Our values, our commitment

The International Association of Controllers (ICV) is committed to the objectives set out in the Constitution of the Association. In doing so, it follows the mission statement adopted by the Board of Directors.

On this basis, it follows the common values that are the guideline for mutual cooperation.

The ICV wants to be perceived and accepted as a trustworthy and credible partner. This is another reason why, in addition to acting in accordance with the law, it insists in particular on acting transparently. Such transparency creates clarity in internal relationships and prevents possible cases of suspicion. This also applies to the procurement process and cooperation between full-time and voluntary staff/employees and active members.

This Compliance Guidelines provide the foundation for ethical behavior and compliance with legal requirements that apply to the operation and activities of our registered Association. As a central cornerstone of our organizational structure, this policy serves to set the standards for integrity, transparency and legal compliance within the Association. Our mission as a non-profit organization is to have a positive impact on society, in particular on controlling in companies and organizations, and to pursue the objectives of our Association in accordance with legal requirements.

These Compliance Guidelines are binding for all members, board members, employees, volunteers and any third parties acting on behalf of the Association.

We recognize that compliance with laws and regulations is not only a legal obligation, but also an essential part of our ethical responsibility to our members, our supporters and society. This policy is designed to ensure that we take our obligations seriously and promote a climate of trust and integrity within our organization. By clearly communicating this policy to all stakeholders, we intend to raise awareness of the importance of compliance and ensure that all our activities are based on a solid legal and ethical foundation.

We encourage all members of our Association not only to understand this Compliance Guidelines, but also to actively support and promote it. Only by collectively adhering to these standards can we ensure that we as an Association achieve our goals while maintaining the trust and support of our community and all stakeholders.

The Association and its members are obliged to respect and comply with all applicable laws, ordinances and official regulations at local, regional, national and international level. These include, but are not limited to, tax laws, data protection regulations, labor law, copyright law, trademark law and competition law.

It is important to note that the specific consequences may vary depending on the nature of the violations and the applicable laws. Therefore, regular review and adjustment of compliance measures is crucial to avoid legal issues and maintain stakeholder confidence.

The Board of Directors has a duty to ensure that the Association’s activities comply with the applicable laws and regulations. The board itself must have the necessary compliance knowledge and ensures that the members of the Association are informed about the compliance policy.

Furthermore, the Board is responsible for ensuring that the registered Association acts in accordance with the applicable laws and regulations.

By diligently fulfilling these responsibilities, the Association can ensure that it complies with the applicable standards of legal compliance and ethical conduct, thereby gaining and maintaining the trust and support of its members and the wider community.

The Association and its members are obliged to maintain the confidentiality of sensitive information. All personal data must be processed and protected in accordance with the applicable data protection regulations. Compliance with confidentiality and data protection regulations is essential in order to respect and safeguard the right to privacy and data protection of all parties involved.

The Association is committed to careful and transparent accounting. All financial transactions must be properly documented to ensure the financial integrity of the Association. It is of the utmost importance that all financial transactions are properly documented and comply with the applicable accounting standards. Propriety is checked by the audit anchored in the Constitution of the Association.

The Association is committed to creating an environment based on mutual respect, fairness and integrity. Discrimination, harassment and unethical behavior will not be tolerated.

Every member, employee and manager of the Association is required to uphold ethical standards and conduct themselves in a respectful and professional manner. By fostering a culture of ethics in the workplace and ensuring compliance with ethical standards and work norms, the Association creates a positive and productive work environment that promotes employee engagement and satisfaction. A strong ethical foundation is critical to building employee trust in the Association’s values and goals and fostering long-term commitment and collaboration.

The Association’s communication should be transparent and clear. Important information and decisions should be made available to all members in order to promote a culture of open communication.

The ICV is guided by the following Code of Conduct , which describes the standards of conduct and expectations for service providers/consultants who are members or active officials, such as working group leaders, in the International Association of Controllers (ICV). The aim is to ensure the professional handling of member data and resources and to avoid conflicts of interest.

Principles

• Confidentiality member data must be treated confidentially. The disclosure or use of this data for purposes other than the fulfillment of ICV objectives is strictly prohibited.
• Integrity Service providers/consultants must separate their role in the ICV from their business interests and may not use the platform to promote their own business activities.
• Transparency service providers/consultants should disclose their interests and avoid potential conflicts of interest. The ICV Executive Board must be consulted in the event of uncertainties.

Permitted use of member data:

• Use of member data exclusively for ICV purposes, e.g. organization of events, exchange of information and networking within the scope of the Association’s objectives.
• Participation in events and work groups in the role of service provider/consultant, provided this is communicated transparently and no advertising for own services is carried out.

Non-permitted use of member data:

• Use of member data for personal or business acquisition.
• Disclosure of member data to third parties without the express permission of the members concerned and the ICV.
• Use of member data for direct marketing or other commercial purposes.

Consequences of violations

• Investigation and consequences Violations of this policy will be taken seriously and investigated by the ICV Board. Sanctions may include expulsion from the Association.
• Complaints mechanism members can report potential violations to a member of the Board of Directors of their choice. The ICV will treat these complaints confidentially and take appropriate action.

These Guidelines are reviewed regularly and adapted as necessary. All service providers/consultants as members and officials of the ICV are obliged to familiarize themselves with these rules and to comply with them. By becoming a member, they recognize these Guidelines.

The ICV Board of Directors is available for questions and clarifications. The aim of these Guidelines is to ensure a trusting and professional environment that promotes the exchange of knowledge and experience in the spirit of the ICV.

ICV Board of Directors
Prof. Dr. Heimo Losbichler, Matthias von Daacke, Carmen Zillmer, Claudia Maron, Malgorzata Podskarbi, Dr. Klaus Eiselmayer, Markus Steiner

Date: September 16, 2024