The evidential feature of the evaluation report on the corporate compliance program and its application
The evaluation report on the corporate compliance program is an overall evaluation on the effectiveness of the corporate's implementation of the compliance program conducted by a third party organization,who undertakes the responsibilities of supervision and evaluation.As such evaluation report is an important and even decisive reference material which the judiciary organs relied upon in handling compliance cases,clarification of the evidential feature of such report sets a remarkable basis in ensuring the legitimacy of judicial decisions,the fairness of litigation,the genuineness of guilty plea and punishment agreement as well as the protection of the legitimate rights and interests of the accused.From the perspective of evidence law and evidence theory,the evaluation report on the corporate compliance program maintains evidential feature.As a special report,it may be examined in light of the rules of expert opinion.The evidential value of such report is to assist the judicial organs to make lenient decisions such as exemption or better treatment during the investigation,prosecution and trial.
The evaluation report on the corporate compliance programEvidential featureApplication
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