INDEX

ABB, Ltd., 657Abertis SA, 875Accenture, URL 39, 40Accountants in England & Wales, 72Accounting Principles Board Opinion

No. 25, 115Accrual Basis of Accounting: Guidance

for Governments and GovernmentEntities, URL 36

Adam Smith The Wealth of Nations, 123Adelphia, 13–14Advanced Measurement Approach

(AMA), 233, 238, 242, 245, 566,569, 572, 883

Advanced Notice of Proposed RuleMaking (ANPR), 243

AES Corporation, 659Aggressive nongovernmental

organizations (NGOs), 394Agricultural Bank of China, URL 56Ahold, 14AICPA, 74Air Commerce Act of 1926 (U.S.), 548A-IRB, 243Airline Deregulation Act of 1978, 547Allen, Charles, URL 84–87, 90Allied Irish Bank, URL 85, 88American Accounting Association, 66American Bar Association’s Model

Business Corporation Act, 907American Depositary Receipt (ADR),

843, 718, 948American Institute of Certified Public

Accountants, 66, 71AML/CFT, URL 65, 69ANSI/UL 2601-1, 477, 478Anti-Boycott Laws (U.S.), 458Anticorruption and Transparency (ACT),

653

Anti-Money Laundering (AML) (Mexico),839, 851

Anti-Money Laundering Act (AMLA) of2001 (Maylasia), URL 66

Apex Silver Mines, 657Approvals Institute for

Telecommunications Equipment(JATE) (Japan), 444

Approved Manufacturer List (AML), 345,346

Aquinas, Thomas, Summa Theologica,112

Argentina Comision Nacional deComunicaciones (CNC), 455

Argentina Direccion Nacional deComercio Interior (DNCI), 445

Argus, Don, URL 84, 85Aristotle’s Politics, 122, 134Arjan Auto, 411, 412Aron, Ravi, 95Arsenic in Wood Products (Chemical

Phase Out), 431Arthur Andersen, 162AS 8015-2005, 155, 164–166AS/NZ 4360 Risk Management standard,

44, 49, 62Asian Corporate Governance Association

(ACGA), 671, 672, 679, 680, 682,684, 716, 717, 718, 728

Asian Development Bank, 663, 673, 675,684, 720, 729

Asia-Pacific Economic Cooperation(APEC), 653, 661, 662, 664, 665,678, 683, 684, 840

Asset Management Association, 613Association Francaise des Entreprises

Privees (AFEP) (France), 774, 769,773–775, 777

Association of British Insurers (ABI),214–216, 222, 226, 227

957

COPYRIG

HTED M

ATERIAL

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958 INDEX

Association of Certified Fraud Examiners,74

ASX Corporations Act, 696–698, 705,706

ASX, 685, 686, 690, 696–701, 705, 706,708

AT&T, 531Audit Standard No. 2, PCAOB, (AS2)

(US), 22–24, 100, 907, 908,917–919, 923, 943

Audit Standare No. 5 PCAOB (AS5)(US), 5, 23, 913, 915, 916

Auditor Oversight Commission(Abschlusspruferaufsichtkommission,APAK) (Germany), 787, 788

Australia and New ZealandCommunications and MediaAuthority (ACMA), 446

Australia/New Zealand Risk ManagementStandard 4360, 73

Australian Prudential and RegulatoryAuthority (APRA 2004), URL 82,85–90, 94

Australian Stock Exchange (ASX)Corporate Governance Council, 510,685, 690

Automobile Industry Action Group(AIAG), 376

Banca d’Italia, 819, 825Bank for International Settlements (BIS),

8, 24, 160, 554, 561, 613Bank Negara Malaysia, URL 65, 67, 70Bank of China (BOC), URL 56Bank of Credit and Commerce

International (BCCI) and MaxwellCommunications, 155

Bank of Credit and CommerceInternational (BCCI), 135, 555

Bank of England, 897Bank of Spain, 883Bank Secrecy Act (U.S.), 452Bankruptcy Law (Brazil), 734Barings Bank, 214, 555Basel Accord, 554, 556, 557, 559

Basel Committee on Banking Supervision(BCBS), 214, 229, 234, 229, 609,611

Basel I, 243, 561, 566, 568, 616Basel II, 2, 8, 9, 16, 24, 25, 27, 194, 195,

214–216, 234, 246, 238, 242–245,256, 234, 236, 238, 242–245, 256,269, 561, 564–569, 571, 572, 574,575, 568, 616, 883

Basic Indicator Approach (BIA), 233,238, 569

Bayuk, Jennifer, 100, 101Becker, Gary, 136Benevolent Loans (Qard Hassan), 577,

587Bentham, Jeremy, 123Berle, Adolf Augustus, and Means,

Gardiner C. “The ModernCorporation and Private Property,” 3

Bhopal Gas Tragedy, 405BHP, URL 84, 85, 87BilKoG (Bilanzkontrollgesetz) (Germany),

788, 789Bill 198 (Canada), 743–746, 748, 752,

753Bill of Materials (BOM), 345, 346BilReG (Bilanzrechtsreformgesetz)

(Germany), 786, 787, 789Biobarriers (Environmental

Biotechnology), 418, 421Biofiltration (Environmental

Biotechnology), 418Biolixiviation (Environmental

Biotechnology), 418, 421Bioremediation (Environmental

Biotechnology), 413, 418–421,423

Bioventilation (EnvironmentalBiotechnology), 418, 421

Bisphenol A (Banned Substances), 397Black Economic Empowerment (BEE)

Charter (South Africa), URL 79, 80Bonds (Sukuk), 577, 587Brazil Agencia Nacional de

Telecomunicacoes (ANATEL),445

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INDEX 959

Brazil Instituto Nacional de Metrologia,Normalizacao e Qualidade Industria(INMETRO), 445

Brazilian Securities and ExchangeCommission (CVM), 734–738, 740

Brominated Flame Retardants (BFRs)(Chemical Phase Out), 431

Brundtland Commission, 524BS 77799, 169–179, 339Budgetary Principles Act of 1969

(Haushaltsgrundsaetzegesetz)(Germany), URL 40–41

Bullet-Dodging, 112, 113Bureau of Industry and Security (BIS)

(US), 458, 459, 461Bush, George W, 23Business Process Modeling (BPM), 218,

223, 226

CAC-40 (France), 769–771, 875Cadbury Committee’s Report (India), 802Cadmium (Hazardous Substance), 370,

371Calder-Moir Framework, 165California Integrated Waste Management

Board (CIWMB), 433California Senate Bill 1386, 452California’s Electronic Waste Recycling

Act (EWRA), 433Calvin, John, 112Canada ISO 13485-98, 481Canadian Institute of Chartered

Accountants (CICA), 72, 746Canadian Public Accounting Board

(CPAB),Capgemini, URL 39Capital Market Law, 724, 728Cargo Preference Act of 1904 (US), 545Caribbean Financial Action Task Force,

849CB Scheme, 445, 449CE Mark (EU), 482Central Bank of Brazil, 734Central Bank of Malaysia, Bank Negara

Malaysia (BNM), URL 65, 66

Central Economics Management Institute,671

Central Intelligence Agency (US), 712Centre for the Study of Financial

Innovation (CSFI), 620Certified Public Accountant Law (Japan),

832Chaebol (South Korean), 868–874Chamber of Commerce and Industry

(Vietnam), 671Chaney, Michael, URL 86, 87Chartered Institute of Public Finance and

Accountancy (UK), URL 48, 54Chicago Mercantile Exchange (CME),

105, 106, 110Chile Subsecretarıa de

Telecomunicaciones (SUBTEL), 446Chile Superintendence of Electricity and

Combustion (SEC), 446China Banking Regulatory Commission

(CBRC), URL 55, 58, 59China Compulsory Certification (CCC),

444China Construction Bank (CCB), URL 56China Ministry of Information Industry

(MII), 444China National Development and Reform

Commission (NDRC), 387China RoHS, 349China Securities Regulatory Commission

(CSRC), 766China State Environmental Protection

Administration (SEPA), 382–384,386

China State Radio Regulation Committee(SRRC), 444

China’s State Food and DrugAdministration (SFDA), 482

Chinese Corporate Law of 1993, 762Chromium (Hazardous Substance), 370Ciber/Archstone Consulting, 338, 342Cicutto, Frank, URL 84–86, 89, 90Cirio (Italy), 819City of London Corporation, 620, 624,

912, 943Civil Aeronautics Act of 1938 (U.S.), 548

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960 INDEX

Civil Code of the Ottoman state, 579, 595Civil Law on Financial Reporting (The

Netherlands), URL 45Clause 49 (India), 797, 798, 800–802,

806, 807Clean Air Act (US), 533Clientelism, 135, 141Closer Economic Partnership

Arrangement (CEPA), 520, 529Coal, Iron, and Steel Industry

Co-Determination Act (Germany),783

CobiT 4.x, 181, 182, 184–188Code of Conduct (Italy), 822, 825Code of Corporate Governance (CCG)

(Philippines), 672Code of Corporate Governance (Latin

America), 854Code of Corporate Governance (Nigeria),

604Code of Federal Regulations (CFR), 475,

476, 477, 480, 484Code of Good Corporate Governance

(Indonesia), 713, 723Cohen Commission, 66, 67Colombia and Ecuador Comision de

Regulacion de Telecomunicaciones(CRT), 446

Combined Code (UK), 160, 885, 886,889, 890, 893

Commercial Law (Japan), 829–831, 833Commission Nationale de l’Informatique

et des Libertes (CNIL) (France), 778Committee of European Banking

Supervisors (CEBS), 97, 101Committee of Sponsoring Organizations

(COSO), 1, 8–10, 17, 18, 21, 22, 33,36, 37, 193, 196, 241, 301, 304–306,321, 322, 301, 517, 570, 743, 746,751–753, 822, 834, 838, 913, 914,915

Committee on AccountingPronouncements (CPC), 741

Committee on Corporate Laws of theAmerican Bar Association, 925, 933

Committee to Project Journalists (Russia),856

Communications Act of 1934 (US), 531Companies Act in 2003 (India), 816Companies Act of 1956 (India), 810–812,

814, 816Company Law (Brazil), 733–737Company Law (Indonesia), 718, 721, 724,

727, 728Competition Commission (India), 809Compliance Assurance System (CAS),

347, 348Compound Documents, 263Computer Fraud and Abuse Act (U.S.),

452Computer Security Act of 1987, 18Computer-Intensive Knowledge Discovery

and Data Mining (KDD), 126, 127Conformity Assessment Bodies (CABs),

448Congressional Office of Technology

Assessment (1995), 427, 428Consolidated Act of Local Authorities

(Italy), URL 44Consolidated Code (France), 769, 773,

775Consolidated List and Gazette Orders

(Maylasia), URL 70Consumer Product Safety Commission

(US), 495Control Charts, 208, 210, 211Control Objectives for Information and

Related Technology (CobiT), 41, 61,64, 100, 164, 181, 182, 184–186,188, 301, 322, 323, 477, 479, 484,574

Corporate Governance Act (Japan), 326Corporate Governance and Financial

Reporting Centre (CGFRC),665–668, 670, 715

Corporate Law (Japan), 827–834, 838Corporate Tax Law (Japan), 827, 830, 831Corruption perception index (CPI), 124,

125COSO 1991, 68, 305–306COSO 1992, 65, 68, 70–75, 164

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INDEX 961

COSO ERM, 68, 215, 231, URL 6COSO Guidance for Smaller Public

Companies (SPC), 55, 68Cotation Assistee en Continu (France),

769Credit Lyonnais Corporate Governance

Index, 665Criteria of Control Board (CoCo), 743,

746, 747, 749, 751–753CSR, 524–526Customs and Border Protection (CBP)

(U.S.), 458, 459, 461, 473Customs Modernization Act (U.S.), 468Customs Trade Partnership Against

Terrorism (CT/PAT), 457, 458, 461

Dae-jung, Kim, 867Daewoo (South Korea), 872DaimlerChrysler AG, 659, 660Data Protection Directive, 502Database Administrator (DBA), 327,

336–338, 340, 341Department of Commerce (DOC), 458,

459, 654Department of Defense (DOD), 545Department of Homeland Security (DHS)

(US), 458, 459Department of Trade and Industry (UK),

346Department of Transportation (DOT)

(US), 458, 459, 470, 538, 539, 541,549

Deposits (Wadiah), 577, 584Descriptive Statistics, 204, 206, 207, 210Design for Environment (DfE), 400Digital Assets Management (DAM), 263Directive 2000/13/EC, 496Directive on Data Protection of 1995

(EU), 453Directorate General of Posts and

Telecommunications (DGPT)(Vietnam), 445

Directors and Officers (D&O) Coverage,941

Disney Case, 935, 936DMADV, 202

DMAIC, 202, 203Document Imaging, 262Document-Centric Collaboration, 262Donkers, Robert, 396Draft Notice of Proposed Rulemaking

(NPR), 233, 243–247, 249, 251, 253Drug Pedigree Rule (US), 470Duke University, 338, 342Duma (Russia), 856, 863, 864

Eco-Rio in 1992, 414Eco-Stockholm in 1972, 414EDGAR, 357EDHEC Risk and Asset Management

Research Center, 571Egmont Group, 849EK Mark (Korea), 445Electrical Appliance and Material Safety

Law (Japan), 444Electromagnetic Compatibility (EMC),

441Electromagnetic interference (EMI), 399Electronic Communications Privacy Act

(U.S.), 452Elizabeth Economy (U.S.), 380Enhanced Business Reporting

Consortium, 364Enron Scandal, 6, 8, 9, 12–14, 27, 35,

119, 156, 159, 162, 156, 159, 162,662, 663, 910–912, 925, 930, 933,936, 942

Enterprise Content Management (ECM),259, 261

Enterprise Risk Management (ERM), 1, 9,17, 18, 37, 70, 193, 302

Environmental Crime Law, 414EPA, 427–432, 435–438, 533Equivalence, 26ERM, 301, 302, 304, 305EU Directive 2006/48/EC, 569EuP, the Energy-using Products directive

(2005/32/EC), 396European Agency for the Evaluation of

Medical Product (EMEA), 481, 482,484

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962 INDEX

European Commission (EC)’s FinancialServices Action Plan (FSAP), 562

European Commission Directives2002/95/EC, 524

European Commission’s EnvironmentDG5 (Directorate-General), 394

European Data Privacy Directive, 326European Egg Consortium (EEC), 497,

499European Environmental Agency (EEA

1999), 417European System of Economic

Accounts—Council Regulation (EC)No. 2223/96, URL 36

European Union (EU), 394–397, 402,498, 499, 502

European Union Council Directive90/313/EEC, 486

European Union RAPEX, 499Expected Operational Loss (EOL), 252,

253eXtensible Business Reporting Language

(XBRL), 353–365External Operational Loss Event Data,

233, 245, 249, 250, 253Exxon Valdez, 418

Fabrication Finance (Istisna’a), 577, 586,593

Facial-Recognition Software, 456Faidah (Interest), 581Failure Modes and Effects Analysis

(FMEA), 217, 218Fair Credit Reporting Act (U.S.), 452Fair Packaging and Labeling Act (US),

496FAS 132R, 118FAS 133, 317FDA’s International Activities

Coordinating Committee (IACC)(US), 481

Federal Accounting Council (Brazil), 738,739

Federal Aviation Administration (FAA)(US), 343, 538, 539, 547

Federal Bureau of Investigation (FBI)(US), 112

Federal Communications Commission(FCC) (US), 343, 443, 445–447,531, 532, 535

Federal Constitution (Brazil), 734Federal Hazardous Materials Law (US),

470Federal Information Security Management

Act of 2002 (FISMA) (US), 477, 478Federal Motor Carrier Safety

Administration (FMCSA) (US),537–539, 541, 542

Federal Railroad Administration (FRA)(US), 538, 539, 541

Federal Reserve SR00–4 (US), 97Federal Rules of Civil Procedure (FRCP)

(US), 18Federal Sentencing Guidelines (FSG)

(US), 68, 645, 652Federated Search, 265Felipe Calderon (Mexico), 840Ferrovial SA, 875Financial Accounting Standards Board

(FASB), 129, 315, 323, 508Financial Accounting Standards Board,

Statement No. 123, 115Financial Action Task Force (FATF), 557,

839, 849, 851, 852, 854Financial Institutions Examination

Council (FFIEC), 161Financial Instruments and Exchange Law

(Japan), 827, 829–834Financial Intelligence Unit (UIF)

(Mexico), 851Financial Measures Act (Spain), 881Financial Modernization Act of 1999

(US), 451Financial Reporting Council (UK), 886,

890Financial Services Authority (FSA) (UK),

583, 596, 597, 617, 621, 622Financial Stability Forum of OECD, 663First Principles of Corporate Governance

for Public Enterprises in India, 802,807

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INDEX 963

Fitch, 235Fleishman-Hillard Research Group, 332Food and Drug Administration (FDA),

343, 475–484, 495, 496, 500, 505Food Security Act of 1985, 546Forbes 40 Wealthiest People in China, 757Foreign Corrupt Practices Act (FCPA)

(US), 458, 650, 653, 659, 843, 844Foreign Intelligence Surveillance Act, 452Foreign Investments (Islamic), 577, 593Form 10-K, 364Forum for Corporate Governance (FCGI)

(Indonesia) (FCGI), 711, 719, 728Freedom of Information Act (FOI) (UK),

489French Monetary and Financial Code,

777, 779

Gazprom (Russia), 857General Accounting Code for Business

Enterprises (Span), URL 46General Accounting Office (GAO) (US),

427General Accounting System (Span), URL

46General Agreement on Tariffs and Trade

(GATT) (Mexico), 840General Agreement on Tariffs and Trade

(GATT) Valuation Code (U.S.), 460General Book of Rules of the Autorite des

Marches Financiers (AMF) (France),769, 771, 776, 777, 779

Generally Accepted Accounting Principles(GAAP), 303, 305, 309, 478

Generally Accepted Auditing Standards(GAAS), 360

Generally Accepted Risk and ControlAssessment Principles (GARCAP),65

Gerais, Minas, 415–417, 421German Accounting Standards (Deutsche

Rechnungslegungstandards, DRS),785, 786, 787

German Accounting Standards Committee(GASC), 785

German Chamber of Public Accountants(Wirtschaftspruferkammer, WPK),787, 788

German Code of Corporate Governance,781

German Commercial Law, 785, 786, 787,URL 43

German Corporate Governance Code(GCGC), 786, 787, 789, 790, 791,792, 793

Germany’s Freedom of Information (FOI),486

Germany’s Packaging Ordinance of 1991,522

Gershon Efficiency Review, URL 49Gibson, Michael, 1GlaxoSmithKline (UK), 893Global Harmonization Task Force

(GHTF), 477, 483, 484Goel, Ran, 524, 529Good Automated Manufacturing Practices

(GAMP), 478, 479Good Manufacturing Practice (GMP),

476, 480–482Google, 267, 268, 271, 272Gordon, Pamela, 395Government Accountability Office (GAO)

(US), 427Gramm-Leach-Bliley Act (GLBA) (US),

128, 451, 452Great Proletarian Cultural Revolution

(China), 755Greenbury and Cadbury Reports (UK),

897Gregory, Holly G., 908, 943Gross National Product (GDP), 631, 634,

755, 756, 758–761, 766Gtech Holdings Corp., 660

Ha Noi Milk of the Joint Stock Company(Vietnam), 671, 672

Harris Interactive, 923Harshad Mehta scam (India), 798, 800Harvard Business School, 77Hawksworthm John, 25, 37

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964 INDEX

Hazard Analysis and Critical ControlPoint (HACCP), 496, 497

HDFC Bank (India), 810Health Products and Food Branch

(HPFB), 481HealthSouth, 13, 14Heidrick & Struggles (Span), 876, 878,

884Heidrick & Struggles, 771, 779Higgs Report (UK), 897Histogram, 204, 207Holy Qur’an, 578, 597Hong Kong Office of the

Telecommunications Authority(OFTA), 445

Horizon Offshore, Inc, 657House of Commons—the Treasury Select

Committee and the Committee ofPublic Accounts (UK), URL 48

Hrishikesh, Vinod, 111Hypertext Markup Language (HTML),

354, 365Hyundai (South Korea), 870, 872

IBM, 328, 897ICH Q27A Good Manufacturing Practice

Guidance for Active PharmaceuticalIngredients (U.S.), 480

ICH Q8 Pharmaceutical Development(U.S.), 480

ICH Q9 Quality Risk Management (U.S.),480

ICICI Bank (India), 810IDC, 326, 341, 342, 494, 505IEC 60601-1, 477, 484IFAC Handbook of International Public

Sector Accounting Standards BoardPronouncements, URL 36, 54

IFRS, 2, 9, 25, 26, 27, 33, 303, 315, 322,323, 561, 571–572, 616, 617, 722,785, 786

IMA’s, 64Immigration and Nationality Act, 452Independent Commission on Good

Governance in Public Services (UK),485

India Air Act of 1981, 407India Telecommunications Engineering

Center (TEC), 445India Water Act of 1974, 407India Wireless Planning and Co-ordination

Wing (WPC), 445Indian Environmental Institution, 411Indonesia Directorate General of Posts

and Telecommunications (DGPosTel), 445

Indonesian Institute of CorporateGovernance (IICG), 711, 722

Indonesian LQ45 Index, 715Industrial and Commercial Bank of China

(ICBC), URL 56, 57Information Technology Governance

Institute (ITGI), 674, 746Information Technology Management

Reform Act of 1996, 18INFOSYS, 797, 804, 805, 806Institite for Printed Circuits (IPC)

Material Declaration IPC 1752, 376Institite of Internal Auditors, 66, 71Instituo de Contabiliad y Auditoria de

Cuentas (CIAC) (Spain), 881Institute of Chartered Accountants of

India (ICAI), 811Institute of Chartered Accountants, 72Institute of Corporate Governance (IBGC)

(Brazil), 740Institute of Cost and Works Accountants

(ICWAI), 811Institute of Directors of Zambia, 2000,

604Institute of Directors, 1994 and

2002—King Report), 604Institute of Independent Auditors of

Brazil (Ibracon), 738, 741Institute of Internal Auditors, 66, 71Institute of Management Accountants

(IMA), 41–43, 57, 58, 64, 69, 73Institutional Shareholder Services (ISS),

933–935Insurance Mediation Directive, 617Integrated Product Policy (IPP), 395, 402,

403

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INDEX 965

Intellectual Property (IP), 518Inter American Development Bank

(IADB), 843Inter-American Convention, 653, 655Internal Operational Loss Event Data,

233, 249, 250, 253Internal Rating Based Approach (IRB)

Guidance, 246Internal Standards Organization (ISO)

Guide 73, Risk ManagementVocabulary, 44

International Accounting Standards Board(IASB), 303, 322, 738, 741

International Anticorruption and GoodGovernance Act of 2000 (IAGGA),645, 652

International Association of InsuranceSupervisors (IAIS), 562

International Chamber of Commerce(France), 471

International Congress on Harmonization(ICH), 480, 484

International Electrotechnical Commission(IEC), 171, 477, 478, 484

International Financial ReportingStandards (IFRS), 2, 9, 25, 26, 27,33, 303, 322, 315, 322, 323, 738,831

International Monetary Fund (IMF), 124,129, 613

International Organization forStandardization (ISO), 171

International Public Sector AccountingStandards, URL 33–36, 54

International Standards for theProfessional Practice of InternalAuditing 1210.A2, 90

International Trade Administration (ITA),461, 462, 473, 859, 866

International Traffic in Arms Regulations(ITAR 120.3 and 120.4), 470

Interstate Commerce Commission (ICC),538

Investment Finance (Mudarabah), 577,585

IPOs, 948, 952

IPSASB, URL 36, 37, 54ISO 134853, 476ISO 14000, 414, 416ISO 14001, 409, 410, 412, 525, 526ISO 15489:2001, 263ISO 17799, 41, 61, 64, 100, 164, 475,

574ISO 27001, 169–179ISO 9000, 73, 476, 481–483, 521, 529ISO 9001, 346, 350, 351, 352IT Infrastructure Library (ITIL), 164Italy Legge 241/90, 486ITGI, 61, 64

Jakarta Stock Exchange (JSX), 722, 724,726, 727

Japan GAAP (generally acceptedaccounting practices), 827, 830, 831

Japan Green Procurement SurveyStandardization Initiative (JGPSSI),376

Japanese Institute of Certified PublicAccountants (JICPA), 831, 832

Jefferson, Thomas, 486Jia-bao, Wen, 379, 388, 757Johnson, Everett, 99Joint Ventures (Musharakah), 577, 585,

592Jones Act of 1920 (US), 545Jordan Banks Law No. 24, 588Jordan Islamic Bank’s Memorandum and

Articles, 594Just-in-Time (JIT), 511

Kenya, 133, 141, 145Keren, Cui, 755Key Risk Indicators (KRIs), 233, 240, 241Khodorkovsky, Mikahail, 856King Committee (South Africa), URL 72,

75KonTraG (Germany), 783KPMG, URL 83–89Kuala Lumpur Composite Index (KLCI),

669Kyd, Stewart, 3, 37Kyoto, 2, 25, 33

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966 INDEX

Lamfalussy Process, 561, 569, 572, 573,576, 615, 624

Latvia, 133, 141Law 9.605/98, 414Law for Joint Stock Companies

(Germany), 783Law No. 62 of 1985 (Jordan), 589Lay, Kenneth (Enron), 6Lead (Chemical Phase Out), 426, 431,

433, 437Lead (Hazardous Substance), 370, 371,

373, 375Lease to Own (Ijarah), 577, 586, 593Leffel, Jabulani, 98, 100, 101Legge 241/90 Norme in Materia di

Procedimento Amministrativo e diDiritto di Accesso ai DocumentiAmministrativi (Italy), URL 43

Lewis, Chris, URL 83–87, 89Ley 30/1992, 489Line and run charts, 204, 208Lipton, Martin, 925, 944Litvinenko, Alexander, 856Livedoor Co., Ltd. (Japan), 829, 838Livedoor Scandal (Japan), 835Living Planet Report, 393, 402Loi 78–753 du 17 Juillet 1978 (France),

486Loi de Securite Financiere (LSF) (France),

769, 771, 776, 777, 779, URL 29LOLF, URL 39, 40London Stock Exchange, 618, 620London’s FTSE-100, 875

Maastricht Treaty, URL 36Maine’s Electronic Waste Law (U.S.), 434Malaysia Standards and Industrial

Research Institute of Malaysia(SIRIM), 445

Malcolm Baldrige Quality System, 52, 69,73

Management’s Discussion and Analysis(MD&A), 801

Manager’s Guide to Compliance, 508, 538Manual on Corporate Governance Codes

of Conduct (Africa), 604

Mao Tse-tung, 380Marcus Aurelius, 122Maritime Administration (MARAD), 538,

539, 545Maritime Security Act of 1996, 546Market Consistent Value of Liabilities

(MVL), 568Market Value Margin (MVM), 568Markets in Financial Instruments

Directive (MFID), 573, 615, 616Marks & Spencer (UK), 889Maruti Udyog Limited, 410Maryland’s e-Waste Law, House Bill 434,

575McKinsey and Company, 165MEDEF (France), 774, 769, 773–775, 777Medical Device Administrative Control

System (MDACS), 482Meet the Press, 5–6Merchant Marine Act of 1970 (US), 545Mercury (Chemical Phase Out), 426, 431,

433Mercury (Hazardous Substance), 370Methyl tert-butyl ether (MTBE)

(Chemical Phase Out), 431Mexican Code of Best Practices, 839,

844, 845Mexican Committee on Best Corporate

Practices, 844Mexican Ministry of Finance, 846Mexican National Banking and Securities

Commission (CNBV), 845–848, 853Mexican Stock Exchange, 843–846Mexico Comision Federal de

Telecomunicaciones (COFETEL),445

Mexio Normas Oficiales Mexicanas(NOM), 445

Microsoft, 267, 271, 328Mill, John Stuart, 123Minas Gerais, 415–417, 421Ministry of Company Affairs (India),

809–811Ministry of Health, Labor and Welfare

(MHLW), 482–483

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INDEX 967

Ministry of Industry Trade, and Labor(MoIT) (Isreal), 446

Ministry of Information andCommunications (MIC) (Korea), 445

Ministry of Internal Affairs andCommunication (MIC) (Japan), 444

Ministry of Public Management HomeAffairs, Post andTelecommunications (MPHPT)(Japan), 444

Mizuho Securities Co. (Japan), 836Modern Corporate Model (China), 763Money Laundering Act (U.S.), 452Moody’s Category A control weakness, 44Moody’s, 235Motor Carrier Act (US), 538, 541Mouvement des Entreprises de France

(MEDEF) (France), 771Multilateral Instrument 52-108 (Canada),

744, 753Multilateral Instrument 52-109 (Canada),

743, 745, 753Multilateral Instrument 52-111 (Canada),

745Municipal Budgetary Acts of 19721974

(Gemeindehaushaltsverordnungen)(Germany), URL 40

Munn, Thomas, 113Mutual Recognition Agreement (MRA),

444, 447

N. Vittal, India’s Central VigilanceCommissioner (India), 798

Naresh Chandra Committee of 2002(India), 812

NASDAQ, 650, 658, 744, 908, 909,920–922

National Academy of Sciences (US), 427National Action Party (PAN) (Mexico),

840National Association of Accountants, 66National Association of Corporate

Directors (U.S.), 909National Australia Bank (NAB), URL

82–91, 94

National Code of Good CorporateGovernance (Indonesia), 723

National Code of Local Administrations(Code General des CollectivitesTerritoriales—CGCT), URL 39

National Computer Recycling Act, 432National Electronic Product Stewardship

Initiative (NEPSI), 431National High Tech Crime Unit (NHTCU)

(UK), 162National Institute of Standards and

Technology (NIST), 18, 19, 478National Security Agency (US), 451Neeley, Pat, 107NEPSI, 431, 437New York Stock Exchange (NYSE), 650,

718, 744, 909, 920–922, 927–929,931, 932, 935

Nguyen Dinh Cung, 671Nicolas Sarkozy, URL 39NIST 800–30, 19NIST SP800- 53, 479North American Free Trade Agreement

(NAFTA), 841NRE Law (regulating disclosure (France),

771

OECD Convention on Combating Briberyof Foreign Public Officials inInternational Business Transactions,842

OECD Economic Survey of Mexico, 841OECD Principles, 33, 159, 167, 663,

673Office of the Comptroller of the Currency,

243, 256Office of Thrift Supervision, 243, 256Ontario Securities Commission (OSC),

743–745, 753Open Compliance and Ethics Group

(OCEG), 61, 74Operational Risk Insurance Consortium

(ORIC), 214, 216, 217, 225OPM3, 164Oracle, 267, 328

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968 INDEX

Organization for Economic Cooperationand Development (OECD), 157, 170,645, 648, 653, 663–665, 673,683–684, 714, 720, 722, 728–729,839–843, 847–849, 857, 858, 867,869, 871–873, 897, 908, 919

Organization of American States (OAS),655, 656, 840, 849

Original design manufacturer (ODM), 345

Pacific Economic Cooperation Council(PECC), 662, 664, 683, 684

Pareto Chart, 204, 207, 208Parmalat Scandal (Italy), 9, 14, 156, 819Partnership (Musharakah), 577, 585, 594PATRIOT Act (US), 452Paulson, Henry, 920Payment Card Industry (PCI) Data

Security Standard, 161, 502People’s Bank of China (PBC), URL 55,

56, 58, 59People’s Solidarity for Participatory

Democracy (PSPD) (South Korea),870, 871

Pharmaceutical Affairs Law (PAL)(Japan), 482

Philippines National TelecommunicationsCommission (NTC), 445

PhRMA Code, 68Phthalates (plasticizers) (Banned

Substances), 397Phytoremediation (Environmental

Biotechnology), 418, 421Pipeline and Hazardous Materials Safety

Administration, 458, 459, 473Pitt, L, Harvey, 26, 37PlayStation, 371, 378Pollution Prevention Act, 533Polybrominated Biphenyl (PBB)

(Hazardous Substance), 370Polybrominated Diphenyl Ether (PBDE)

(Hazardous Substance), 370Portable Document Format (PDF), 354,

360, 365PRC Environmental Protection Law, 381,

382

Prescription Drugs Marketing Act(PDMA) (US), 470

Pretoria News, URL 73PricewaterhouseCoopers (PWC), 67, 70,

124, 326–327, 339, 341, 674, 719,URL 83, 85, 87, 89, 90, 91, 124,326, 327, 339, 341, 755, 756

Pride International Inc., 657Prince 2 (UK), 164Principal-Agent Models, 133, 136, 137Principal-Agent Problem, 121, 125, 131Principles for Corporate Governance

(Zimbabwe), 604, 610Product Data Management (PDM), 344,

345, 348, 350, 351Product Life Cycle Management (PLM),

343–348, 352, 504Profit and Loss Sharing Certificates

(Quradh/Mudharabah), 577, 592Project Management Institute’s PMBoK,

164Prophet Muhammad (GBPH), 578–580,

590, 595Public Company Accounting Oversight

Board (PCAOB), 9, 22–24, 42, 53,55, 61, 64, 100, 307, 308, 321, 323,364, 911, 913–919, 943, 946, 949,952, 953

Purchasing Power Parity (PPP), 25, 37,631, 632, 634, 638, 641, 755, 756

Putin, Vladimir, 855PwC Global Audit Management Group,

URL 89

Quantitative Impact Studies (QISs), 569Qur’an (the Holy Book of Islam), 6, 7

Radio and Telecommunications TerminalEquipment (R&TTE), 441, 443, 444,447–449

Radio frequency (RF), 441Radio Research Laboratory (RRL)

(Korea), 445Radio-Frequency Identification (RFID),

500, 504Rail Safety Reauthorization Bill (US), 541

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INDEX 969

Raynor, Mark, URL 84, 85, 87Reciprocity, 27Records Management., 260, 263REACH—Registration, Evaluation, and

Authorization of Chemicals, 343,349,351, 393, 396–399, 402, 403,426, 429, 431, 432

Relational Database Management Systems(RDBMS), 328, 337–340

Repository Search, 262Resale Contracts (Murabahah), 577, 586Reserve Bank of Australia (RBA), URL

84, 85Resource accounting and budgeting

(RAB) (UK), URL 47Resource Conservation and Recover Act,

533Restriction of Hazardous Substances

(RoHS), 343–348, 351, 352,369–378, 393, 395, 396, 39–400,402, 442, 524

Richard Scrushy (Health-South), 6Right to Financial Privacy Act (U.S.), 452Risk control self-assessment (RCSA),

233, 239–241Risk Library, 278, 280, 281, 283–285,

290Rittenberg, Larry, 75RTS index (Russia), 855Rule-Driven Work Flow, 263Russert, Tim, 5Russia Gosstandart of Russia (GOST-R),

446Russia’s 2002 Corporate Code of

Conduct, 864

S.p.A. (Societa per Azioni) (Italy), 821S.r.l. (Societa a responsabilita limitata)

(Italy), 821Sao Paulo Stock Exchange (Bovespa)

(Brazil), 738–741SAB 100, 518Sales (Bay’ou), 577, 593Sales Contracts (Bay’), 577, 587Sarbanes-Oxley Act of 2002 (US), 8, 21,

67, 71, 85, 87, 93, 94, 114, 269, 277,

280, 289–97, 293, 303, 305, 306,313, 326, 479, 568, 570, 645, 650,651,659, 663, 797, 801, 838, 843,923, 945–955

Sarbanes-Oxley Act Section 201, 910Sarbanes-Oxley Act Section 203, 910Sarbanes-Oxley Act Section 204, 910Sarbanes-Oxley Act Section 206, 910Sarbanes-Oxley Act Section 302, 745, 910Sarbanes-Oxley Act Section 306, 910Sarbanes-Oxley Act Section 401, 910Sarbanes-Oxley Act Section 402, 911Sarbanes-Oxley Act Section 403, 911Sarbanes-Oxley Act Section 404, 293,

522, 570, 770, 745, 908, 911–913,915, 916, 919, 940, 942

Sarbanes-Oxley Act Section 409, 161,510, 511, 911, 914

Sarbanes-Oxley Act Section 806, 911SAS 70, 95, 97–101Saudi Arabia Communication and

Information Technology Commission(CITC), 446

SBF 250 (Societe des Bourse Francais),769

Scatter Plots, 205, 208Scenario Analysis, 233, 235, 239, 245,

246, 249, 253, 256Schuster, Steve, 454SEBI Act of India, 810Secretariat of Finance and Public Credit

(Hacienda) (Mexico), 851Securities and Contracts (Regulation) Act

of 1956 (India), 809, 811Securities and Exchange Board of India

(SEBI), 800, 810–812, 817Securities and Exchange Commission

(SEC) (US), 1, 2, 7, 9, 13, 14, 15,20, 22–24, 26, 41, 42, 53, 55, 61, 63,64, 99, 100, 103, 112, 115–118, 120,280, 281, 291, 357, 614, 621, 622,744, 907–910, 912–917, 924, 925,931, 934–936, 939, 940, 943

Securities Exchange Law (Japan), 829Securities Prospectus Act (Germany), 784,

785

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970 INDEX

Securities Trading Act(Wertpapierhandelsgesetz)(Germany), 783, 784

Security Assertion Markup Language(SAML), 272

Segregation of duties (SOD), 273, 289,293–299, 309, 310, 321

Service Auditor’s Report, 98Service-Oriented Architecture (SOA), 288SET50 Companies, 668Shah, Anwar and Schacter, Mark, 123Shanghai Stock Composite Index, 757Shanghai Stock Exchange (China), 766Shariah Principles, 577, 578, 580, 584,

591, 593, 627–631, 643Shariah-Compatible Investment Devices,

584Shura, 628Sindicato das Empresas de Biotecnologia,

421Singapore Free Trade Agreement

Network, 520Singapore Info-Communications

Development Authority (iDA), 445Single Euro Payments Area (SEPA), 616Single sign-on (SSO), 271, 273Sitel Corporation, 657Six Sigma, 73, 199–212SMART (Specific/Simple, Measurable,

Actionable, Relevant, and Timely),URL 15, 16

Snow Brand Milk Products Co., Ltd.(Japan), 837

Software Development Life Cycle(SDLC), 477, 478

Solvency Foundations, 562Solvency Framework, 562, 563Solvency I, 561, 562, 564, 566Solvency II, 269, 569–575Solvency Infrastructure, 563Solvency Preconditions, 562Sony, 346, 348, 352, 371, 378South Africa Independent

Communications Authority of SouthAfrica (ICASA), 446

South African Reserve Bank, URL 72

South American Financial Action TaskForce, 849

Sovereign Democracy (Cybepehhafgemoepatff) (Russia), 857

Spain’s 2006 IBEX-35 index, 875Spain’s Securities and Exchange

Commission, (CNMV), 883Special Purpose Entity (SPE), 118, 119Spitzer, Eliot, 11, 165, 167Spring-Loading, 112, 113Staggers Act of 1980, 541Standard & Poor’s, 235, 665–670Standardized Approach (TSA), 233, 238,

239, 569Standards Council of Canada (SCC), 481Standing Conference of Public Enterprises

(SCOPE) (India), 803State Council Decision on Implementing

the Scientific Concept ofDevelopment and StrengtheningEnvironmental Protection (China),388

State Ownership and Management Model(China), 761

State-Owned Enterprises (SOEs) (China),755, 760, 761, 763, 764, 766

Steering Committee on CorporateGovernance (Tanzania), 604

Stock Exchange Mumbai (BSE), 810Stockholm Conference on Human

Development (1972), 405Sugar, Sir Alan, 891Superintendency of Insurance Companies

(Brazil), 739Surface Transportation Board (STB), 538,

539Susilo Bambang Yudhoyono, 711

Tachibana Securities Co., Ltd. (Japan),836, 838

Taiwan Bureau of Standards, Metrology,and Inspection (BSMI), 445

Taiwan National CommunicationsCommission (NCC), 445

Taiyo Yuden Co., Ltd. (Japan), 837Tanzania, 133, 141, 145

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INDEX 971

Telecom (Italy), 819, 825Telecom Engineering Center (TELEC)

(Japan), 444Telecommunication Act of 1996 (US),

532, 535, 536Telecommunication Authority (Turkey)

(TA), 446Telecommunications Act of 1932 (US),

42, 534Telecommunications Certification Body

(TCB), 443Telefonica SA, 875Telephone Organization of Thailand

(TOT), 445Third Anti-Money Laundering Directive,

617Thompson, Michael, 432Thomsen, Linda Chatman, 118, 120Title VIII and Title IV (US), 911Tokyo Stock Exchange (Japan), 829, 836Torek, Gabe, 100Toxic Substances Control Act (TSCA)

(U.S.), 425–429, 431, 436–438Track and Trace Regulations, 503Trade Ministry (EDTM)’s Expert Council

on Corporate Governance (Russia),864

Transitional Model (China), 761Transparency International, 124, 645, 649Transparency, 5, 8, 10–12, 23, 27Transportation Security Administration

(TSA), 547Treadway Commission, 65, 66, 67, 73Treadway, James C, 65, 66Treasury Department’s Office of Foreign

Asset Control (OFAC) (US), 851Turnbull Guidance, 72, 92, 160, 167, 510,

897Tyco Scandal, 663

UN Convention Against Corruption, 655Unexpected Operational Loss (UOL), 252,

253United Nations Development Program

(UNDP), 653

United Nations Economic Commission forAfrica (UNECA 2002, 2), 602

United Nations Economic Commission forAfrica (UNECA), URL 72, 77

United Nations’ Convention AgainstCorruption, 656

United States Agency for InternationalDevelopment (USAID), 652

United States Code Title 15, Commerceand Trade, 521

Universal Service Fund (USF), 532Usury (riba), 577, 579, 580, 581, 590

Venezuela Consejo Nacional deTelecomunicaciones (CONATEL),446

Verburgt, John, 105Vicente Fox (Mexico), 840Voice of the Customer (VOC), 211Voluntary Control Council for Interface

(VCCI) (Japan), 444VorStOG (Germany), 782, 787, 789

Wall Street Journal Online, 923Warren, Rick, 5Washington’s Electronic Product

Recycling law, SB 6428, 435Waste Electrical and Electronics

Equipment (WEEE), 369–378, 442,501, 524, 529

Weil, Gotshal, and Manges, LLP, 112,120

Whistle-Blowers, 911, 939Willbros Group, Inc., 657WIPRO Technoligies (India), 810Wiretap Statute, 452Works Constitution Act (Germany),

783World Bank, 25, 28, 133, 134, 141, 143,

144, 149–152, 630–641, 645–649,653, 656, 685–691, 708, 755,758–762, 798–799, 807, 847–849,855, 858–862, 876–879, 907, 908,917–919, 923, 943

World Bank–International Monetary Fund(IMF), 663, 720

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972 INDEX

World Economic Forum’s GlobalInformation Technology Report, 158

World Heath Organization (WHO), 475,476, 480, 483

World Trade Organization (WTO), 30, 32,452, 495, 505, 520, 529, 662, 712,763, 857, URL 57

World Wildlife Fund (WWF), 393, 394,402

WorldCom, 6–9, 12–14, 27, 35, 156, 662,663, 936,

Yearly Budget Law (LSF) (France), 771Yukos scandal (Russia), 856

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