... autonomy from management, resources, and authority; 5. ethics and compliance programmes or measures designed to prevent and detect foreign bribery, applicable to all directors, officers, and ... within the framework of their laws and regulations regarding the maintenance of books and records, financial statement disclosures, and accounting and auditing standards, to prohibit the establishment ... channels for communication by, and protection of, persons not willing to violate professional standards or ethics under instructions or pressure from RECOMMENDATION FOR FURTHER COMBATING FOREIGN BRIBERY...