Compliance Structural Analysis (CSA)

Companies not only have to comply with countless laws and regulations – they also have a duty to implement effective management systems to ensure they follow the rules. In the light of the increasing number of compliance incidents that can be observed, it is advisable to incorporate these kinds of compliance management systems (CMS) as a permanent and integral element of good company management. The following questions frequently come up when CMS is introduced in a company and when its effectiveness is assessed: how does the company deals with compliance requirements? What do the structures look like? Does the system prevent breaches of the rules effectively and does it report problems? Are all employees kept informed? Where is there a need for improvement?

But how do you find out whether your compliance structures, the principles behind them and the measures they envisage are established throughout the company and where you stand with your compliance organization in comparison with other companies?

 Using a digitalized questionnaire, KPMG’s CMS structural analysis puts the existing state of affairs concerning your CMS under the microscope company-wide and highlights any need for action. The questions in the compliance structural analysis are guided here by the structure of a compliance management system (CMS) in accordance with the underlying audit standard IDW PS 980. Based on your answers, an assessment of the maturity of your CMS is drawn up using the seven elements of IDW PS 980.

IDW PS 980 defines principles for the required content and structure of a CMS and thus provides a guide for developing and implementing a CMS at the same time. In the course of this structural analysis, each one of the seven elements is assessed separately and awarded an individual score – so you can better evaluate for your company the extent to which there might be a need for improvement within the individual elements.