Manipulation of Documents / Numerical Figures and False Reporting
Basic Principles
- 1. Recording and reporting of all information must be performed with clarity and honesty.
- 2. Manipulation or alteration of documents and numerical figures by employees due to their deliberation or carelessness must be recognized as a clear violation which could greatly damage the company's profit by altering decision making or judgment as well as causing misjudgment of higher rank supervisors or related departments.
- 3. Specifically, all financial documents including settlement of accounts must be fairly documented in accordance with tax law, company's financial basis and must be reported to interested parties such as shareholders.
1. Basic Principles
- (1) Recording and reporting of all information must be performed with clarity and honesty.
- (2) Manipulation or alteration of documents and numerical figures by employees due to their deliberation or carelessness must be recognized as a clear violation which could greatly damage the company's profit by altering decision making or judgment as well as causing misjudgment of higher rank supervisors or related departments.
- (3) Specifically, all financial documents including settlement of accounts must be fairly documented in accordance with tax law, company's financial basis and must be reported to interested parties such as shareholders.
Basic forms of unfair manipulation and false reporting are as follows and include manipulation of all documents which are officially documented and reported by the company :- - Manipulation and Alteration of Documents/Numerical Figures
- - False Reporting
2. Guidelines for Procedures
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(1) Manipulation and Alteration of Documents/Numerical Figures
- - All documents and numerical figures in which employees record information and submit to the company must be documented precisely and honestly.
- - High ranking supervisors ordering manipulation of documentation or numerical figures or low ranking employees tolerating such order knowing that it is a clear act of violation are equally treated as violators and will be punished.
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(2) False Reporting
- - False reporting to management or management control organization (or Audit Team) within the company or outside people is an illegal act and is strictly prohibited.
- - False or apprehensive statement when selling products or providing service to customers is also considered as an illegal act.
- - Manipulating information, besides direct false reporting, for the purpose of misdirecting recipient is also included as an illegal act.