Alcance
This document specifies requirements and provides guidelines for establishing, developing,implementing, evaluating, maintaining and improving an effective compliance management systemwithin an organization.This document is applicable to all types of organizations regardless of the type, size and nature of theactivity, as well as whether the organization is from the public, private or non-profit sector.All requirements specified in this document that refer to a governing body apply to top management incases where an organization does not have a governing body as a separate function.