本文件规定了在组织内建立、开发、实施、评估、维护和改进有效合规管理体系的要求和指南。 本文件适用于所有类型的组织，无论活动的类型、规模和性质，以及该组织是否来自公共、私营或非营利部门。 本文件中规定的涉及理事机构的所有要求适用于组织没有理事机构作为单独职能的最高管理层。

This document specifies requirements and provides guidelines for establishing, developing, implementing, evaluating, maintaining and improving an effective compliance management system within an organization. This document is applicable to all types of organizations regardless of the type, size and nature of the activity, 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 in cases where an organization does not have a governing body as a separate function.