Proper accounts and company records must be maintained, accurately and completely reflecting transactions and activities. Information provided to internal and external auditors and external regulators and authorities must be complete, accurate and not misleading. No attempt should be made to falsify the Company's records.
The law requires the maintenance of certain records of the Company for specified periods. The records of the Company must be maintained in keeping with the Company's retention policies. Records relating to pending litigation, audit or government investigation must not be destroyed until the proceedings are completed and destruction of the records authorized in keeping with policy.
You may not access the Company's records, electronic or otherwise, for any purpose other than as may be authorized or prescribed to conduct the business of the Company. You may also not make any false entry in the Company's records, or tamper with or otherwise taint the records. Any discrepancies, which are detected in the records, must be promptly reported.
Claims for reimbursement of expenses must be done within the limits and guidelines established. Claims for reimbursement or expenditure relating to an individual must be approved or countersigned by an authorized officer of an appropriate rank or position other than the person who is to benefit. Observe the Conflict of Interest Policy. If a company credit card is issued then the card should not be used for personal expenses. If a claim is made for reimbursement of a credit card item on an individual's personal credit card then this should be supported by proper documentation and be processed in keeping with established policies and guidelines.
When you are dealing with the Company as a customer or client, then the transaction must be handled as any normal customer transaction; save and except where there is a specific documented benefit or concession made, in which event the rules and guidelines relating to such benefit or concession must be precisely followed.
The Company's property, facilities and time are to be used only for the Company's business interests, except in circumstances that are clearly insignificant or nominal, or with the express permission of your supervisor or appropriate authority.