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اخلاق کسب و کار
 اخلاق کسب و کار و نقش حکومت

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Sara Nazari سارا نظري
Sara Nazari سارا نظري

نقش حکومت: آخرین مرحله در کمک به سازمان هایی که حتی با یک فرهنگ اخلاقی نیرومند نتوانستند امور داخلی خود را سرو سامان دهند. ارایه چارچوبی و نظم دهنده است که برای تقویت رفتار اخلاقی، انگیزه های مالی در اختیار گذارد و افرادی را که نمیخواهند با آن چارچوب منطبق شوند مجازات کند. از دهه ۱۹۷۰ پنج تلاش مهم در این راستا صورت گرفته: قانون اقدامات رشوه خواری خارجی ابتکارات صنعت دفاع راهبردهای اعمال مجازات فدرال آمریکا برای سازمان ها قانون ساربانس اوکسلی راهبردهای اصلاح شده مجازات فدرال برای سازمان ها

Leadership & Management
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‫ر‬ ‫ﺎ‬ ‫ﮐ‬ ‫و‬ ‫ﺐ‬ ‫ﺴ‬ ‫ﮐ‬ ‫ق‬ ‫ﻼ‬ ‫ﺧ‬ ‫ا‬ ‫ﺖ‬ ‫ﻣ‬ ‫ﻮ‬ ‫ﮑ‬ ‫ﺣ‬ ‫ﺶ‬ ‫ﻘ‬ ‫ﻧ‬ ‫و‬ ‫ی‬ ‫ر‬ ‫ظ‬ ‫ﻧ‬ ‫ا‬ ‫ر‬ ‫ﺎ‬ ‫ﺳ‬ ‫ن‬ ‫ا‬ ‫ر‬ ‫ﮭ‬ ‫ﺗ‬ ‫ه‬ ‫ﺎ‬ ‫ﮕ‬ ‫ﺷ‬ ‫ﻧ‬ ‫ا‬ ‫د‬ ، ‫ت‬ ‫ﯾ‬ ‫ر‬ ‫ﯾ‬ ‫د‬ ‫ﻣ‬ ‫د‬ ‫ﺷ‬ ‫ر‬ ‫ا‬ ‫ﯽ‬ ‫ﺳ‬ ‫ﺎ‬ ‫ﻧ‬ ‫ﺷ‬ ‫ر‬ ‫ﺎ‬ ‫ﮐ‬
‫ﻣﻄﺎﻟﻌﻪ‬ ‫ی‬ ‫ﻣﻮردی‬ ‫ﺣﺴﺎﺑﺪاری‬ ‫ﺷﺮﮐﺖ‬ ‫ﻣ‬ ‫آن‬ ‫ﺑﻮدن‬ ‫ﺑﺎﻻ‬ ‫دﻟﯿﻞ‬ ‫ﺑﻪ‬ ‫ﮐﻪ‬ ‫ﮐﻦ‬ ‫اﻋﻼم‬ ‫ﺷﺮﮐﺖ‬ ‫اﯾﻦ‬ ‫ﺑﻪ‬ ‫ﻗﯿﻤﺘﯽ‬ ‫و‬ ‫ﮐﻦ‬ ‫ﻟﻄﻒ‬ ‫ﺠﺒﻮر‬ ‫ﮐﻨﺪ‬ ‫ﻣﺮاﺟﻌﻪ‬ ‫دﯾﮕﺮی‬ ‫ﺷﺮﮐﺖ‬ ‫ﺑﻪ‬ ‫ﺷﻮد‬ ! ‫ﺳﻮال‬ : ‫ﺑﺮای‬ ‫ﻣﯿﺘﻮاﻧﺪ‬ ‫دﯾﮕﺮ‬ ‫ﻣﺸﺘﺮﯾﺎن‬ ‫اﻣﻮر‬ ‫ﺑﻪ‬ ‫ﮔﯽ‬ ‫رﺳﯿﺪ‬ ‫آﯾﺎ‬ ‫ﻧﭙﺬﯾﺮﻓﱳ‬ ‫ﺗﻌﻤﯿﺪ‬ ‫اﯾﻦ‬ ‫ی‬ ‫؟‬ ‫ﺑﺎﺷﺪ‬ ‫ﻣﻨﺎﺳﺒﯽ‬ ‫ﺗﻮﺟﯿﻪ‬ ‫ﻣﺸﺘﺮی‬ ‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
‫ﻧﻘﺶ‬ ‫ﺣﮑﻮﻣﺖ‬ : • ‫آﺧﺮﯾﻦ‬ ‫ﻣﺮﺣﻠﻪ‬ ‫در‬ ‫ﮐﻤﮏ‬ ‫ﺑﻪ‬ ‫ﺳﺎزﻣﺎن‬ ‫ﻫﺎﯾﯽ‬ ‫ﮐﻪ‬ ‫ﺣﺘﯽ‬ ‫ﺑﺎ‬ ‫ﯾﮏ‬ ‫ﻓﺮﻫﻨﮓ‬ ‫اﺧﻼﻗﯽ‬ ‫ﻧﯿﺮوﻣﻨ‬ ‫ﺪ‬ ‫ﻧﺘﻮاﻧﺴﺘﻨﺪ‬ ‫اﻣﻮر‬ ‫داﺧﻠﯽ‬ ‫ﺧﻮد‬ ‫را‬ ‫ﺳﺮو‬ ‫ﺳﺎﻣﺎن‬ ‫دﻫﻨﺪ‬ . • ‫اراﯾﻪ‬ ‫ﭼﺎرﭼﻮﺑﯽ‬ ‫و‬ ‫ﻧﻈﻢ‬ ‫دﻫﻨﺪه‬ ‫اﺳﺖ‬ ‫ﮐﻪ‬ ‫ﺑﺮای‬ ‫ﺗﻘﻮﯾﺖ‬ ‫رﻓﺘﺎر‬ ،‫اﺧﻼﻗﯽ‬ ‫اﻧﮕﯿﺰه‬ ‫ﻫﺎی‬ ‫ﻣﺎﻟﯽ‬ ‫در‬ ‫اﺧﺘﯿﺎر‬ ‫ﮔﺬارد‬ ‫و‬ ‫اﻓﺮادی‬ ‫را‬ ‫ﮐﻪ‬ ‫ﳕﯿﺨﻮاﻫﻨﺪ‬ ‫ﺑﺎ‬ ‫آن‬ ‫ﭼﺎرﭼﻮب‬ ‫ﻣﻨﻄﺒﻖ‬ ‫ﺷﻮﻧﺪ‬ ‫ﻣﺠﺎزات‬ ‫ﮐﻨﺪ‬ . ‫از‬ ‫دﻫﻪ‬ ۱۹۷۰ ‫ﭘﻨﺞ‬ ‫ﺗﻼش‬ ‫ﻣﻬﻢ‬ ‫در‬ ‫اﯾﻦ‬ ‫راﺳﺘﺎ‬ ‫ﺻﻮرت‬ ‫ﮔﺮﻓﺘﻪ‬ : .1 ‫ﻗﺎﻧﻮن‬ ‫اﻗﺪاﻣﺎت‬ ‫رﺷﻮه‬ ‫ﺧﻮاری‬ ‫ﺧﺎرﺟﯽ‬ .2 ‫اﺑﺘﮑﺎرات‬ ‫ﺻﻨﻌﺖ‬ ‫دﻓﺎع‬ .3 ‫راﻫﺒﺮدﻫﺎی‬ ‫اﻋﻤﺎل‬ ‫ﻣﺠﺎزات‬ ‫ﻓﺪرال‬ ‫آﻣﺮﯾﮑﺎ‬ ‫ﺑﺮای‬ ‫ﺳﺎزﻣﺎن‬ ‫ﻫﺎ‬ .4 ‫ﻗﺎﻧﻮن‬ ‫ﺳﺎرﺑﺎﻧﺲ‬ ‫اوﮐﺴﻠﯽ‬ .5 ‫راﻫﺒﺮدﻫﺎی‬ ‫اﺻﻼح‬ ‫ﺷﺪه‬ ‫ﻣﺠﺎزات‬ ‫ﻓﺪرال‬ ‫ﺑﺮای‬ ‫ﺳﺎزﻣﺎن‬ ‫ﻫﺎ‬ ‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
‫ﻗﺎﻧﻮن‬ ‫اﻗﺪاﻣﺎت‬ ‫رﺷﻮه‬ ‫ﺧﻮاری‬ ‫ﺧﺎرﺟﯽ‬ ‫دﻟﯿﻞ‬ ‫اﺑﻼغ‬ : ‫ﮐﻨﺘﺮل‬ ‫ﻣﻮﺛﺮ‬ ‫ﺑﺮ‬ ‫اﻗﺪام‬ ‫ﺑﻪ‬ ‫ﭘﺮداﺧﺖ‬ ‫رﺷﻮه‬ ‫و‬ ‫ﺷﯿﻮه‬ ‫ﻫﺎی‬ ‫ﻏﯿﺮ‬ ‫آﺷﮑﺎر‬ ‫ﭘﺮداﺧﺖ‬ ‫وﺟﻪ‬ ‫ﺑ‬ ‫ﻪ‬ ‫ﻣﻘﺎﻣﺎت‬ ‫و‬ ‫ﺳﯿﺎﺳﺖ‬ ‫ﻣﺪاران‬ ‫ﺧﺎرﺟﯽ‬ ‫از‬ ‫ﺳﻮی‬ ‫ﺷﺮﮐﺖ‬ ‫ﻫﺎی‬ ‫ﺑﺎزرﮔﺎﻧﯽ‬ ‫ﻋﻤﻮﻣﯽ‬ ‫آﻣﺮﯾﮑﺎﯾ‬ ‫ﯽ‬ ‫ﮐﻪ‬ ‫ﺑﻪ‬ ‫دﻧﺒﺎل‬ ‫رﺷﺪ‬ ‫ﻓﻌﺎﻟﯿﺖ‬ ‫ﻫﺎی‬ ‫ﺑﯿﻦ‬ ‫اﳌﻠﻠﯽ‬ ‫ﺧﻮد‬ ‫ﻣﯿﺒﺎﺷﻨﺪ‬ . ‫ﺗﺎ‬ ‫ﭘﯿﺶ‬ ‫از‬ ‫اﯾﻦ‬ ،‫ﻗﺎﻧﻮن‬ ‫ﻏﯿﺮ‬ ‫ﻗﺎﻧﻮﻧﯽ‬ ‫ﺑﻮدن‬ ‫ﭘﺮداﺧﺖ‬ ‫رﺷﻮه‬ ‫ﺻﺮﻓﺎ‬ ‫ﺑﻪ‬ ‫واﺳﻄﻪ‬ ‫ﻣﻨ‬ ‫ﺎﺑﻊ‬ ‫ﺛﺎﻧﻮﯾﻪ‬ ‫ﻗﺎﻧﻮن‬ ‫ﮔﺬاری‬ ‫ﻗﺎﺑﻞ‬ ‫ﻣﺠﺎزات‬ ‫ﺑﻮد‬ : .1 ‫ﻗﺎﻧﻮن‬ ‫اوراق‬ ‫ﺑﻬﺎدار‬ ‫و‬ ‫ﺳﻬﺎم‬ .2 ‫ﻗﺎﻧﻮن‬ ‫رازداری‬ ‫ﺑﺎﻧﮑﯽ‬ .3 ‫ﻗﺎﻧﻮن‬ ‫ﮐﻼه‬ ‫ﺑﺮداری‬ ‫از‬ ‫ﻃﺮﯾﻖ‬ ‫اﯾﻤﯿﻞ‬ ‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
‫دﺳﺗﺎورد‬ : ‫ﺗﻌﯾ‬ ‫ﺑر‬ ‫ﺑﺎﯾد‬ ‫اھداف‬ ‫ﭘﯾﺷﺑرد‬ ‫ﺑرای‬ ‫ﺧﺎرﺟﯽ‬ ‫ﻣﻘﺎﻣﺎت‬ ‫ﺑﮫ‬ ‫رﺷوه‬ ‫ﭘرداﺧت‬ ‫ﺟﺎی‬ ‫ﺑﮫ‬ ‫ھﺎ‬ ‫ﺳﺎزﻣﺎن‬ ‫ﯾن‬ ‫ﮐﻧﻧد‬ ‫ﺗﺎﮐﯾد‬ ‫ﻣﺣﺻوﻻت‬ ‫ﻣﻧﺎﺳب‬ ‫ﮐﯾﻔﯾت‬ ‫و‬ ‫ﻗﯾﻣت‬ . ‫دارد‬ ‫ﲤﺮﮐﺰ‬ ‫ﻣﺠﺰا‬ ‫ﻣﻮﺿﻮع‬ ‫دو‬ ‫ﺑﺮ‬ ‫ﻗﺎﻧﻮن‬ ‫اﯾﻦ‬ : ‫اﻓﺸﺎ‬ : ‫اﻓﺸﺎی‬ ‫ﲤﺎم‬ ‫ﻣﻌﺎﻣﻼت‬ ‫ﺧﺎرﺟﯽ‬ ‫ﻣﻘﺎﻣﺎت‬ ‫ﺑﺎ‬ ‫ﺷﺪه‬ ‫اﳓﺎم‬ ‫ﳑﻨﻮﻋﯿﺖ‬ : ‫ﮐﺸﻮر‬ ‫از‬ ‫ﺳﺮﻣﺎﯾﻪ‬ ‫ﺧﺮوج‬ ‫از‬ ‫ﺟﻠﻮﮔﯿﺮی‬ ‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
‫ﺑﺎ‬ ‫وﺟﻮد‬ ‫ﻣﺰاﯾﺎی‬ ‫اﯾﻦ‬ ‫ﻗﺎﻧﻮن‬ ، ‫ﺑﻪ‬ ‫واﺳﻄﻪ‬ ‫ی‬ ‫ﺑﻪ‬ ‫رﺳﻤﯿﺖ‬ ‫ﺷﻨﺎﺧﱳ‬ ‫ﭘﺮداﺧﺖ‬ ‫ﻫﺎی‬ ‫ﺗﺴﻬ‬ ‫ﯿﻞ‬ ‫ﮐﻨﻨﺪه‬ ‫ﺑﺮای‬ ‫ﺗﺴﺮﯾﻊ‬ ‫ﯾﮏ‬ ‫اﻗﺪام‬ ‫ﻣﻌﻤﻮل‬ ‫ﺣﮑﻮﻣﺘﯽ‬ ‫و‬ ‫ﻧﺪاﺷﱳ‬ ‫ﻫﺮ‬ ‫ﻧﻮع‬ ‫ﺿﻤﺎﻧﺖ‬ ‫اﺟﺮاﯾﯽ‬ ‫ﻧﺴﺒﺖ‬ ‫ﺑﻪ‬ ،‫آن‬ ‫اﯾﻦ‬ ‫ﻗﺎﻧﻮن‬ ‫ﻣﻮرد‬ ‫اﻧﺘﻘﺎد‬ ‫ﻗﺮار‬ ‫ﮔﺮﻓﺖ‬ . ‫ﻣﺜﺎل‬ : • ‫ﺗﺎﻣﯿﻦ‬ ،‫ﺟﻮاز‬ ،‫ﭘﺮواﻧﻪ‬ ‫ﻣﺪرک‬ ‫رﺳﻤﯽ‬ ‫ﺑﺮای‬ ‫ﺻﻼﺣﯿﺖ‬ ‫ﺑﺨﺸﯿﺪن‬ ‫ﺑﻪ‬ ‫اﻓﺮاد‬ ‫ﺑﺮای‬ ‫اﳓ‬ ‫ﺎم‬ ‫ﮐﺴﺐ‬ ‫و‬ ‫ﮐﺎر‬ • ‫رﺳﯿﺪﮔﯽ‬ ‫ﺑﻪ‬ ‫اﺳﻨﺎد‬ ‫ﺣﮑﻮﻣﺘﯽ‬ ‫ﻣﺎﻧﻨﺪ‬ ‫وﯾﺰا‬ ‫و‬ ‫درﺧﻮاﺳﺖ‬ ‫اﳓﺎم‬ ‫ﮐﺎر‬ • ‫ﺗﺎﻣﯿﻦ‬ ‫ﺣﻔﺎﻇﺖ‬ ،‫ﭘﻠﯿﺴﯽ‬ ‫درﯾﺎﻓﺖ‬ ‫و‬ ‫اﻧﺘﻘﺎل‬ ‫ﻧﺎﻣﻪ‬ ‫ﻫﺎ‬ ‫ﯾﺎ‬ ‫ﺑﺮﻧﺎﻣﻪ‬ ‫رﯾﺰی‬ ‫ﺑﺮای‬ ‫ﺑﺎزر‬ ‫ﺳﯽ‬ ‫اﺟﺮای‬ ‫ﻗﺮاردادﻫﺎ‬ ‫ﯾﺎ‬ ‫ﺑﺎزرﺳﯽ‬ ‫ﺗﺮاﻧﺰﯾﺖ‬ ‫ﮐﺎﻻﻫﺎ‬ ‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
‫ﻗﺎﻧﻮﻧﯽ‬ ‫ﻗﺎﻧﻮﻧﯽ‬ ‫ﻏﯿﺮ‬ ‫ﭘﺮداﺧﺖ‬ ‫اﻣﻮر‬ ‫ﺗﺴﻬﯿﻞ‬ ‫ﺑﺮای‬ ‫رﺷﻮه‬ ‫ﺑﺎزرﮔﺎﻧﯽ‬ ‫ﻫﺎی‬ ‫ﻫﺰﯾﻨﻪ‬ ‫ﻧﮕﻬﺪاری‬ ‫ﺷﺮوط‬ ‫ﺣﺴﺎﺑﺪاری‬ ‫و‬ ‫ﺳﻮاﺑﻖ‬ ‫ﻫﺎی‬ ‫ﭘﺮداﺧﺖ‬ ‫ﺧﺎرﺟﯽ‬ ‫ﻗﻮاﻧﯿﻦ‬ ‫ﲢﺖ‬ ‫ﻗﺎﻧﻮﻧﯽ‬ ‫ﻣﺸﺎرﮐﺖ‬ ‫ﺳﯿﺎﺳﯽ‬ ‫ﻫﺎی‬ ‫ﻫﺎی‬ ‫ﮐﻤﮏ‬ ‫ﺧﯿﺮﯾﻪ‬ ‫ﻣﻮﺳﺴﺎت‬ ‫ﺑﻪ‬ ‫ﻋﻮض‬ ‫ﺑﻼ‬ ‫ﺧﺎرﺟﯽ‬ ‫ﺧﺎرﺟﯽ‬ ‫ﺧﻮاری‬ ‫رﺷﻮه‬ ‫اﻗﺪاﻣﺎت‬ ‫ﻗﺎﻧﻮن‬ ‫ﺑﻪ‬ ‫ﺗﻮﺟﻪ‬ ‫ﺑﺎ‬ ‫ﻗﺎﻧﻮﻧﯽ‬ ‫ﻏﯿﺮ‬ ‫و‬ ‫ﻗﺎﻧﻮﻧﯽ‬ ‫رﻓﺘﺎرﻫﺎی‬ ‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
‫اﺑﺘﮑﺎرات‬ ‫ﺻﻨﻌﺖ‬ ‫دﻓﺎع‬ ‫در‬ ‫زﻣﯿﻨﻪ‬ ‫ی‬ ‫رﻓﺘﺎر‬ ‫و‬ ‫اﺧﻼق‬ ‫ﮐﺴﺐ‬ ‫و‬ ‫ﮐﺎر‬ • ‫از‬ ‫ﺳﻮی‬ ‫ﭼﻨﺪﯾﻦ‬ ‫ﭘﯿﻤﺎﻧﮑﺎر‬ ‫و‬ ‫در‬ ‫واﮐﻨﺶ‬ ‫ﺑﻪ‬ ‫ﭘﯿﺸﻨﻬﺎدات‬ ‫اراﯾﻪ‬ ‫ﺷﺪه‬ ‫از‬ ‫ﺳﻮی‬ ‫ﻫﯿﯿﺖ‬ ‫ﻣﺴﺘﻘﻞ‬ ‫ﺑ‬ ‫ﻠﻮ‬ ‫رﯾﺒﻮن‬ ‫در‬ ‫زﻣﯿﻨﻪ‬ ‫ﻣﺪﯾﺮﯾﺖ‬ ‫دﻓﺎع‬ ‫اراﯾﻪ‬ ‫و‬ ‫ﻣﻮرد‬ ‫ﺗﺼﻮﯾﺐ‬ ‫ﻗﺮار‬ ‫ﮔﺮﻓﺖ‬ . • ‫ﻫﺪف‬ : ‫اﯾﻦ‬ ‫ﮐﻤﯿﺘﻪ‬ ‫ﺑﺎ‬ ‫ﺗﻮﺟﻪ‬ ‫ﺑﻪ‬ ‫ﻧﮕﺮاﻧﯽ‬ ‫ﻫﺎ‬ ‫در‬ ‫ﺧ‬ ‫ﺼﻮص‬ ‫ﺑﯽ‬ ‫ﻧﻈﻤﯽ‬ ‫ﻫﺎی‬ ‫ﻣﻮﺟﻮد‬ ‫در‬ ‫اراﯾﻪ‬ ‫ﻣﻠﺰوﻣﺎت‬ ‫ﺧﺮﯾﺪ‬ ‫اری‬ ‫ﺷﺪه‬ ‫از‬ ‫ﺳﻮی‬ ‫اﻓﺮاد‬ ‫و‬ ‫ﺷﺮﮐﺖ‬ ‫ﻫﺎ‬ ‫در‬ ‫ﻗﺮارداد‬ ‫ﻫﺎی‬ ‫ﲡﺎری‬ ‫از‬ ‫ﺳﻮی‬ ‫ﭘﯿﻤﺎﻧﮑﺎران‬ ‫اﺻﻠﯽ‬ ‫ﺻﻨﺎﯾﻊ‬ ‫دﻓﺎ‬ ‫ع‬ ‫ﺗﺸﮑﯿﻞ‬ ‫ﺷﺪ‬ . • ‫ﺷﺶ‬ ‫اﺻﻞ‬ ‫اﯾﻦ‬ ‫ﻗﺎﻧﻮن‬ ‫ﺑﻪ‬ ‫دﻧﺒﺎل‬ ‫ﺣﻤﺎﯾﺖ‬ ‫از‬ ‫ﻓﻌﺎﻟﯿﺖ‬ ‫ﻫﺎی‬ ‫درﺳﺖ‬ ‫ﻣﺪﯾﺮﯾﺖ‬ ‫و‬ ‫اﻃﻤﯿﻨﺎن‬ ‫از‬ ‫اﻧﻄﺒﺎق‬ ‫ﺷﺮﮐﺖ‬ ‫ﻫﺎ‬ ‫ﺑﺎ‬ ‫ﻣﻘﺮرات‬ ‫از‬ ‫ﭘﯿﺶ‬ ‫ﺗﻌﯿﯿﻦ‬ ‫ﺷﺪه‬ ‫و‬ ‫اﺣﯿﺎی‬ ‫اﻋﺘﻤﺎد‬ ‫ﻋﻤﻮﻣﯽ‬ ‫ﺑﻮده‬ ‫اﺳﺖ‬ . ‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
.1 ‫دارد‬ ‫ﮐﺎر‬ ‫و‬ ‫ﮐﺴﺐ‬ ‫رﻓﺘﺎر‬ ‫ر‬ ‫اﺧﻼق‬ ‫ﮐﺪ‬ ‫ﯾﮏ‬ ‫ﺷﺮﮐﺖ‬ ‫ﻫﺮ‬ . .2 ‫ارزش‬ ‫ﺷﺮﮐﺖ‬ ‫اﺧﻼق‬ ‫ﻫﺎی‬ ‫ﮐﺪ‬ ‫ﻫﺎﯾﯽ‬ ‫ﺷﺮﮐ‬ ‫و‬ ‫ﮐﻨﻨﺪ‬ ‫رﻋﺎﯾﺖ‬ ‫ﺗﺎ‬ ‫دارد‬ ‫اﻧﺘﻈﺎر‬ ‫ﮐﺎرﮐﻨﺎن‬ ‫از‬ ‫را‬ ‫ﺖ‬ ‫ﺷﺮاﯾﻂ‬ ‫اﯾﻦ‬ ‫ﲢﺖ‬ ‫ﮐﺎرﮐﻤﺎن‬ ‫ﻣﯿﺪﻫﺪ‬ ‫آﻣﻮزش‬ ‫را‬ . .3 ‫ﮔﺮﻓﺘﻪ‬ ‫ﺻﻮرت‬ ‫ﺗﺨﻠﻔﺎت‬ ‫ﮔﺰارش‬ ‫ﺑﻪ‬ ‫ﮐﺎرﮐﻨﺎن‬ ‫ﺗﺮﻏﯿﺐ‬ ‫ﺑﺮای‬ ‫ﺑﺎز‬ ‫ﻓﻀﺎی‬ ‫اﯾﺠﺎد‬ .4 ‫ﺧﻮد‬ ‫ﻫﺎی‬ ‫ﻓﻌﺎﻟﯿﺖ‬ ‫ﺑﺮ‬ ‫ﻧﻈﺎرت‬ ‫ﺑﺎ‬ ‫ﺷﺮﮐﺖ‬ ‫ﻫﺮ‬ ‫ﺗﻌﻬﺪاﺗﯽ‬ ‫دارد‬ .5 ‫دارای‬ ‫دﻓﺎع‬ ‫ﺻﻨﺎﯾﻊ‬ ‫در‬ ‫دﯾﮕﺮ‬ ‫ﻫﺎی‬ ‫ﺷﺮﮐﺖ‬ ‫ﺑﻪ‬ ‫ﺑﻪ‬ ‫ﺷﺮﮐﺖ‬ ‫ﻫﺮ‬ ‫ﻣﺴﻮوﻟﯿﺖ‬ ‫اﺳﺖ‬ .6 ‫ﺑﺎﺷﺪ‬ ‫ﭘﺎﺳﺨﮕﻮ‬ ‫ﻋﻤﻮﻣﯽ‬ ‫ﻃﻮر‬ ‫ﺑﻪ‬ ‫ﺧﻮد‬ ‫ﺗﻌﻬﺪات‬ ‫ﺑﻪ‬ ‫ﻧﺴﺒﺖ‬ ‫ﺑﺎﯾﺪ‬ ‫ﺷﺮﮐﺖ‬ ‫ﻫﺮ‬ ‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
‫راﻫﺒﺮدﻫﺎی‬ ‫ﮐﻤﯿﺴﯿﻮن‬ ‫اﻋﻤﺎل‬ ‫ﻣﺠﺎزات‬ ‫ﻓﺪرال‬ ‫آﻣﺮﯾﮑﺎ‬ ‫ﺑﺮای‬ ‫ﺳﺎزﻣﺎن‬ ‫ﻫﺎ‬ ‫اﯾﻦ‬ ‫ﮐﻤﯿﺴﯿﻮن‬ ‫ﺑﻪ‬ ‫واﺳﻄﻪ‬ ‫ی‬ ‫ﻗﺎﻧﻮن‬ ‫ﺟﺎﻣﻊ‬ ‫ﮐﻨﺘﺮل‬ ‫ﺟﺮم‬ ‫ﺗﺎﺳﯿﺲ‬ ‫ﺷﺪ‬ ‫و‬ ‫ﻣﺴﻮوﻟﯿﺖ‬ ‫ﮔﺴﺘﺮش‬ ‫ﻣﺠﺎزات‬ ‫ﯾﮑﺴﺎن‬ ‫ﺑﺮای‬ ‫ﻣﺘﺨﻠﻔﺎن‬ ‫ﺑﻪ‬ ‫ﺟﺮاﯾﻢ‬ ‫ﻓ‬ ‫ﺪرال‬ ‫را‬ ‫ﺑﺮ‬ ‫ﻋﻬﺪه‬ ‫داﺷﺖ‬ . ‫در‬ ‫اﺑﺘﺪا‬ ‫ﻫﻔﺖ‬ ‫ﻓﺼﻞ‬ ‫را‬ ‫در‬ ‫ﺑﺮ‬ ‫ﻣﯿﮕﺮﻓﺖ‬ ‫و‬ ‫ﺻﺮﻓﺎ‬ ‫ﺑﺮای‬ ‫اﻓﺮادی‬ ‫ﮐﻪ‬ ‫ﺑﻪ‬ ‫ﻧﻘﺾ‬ ‫ﻗﻮاﻧﯿﻦ‬ ‫ﻓﺪرال‬ ‫ﻣﺤﮑﻮم‬ ‫ﻣﯿﺸﺪﻧﺪ‬ ‫ﺑﻪ‬ ‫اﺟﺮا‬ ‫دراﻣﺪ‬ . ‫در‬ ‫ﺳﺎل‬ ۹۱ ‫ﻓﺼﻞ‬ ‫ﻫﺸﺘﻢ‬ ‫ﻧﯿﺰ‬ ‫اﻓﺰوده‬ ‫ﺷﺪ‬ . ‫اﯾﻦ‬ ‫ﻓﺼﻞ‬ ‫ﺑﻪ‬ ‫راﻫﺒﺮدﻫﺎی‬ ‫ﻣﺠﺎزات‬ ‫ﻓﺪرال‬ ‫ﺑﺮای‬ ‫ﺳﺎزﻣﺎن‬ ‫ﻫﺎ‬ ‫اﺷﺎر‬ ‫ه‬ ‫دارد‬ . • ‫ﺳ‬ ‫ﺎزﻣﺎن‬ ‫ﻫﺎ‬ ‫ﻣﺴﻮول‬ ‫اﻗﺪاﻣﺎت‬ ‫ﺗﺒﻪ‬ ‫ﮐﺎراﻧﻪ‬ ‫ی‬ ‫ﮐﺎرﮐﻨﺎن‬ ‫و‬ ‫ﻋﻮاﻣﻞ‬ ‫ﺧﻮد‬ ‫ﻣﯿﺪاﻧﺪ‬ • ‫در‬ ‫ﺟﻬﺖ‬ ‫ﺑﻬﺒﻮد‬ ‫رﻓﺘﺎر‬ ‫اﺧﻼﻗﯽ‬ ‫و‬ ‫اﻓﺰاﯾﺶ‬ ‫ﻣﺠﺎزات‬ ‫ﻫﺎی‬ ‫رﻓﺘﺎر‬ ‫ﻏﯿﺮ‬ ‫اﺧﻼﻗﯽ‬ ‫در‬ ‫ﺳﺎزﻣﺎن‬ ‫ﻫﺎ‬ • ‫د‬ ‫ﻗﺖ‬ ‫در‬ ‫ﻓﺮاﯾﻨﺪ‬ ‫ارزﯾﺎﺑﯽ‬ • ‫ﭘﯿﺎم‬ ‫ﻣﻬﻢ‬ : ‫ﻫﯿﭻ‬ ‫ﮐﺴﺐ‬ ‫و‬ ‫ﮐﺎری‬ ‫از‬ ‫اﯾﻦ‬ ‫ارزﯾﺎﺑﯽ‬ ‫ﻫﺎ‬ ‫ﻣﻌﺎف‬ ‫ﻧﺨﻮاﻫﺪ‬ ‫ﺑﻮد‬ • ‫اراﯾﻪ‬ ‫ﻓﻬﺮﺳﺘﯽ‬ ‫اﻧﺤﺼﺎری‬ ‫از‬ ‫ﺟﺮاﯾﻢ‬ ‫ﮐﺴﺐ‬ ‫و‬ ‫ﮐﺎر‬ • ‫ﺟﺮﯾﻤﻪ‬ ‫ﻫﺎ‬ ‫ﺑﻪ‬ ‫ﺷﮑﻞ‬ ‫ﺟﺮﯾﻤﻪ‬ ،‫ﭘﻮﻟﯽ‬ ‫ﻣﺠﺎزات‬ ‫ﺗﻌﻠﯿﻘﯽ‬ ‫ﺑﺮای‬ ،‫ﺳﺎزﻣﺎن‬ ‫اﺟﺮای‬ ‫ﺑﺮﻧﺎﻣﻪ‬ ‫ﻫﺎی‬ ‫ﻋﻤﻠﯽ‬ ‫ﺑﺮای‬ ‫اﻧﻄﺒﺎق‬ ‫ﻓﻌﺎﻟﯿﺖ‬ ‫ﻫﺎی‬ ‫ﺳﺎزﻣﺎن‬ ‫ﺑﺎ‬ ‫اﺳﺘﺎﻧﺪارد‬ ‫ﻫﺎ‬ ‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
v ‫ﭘﻮﻟﯽ‬ ‫ﺟﺮاﯾﻢ‬ • ‫اول‬ ‫ﻣﺮﺣﻠﻪ‬ : ‫ﭘﺎﯾﻪ‬ ‫ﺟﺮﯾﻤﻪ‬ ‫ﺗﻌﯿﯿﻦ‬ • ‫دوم‬ ‫ﻣﺮﺣﻠﻪ‬ : ‫ﺗﻘﺼﯿﺮ‬ ‫درﺟﻪ‬ ) ‫دﻫﻨﺪه‬ ‫ﺗﺨﻔﯿﻒ‬ ‫ﯾﺎ‬ ‫ﮐﻨﻨﺪه‬ ‫ﺗﺸﺪﯾﺪ‬ ‫ﻋﻮاﻣﻞ‬ ( • ‫ﺳﻮم‬ ‫ﻣﺮﺣﻠﻪ‬ : ‫ﺟﺮﯾﻤﻪ‬ ‫ﮐﻞ‬ ‫ﻣﯿﺰان‬ ‫ﺗﺸﺨﯿﺺ‬ v ‫ﻗﯿﺪ‬ ‫ﺑﻪ‬ ‫ﺳﺎزﻣﺎﻧﯽ‬ ‫ﻓﻌﺎﻟﯿﺖ‬ ‫ﺿﻤﺎﻧﺖ‬ • ‫ﺳﺎل‬ ‫ﭘﻨﺞ‬ ‫ﺗﺎ‬ ‫ﺿﻤﺎﻧﺖ‬ ‫ﻗﯿﺪ‬ ‫ﺑﻪ‬ ‫ﻣﺸﺮوط‬ ‫ﻓﻌﺎﻟﯿﺖ‬ • ‫ای‬ ‫دوره‬ ‫ﺻﻮرت‬ ‫ﺑﻪ‬ ‫دادﮔﺎه‬ ‫ﺑﻪ‬ ‫ﻣﺎﻟﯽ‬ ‫وﺿﻌﯿﺖ‬ ‫ﮔﺰارش‬ • ‫ﺳﻮی‬ ‫از‬ ‫ﻗﺒﻠﯽ‬ ‫اﻃﻼع‬ ‫ﺑﺪون‬ ‫ﻣﺎﻟﯽ‬ ‫اﺳﻨﺎد‬ ‫ﲤﺎم‬ ‫ﺑﺮرﺳﯽ‬ ‫ﻣﺴﻮول‬ ‫دادﮔﺎه‬ ‫ﺑﺎزرس‬ ‫ﯾﺎ‬ • ‫اﺟﺮای‬ ‫در‬ ‫ﭘﯿﺸﺮﻓﺖ‬ ‫ﮔﺰارش‬ ‫رﻋﺎﯾﺖ‬ ‫ﺑﺮﻧﺎﻣﻪ‬ • ‫ﺑﺮﻧﺎﻣﻪ‬ ‫ﻣﻨﺎﺳﺐ‬ ‫اﺟﺮای‬ ‫ﺑﺮ‬ ‫ﺗﺎﮐﯿﺪ‬ ‫ﺑﺮای‬ ‫ﻗﺒﻠﯽ‬ ‫اﻃﻼع‬ ‫ﺑﺪون‬ ‫ﻫﺎی‬ ‫ﺑﺮرﺳﯽ‬ ‫ی‬ ‫رﻋﺎﯾﺖ‬ ‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
‫ﺑﺮﻧﺎﻣﻪ‬ ‫رﻋﺎﯾﺖ‬ ‫ﻣﻘﺮرات‬ ‫وﺟﻮد‬ ‫ﺑﺮﻧﺎﻣﻪ‬ ‫ﻫﺎی‬ ‫ﻣﻨﺎﺳﺒﯽ‬ ‫ﮐﻪ‬ ‫ﻣﯿﺘﻮاﻧﺪ‬ ‫ﻧﻘﺾ‬ ‫ﻗﺎﻧﻮن‬ ‫را‬ ‫ﺗﺸﺨﯿﺺ‬ ‫دﻫﺪ‬ ‫ﯾﺎ‬ ‫ﻣﺎﻧﻊ‬ ‫از‬ ‫رخ‬ ‫دادن‬ ‫آن‬ ‫ﺷﻮد‬ . .1 ‫ﻧﻈﺎرت‬ ‫ﻣﺪﯾﺮﯾﺘﯽ‬ : ‫ﭘﺎﺳﺨﮕﻮﯾﯽ‬ ‫ﯾﮏ‬ ‫ﻣﺜﺎل‬ ‫ﻋﺎﻟﯽ‬ ‫رﺗﺒﻪ‬ ‫در‬ ‫ﺑﺮاﺑﺮ‬ ‫رﻋﺎﯾﺖ‬ ‫ﻗﻮاﻧﯿﻦ‬ .2 ‫ﺳﯿﺎﺳﺖ‬ ‫ﻫﺎی‬ ‫ﺳﺎزﻣﺎﻧﯽ‬ : ‫وﺟﻮد‬ ‫راﻫﮑﺎرﻫﺎی‬ ‫ﻣﻨﺎﺳﺐ‬ ‫ﺑﺮای‬ ‫ﮐﺎﻫﺶ‬ ‫اﺣﺘﻤﺎل‬ ‫ﺑﺮوز‬ ‫رﻓﺘﺎر‬ ‫ﻣﺠﺮﻣﺎﻧﻪ‬ .3 ‫آﮔﺎﻫﯽ‬ ‫ﺳﺎزی‬ ‫در‬ ‫زﻣﯿﻨﻪ‬ ‫اﺳﺘﺎﻧﺪارد‬ ‫و‬ ‫راﻫﮑﺎرﻫﺎ‬ : ‫اﻧﺘﻘﺎل‬ ‫ﺑﻪ‬ ‫ﻫﻤﻪ‬ ‫ی‬ ‫ذی‬ ‫ﻧﻔﻌﺎن‬ .4 ‫ﭘﯿﺮوی‬ ‫از‬ ‫اﺳﺘﺎﻧﺪاردﻫﺎ‬ ‫و‬ ‫راﻫﮑﺎرﻫﺎ‬ : ‫ﺳﯿﺴﺘﻢ‬ ‫ﻧﻈﺎرت‬ ‫و‬ ‫ﮔﺰارش‬ ‫دﻫﯽ‬ ‫دﻗﯿﻖ‬ ‫ﺑﺮای‬ ‫اﺟﺮای‬ ‫ﺳﯿﺎﺳﺖ‬ ‫ﻫﺎی‬ ‫اﺧﻼﻗﯽ‬ .5 ‫ﺗﻔﻮﯾﺾ‬ ‫اﺧﺘﯿﺎر‬ ‫در‬ ‫ﺣﺪ‬ ‫ﻣﺘﻌﺎدل‬ : ‫ﻧﺪادن‬ ‫اﺧﺘﯿﺎر‬ ‫ﻣﻔﺮط‬ ‫ﺑﻪ‬ ‫اﻓﺮاد‬ .6 ‫اﻧﻀﺒﺎط‬ ‫ﭘﺎﯾﺪار‬ : ‫ﻣﺠﺎزات‬ ‫ﻫﺎی‬ ‫ﺛﺎﺑﺖ‬ ‫و‬ ،‫ﻣﺸﺨﺺ‬ ‫ﻣﺠﺎزات‬ ‫ﺑﺮای‬ ‫ﻋﺪم‬ ‫ﮔﺰارش‬ ‫رﻓﺘﺎرﻫﺎی‬ ‫ﻣﺠﺮﻣﺎﻧﻪ‬ .7 ‫واﮐﻨﺶ‬ ‫و‬ ‫اﻗﺪام‬ ‫اﺻﻼﺣﯽ‬ : ‫واﮐﻨﺶ‬ ‫و‬ ‫ﲢﻠﯿﻞ‬ ‫ﺟﺮاﯾﻢ‬ ‫و‬ ‫اﺟﺮای‬ ‫اﻗﺪام‬ ‫اﺻﻼﺣﯽ‬ ‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
‫راﻫﺒﺮدﻫﺎی‬ ‫ﻣﺠﺎزات‬ ‫ﺷﺪه‬ ‫ﻧﻈﺮ‬ ‫ﲡﺪﯾﺪ‬ ‫ﺳﺎزﻣﺎن‬ ‫ﺑﺮای‬ ‫آﻣﺮﯾﮑﺎ‬ ‫ﻓﺪرال‬ ‫ﻫﺎ‬ ۲۰۰۴ ‫ﺑﻪ‬ ‫ﻧﺴﺒﺖ‬ ‫اﺳﺎﺳﯽ‬ ‫ﺗﻐﯿﯿﺮ‬ ‫ﺳﻪ‬ ۱۹۹۱ ‫ﺑﺮﻧﺎﻣﻪ‬ ‫اﺛﺮﺑﺨﺸﯽ‬ ‫ارزﯾﺎﺑﯽ‬ ‫ﺑﻪ‬ ‫ﻣﻠﺰم‬ ‫ﻫﺎ‬ ‫ﺷﺮﮐﺖ‬ ‫ی‬ ‫ﻧﺘﺎﯾﺞ‬ ‫و‬ ‫ﺷﺪﻧﺪ‬ ‫ای‬ ‫دوره‬ ‫ﺻﻮرت‬ ‫ﺑﻪ‬ ‫ﺧﻮد‬ ‫ﺷﺮﮐﺖ‬ ‫رﻋﺎﯾﺖ‬ ‫ازرﯾﺎﺑﯽ‬ ‫ﺑﺮ‬ ‫در‬ ‫ﻧﺎﻣﻪ‬ ‫ی‬ ‫دوره‬ ‫رﻋﺎﯾﺖ‬ ‫ی‬ ‫ﺷﻮد‬ ‫ﳊﺎظ‬ ‫ﺑﻌﺪی‬ . ‫اﺳﺖ‬ ‫ﻧﯿﺎز‬ ‫ﻗﺎﻧﻮﻧﯽ‬ ‫ﺗﻌﻬﺪات‬ ‫از‬ ‫ﺻﺮف‬ ‫ﭘﯿﺮوی‬ ‫ﻣﻘﺎﺑﻞ‬ ‫در‬ ‫اﺧﻼﻗﯽ‬ ‫رﻓﺘﺎر‬ ‫ﭘﯿﺸﺮﻓﺖ‬ ‫از‬ ‫ﻋﯿﻨﯽ‬ ‫ﺷﻮاﻫﺪی‬ ‫ﺑﻪ‬ . ‫ا‬ ‫ﻓﺮﻫﻨﮓ‬ ‫ﻣﻔﻬﻮم‬ ‫ﺧﻼﻗﯽ‬ ‫ﯾﮏ‬ ‫ﻋﻨﻮان‬ ‫ﺑﻪ‬ ‫ﺑﺎر‬ ‫اوﻟﯿﻦ‬ ‫ﺑﺮای‬ ‫ﻣﻮﻟﻔﻪ‬ ‫ﺷﺪ‬ ‫ﺷﻨﺎﺧﺘﻪ‬ ‫ﻣﻬﻢ‬ . ‫از‬ ‫ﻣﺴﻮوﻟﯿﺖ‬ ‫ﻣﯿﺮود‬ ‫اﻧﺘﻈﺎر‬ ‫ﮐﻪ‬ ‫ﺷﺪ‬ ‫اراﯾﻪ‬ ‫ﺗﺮی‬ ‫روﺷﻦ‬ ‫ﺗﻌﺮﯾﻒ‬ ‫ﭘﺬﯾﺮی‬ ‫ﻣﺴﻮﻟﯿﻦ‬ ‫ﻫﻤﻪ‬ ‫در‬ ‫ﺳﺎزﻣﺎن‬ ‫ی‬ ‫ﺑﺮﻧﺎﻣﻪ‬ ‫اﺑﻌﺎد‬ ‫ی‬ ‫رﻋﺎﯾﺖ‬ ‫ﻣﻘﺮرات‬ ‫ﺑﺒﯿﻨﻨﺪ‬ ‫ﺑﯿﺸﺘﺮی‬ ‫رﺳﻤﯽ‬ ‫ﻫﺎی‬ ‫آﻣﻮزش‬ ‫و‬ ‫ﺑﺎﺷﻨﺪ‬ ‫داﺷﺘﻪ‬ ‫آﮔﺎﻫﯽ‬ . ‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
‫ﻗﺎﻧﻮن‬ ‫ﺳﺎرﺑﺎﻧﺲ‬ ‫اوﮐﺴﻠﯽ‬ • ‫اﯾﻦ‬ ‫ﻗﺎﻧﻮن‬ ‫ﭘﺎﺳﺨﯽ‬ ‫ﺑﻪ‬ ‫ﻣﺠﻤﻮﻋﻪ‬ ‫ای‬ ‫از‬ ‫رﺳﻮاﯾﯽ‬ ‫ﻫﺎی‬ ‫ﺣﺴﺎﺑﺪاری‬ ‫ﺳﺎزﻣﺎﻧﯽ‬ ‫در‬ ‫ﺑﺎزارﻫﺎی‬ ‫ﻣﺎﻟﯽ‬ ‫ﺑﻮد‬ • ۱۱ ‫ﺑﺨﺶ‬ ‫و‬ ۷۰ ‫زﯾﺮﺑﺨﺶ‬ • ‫ﲤﺎم‬ ‫اﺑﻌﺎد‬ ‫ﻣﺪﯾﺮﯾﺖ‬ ‫ﻣﺎﻟﯽ‬ ‫ﮐﺴﺐ‬ ‫و‬ ‫ﮐﺎر‬ ‫را‬ ‫ﭘﻮﺷﺶ‬ ‫ﻣﯿﺪﻫﺪ‬ • ‫ﭘﻮﺷﺶ‬ ‫ﳕﻮﻧﻪ‬ ‫ﻫﺎی‬ ‫ﻣﻬﻢ‬ ‫ﺗﺨﻠﻘﺎت‬ ‫ﺳﺎزﻣﺎﻧﯽ‬ • ‫ﻫﺪف‬ : ‫ﺑﻬﺒﻮد‬ ‫ﻣﺴﻮوﻟﯿﻦ‬ ‫ﭘﺬﯾﺮی‬ ‫ﻣﺪﯾﺮان‬ ‫ﻧﺴﺒﺖ‬ ‫ﺑﻪ‬ ‫ﺳﻬﺎم‬ ‫داران‬ ‫و‬ ‫ﻓﺮو‬ ‫ﻧﺸﺎﻧﺪن‬ ‫ﺑﺤﺮان‬ ‫ﺷﺪﯾﺪ‬ ‫اﻋﺘﻤﺎد‬ ‫در‬ ‫ﻧﻈ‬ ‫ﺎم‬ ‫ﺳﺮﻣﺎﯾﻪ‬ ‫داری‬ ‫آﻣﺮﯾﮑﺎ‬ • ‫ﺳﻄﺢ‬ ‫ﭘﻮﺷﺶ‬ : ‫ﲤﺎم‬ ‫ﺷﺮﮐﺖ‬ ‫ﻫﺎی‬ ‫ﻣﻨﻄﺒﻖ‬ ‫ﺑﺎ‬ ‫ﻣﻘﺮرات‬ ‫اوراق‬ ‫ﺑﻬﺎدار‬ ‫ﻓﺪرال‬ ‫آﻣﺮﯾﮑﺎ‬ ‫اوراق‬ ‫ﺧﻮد‬ ‫را‬ ‫ﻣﻨﺘﺸﺮ‬ ‫ﻣﯿﮑﻨ‬ ‫ﻨﺪ‬ ‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
‫ﯾﮏ‬ ‫ﻋﻨﻮان‬ : ‫ﻫﯿﯿﺖ‬ ‫ﻋ‬ ‫ﺳﻬﺎﻣﯽ‬ ‫ﻫﺎی‬ ‫ﺷﺮﮐﺖ‬ ‫ﺣﺴﺎﺑﺪاری‬ ‫ﺳﻬﻮی‬ ‫اﺷﺘﺒﺎﻫﺎت‬ ‫ﺑﺮ‬ ‫ﻧﻈﺎرت‬ ‫ﺎم‬ ‫دو‬ ‫ﻋﻨﻮان‬ : ‫اﺳﺘﻘﻼل‬ ‫ﺣﺴﺎﺑﺮس‬ ‫ﺳﻪ‬ ‫ﻋﻨﻮان‬ : ‫ﻣﺴﻮوﯾﻠﺖ‬ ‫ﺳﺎزﻣﺎﻧﯽ‬ ‫ﭘﺬﯾﺮی‬ ‫ﭼﻬﺎر‬ ‫ﻋﻨﻮان‬ : ‫اﻓﺸﺎﮔﺮی‬ ‫ﻣﺎﻟﯽ‬ ‫ﻫﺎی‬ ‫ﻓﻌﺎﻟﯿﺖ‬ ‫ﮐﺎﻣﻞ‬ ‫ﭘﻨﺞ‬ ‫ﻋﻨﻮان‬ : ‫ﮔﺮ‬ ‫ﲢﻠﯿﻞ‬ ‫ﻣﻨﺎﻓﻊ‬ ‫ﺗﻀﺎد‬ ‫ﺷﺶ‬ ‫ﻋﻨﻮان‬ : ‫ﮐﻤﯿﺴﯿﻮن‬ ‫اﻗﺘﺪار‬ ‫و‬ ‫ﻣﻨﺎﺑﻊ‬ ‫ﻫﻔﺖ‬ ‫ﻋﻨﻮان‬ : ‫ﻫﺎ‬ ‫ﮔﺰارش‬ ‫و‬ ‫ﺑﺮرﺳﯽ‬ ‫ﻫﺸﺖ‬ ‫ﻋﻨﻮان‬ : ‫ﭘﺬﯾﺮش‬ ‫ﻣﺴﻮوﻟﯿﺖ‬ ‫ﺑﺮداری‬ ‫ﮐﻼه‬ ‫و‬ ‫ﺗﻘﻠﺐ‬ ‫ﻧﻪ‬ ‫ﻋﻨﻮان‬ : ‫ﺳﻔﯿﺪ‬ ‫ﯾﻘﻪ‬ ‫ﺟﺮاﯾﻢ‬ ‫ﻣﺠﺎزات‬ ‫اﻓﺰاﯾﺶ‬ ‫ده‬ ‫ﻋﻨﻮان‬ : ‫ﺳﺎزﻣﺎن‬ ‫ﻣﺎﻟﯿﺎﺗﯽ‬ ‫ﻫﺎی‬ ‫ﻓﺮم‬ ‫ﯾﺎزده‬ ‫ﻋﻨﻮان‬ : ‫و‬ ‫ﺑﺮداری‬ ‫ﮐﻼه‬ ‫ﻣﺴﻮوﻟﯿﺖ‬ ‫ﺳﺎزﻣﺎﻧﯽ‬ ‫ﭘﺬﯾﺮی‬ ‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬

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