Excerpt:
11. Structural Elements
A. Identification
Managers and officers of COMPANY P.C.A have an important responsibility in identifying fraud or corruption risks and events.
COMPANY P.C.A. will provide the necessary tools to facilitate the identification of fraud or corruption risks in the different areas, in accordance with the guidelines issued.
There are numerous ways to identify a fraud or corruption event when it occurs or even before it occurs, among which the following stand out:
- Suspicious movements or inadequate records in accounting accounts.
- Unexplained activities outside the company's normal operations.
- Disappearance of assets.
- Suspicious or unexplained expenses.
- Abnormal behavior by managers and/or officers.
- Drastic changes in the standard of living of managers and/or officers.
- Improper negotiations or hiring.
Internal Labor Regulations
Art. 75. Prohibitions for Employees or Workers
- Writing legends or written and/or electronic communications offensive to the dignity of COMPANY P.C.A MANTENIMIENTO INDUSTRIAL S.A., its representatives, shareholders, or co-workers; as well as to the commercial reputation of the company.
- Providing false data or documents to gain employment, obtain promotions, request leave, justify delays or absences, support reports, or seek promotions.
- Altering, forging, removing, or destroying records, invoices, receipts, vouchers, or other company documents.
- Carrying out activities or work without complying with Industrial Safety and Occupational Health regulations, in a way that could endanger their own safety and that of other employees and workers, other persons including clients, as well as facilities, assets and/or equipment.
- Soliciting or accepting bribes for personal benefit or that of others; soliciting gifts, money, or favors from any person, or any other employee or officer.
- In the course of their work or professional activities, the worker or employee may not accept commissions, gifts, or any other type of advantage from suppliers or persons doing business with COMPANY P.C.A MANTENIMIENTO INDUSTRIAL S.A., except for those of a merely general courtesy nature extended to all of the supplier's clients within the limits admissible by the employer.
- Using the name of COMPANY P.C.A MANTENIMIENTO INDUSTRIAL S.A. or its representatives to obtain favors, gain influence, or obtain any other personal benefit.
- Committing, participating in, or concealing acts involving breach of trust, fraud, or any other criminal offense or violation. In such cases, the employer, in addition to terminating the employment contract with prior approval, will initiate the corresponding civil or criminal actions.
