag en tegenstand.

26

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Kardinale deugden van strijdende manager/medewerker

27

Morele

wijsheid

Morele kracht

Morele moed

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands. 28

“In order to succeed, people need a

sense of self-efficacy, to struggle together

with resilience to meet the inevitable

obstacles and inequities of life.”

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Kardinale deugden van strijdende organisatie

1. Missiegedreven

2. Morele helden

3. Uit- en toegerust

4. Toewijding

5. Ruimte voor reflectie en tegenspraak

6. Uitzicht

7. Disciplinering en waardering

29

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Implicaties voor (compliance) management

1. Goed strijdplan

2. Doeltreffende wapens

3. Waken voor desinvestering in compliance

4. Afwisselend en verrassend compliance programma

5. Delen van “war stories” en morele helden

6. Bespreekbaar maken van strijd

7. Training in strijd

8. Mensen niet te snel naar frontlinies brengen

9. Ethiekcommissie als arena

10. Oppassen met in-control statements

30

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Implicaties voor de compliance officer

1. Niet verzuren

2. Niet vooraan

3. Strijdkaart

4. Arsenaal aan tactieken

5. Mijn strijdverhaal

31

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

Ten slotte

Een dag niet gestreden

is een dag niet gewerkt.

32

© 2014 KPMG N.V., registered with the trade register in the Netherlands under number 34153857, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the Netherlands.

KPMG

Muel Kaptein

Laan van Langerhuize 1

1186 DS Amstelveen

Tel: 020-6567701

Email: kaptein.muel@kpmg.nl

www.muelkaptein.com