The King IV Code on Corporate Governance strongly recommends organisations to have a whistleblowing mechanism in place to establish an ethical corporate culture. A whistleblowing mechanism can be in the form of an internal ethics hotline or an external whistleblowing facility. Anonymous reporting lines were first established to receive reports of fraud and theft and were often …
Liezl Groenewald, Senior Manager of Organizational Ethics Development at The Ethics Institute, has recently written a Whistleblowing Management Handbook, published by The Ethics Institute. The purpose of this handbook is to provide practical guidance to persons in ethics, governance and management positions who have some form of responsibility for implementing whistleblowing programmes, whistleblowing management systems, …
In order for organisations to prevent fraud, they first need to understand what drives people to committing fraud. Most employees do not accept a job with the intention of committing fraud. And, typically, fraudsters are fist-time offenders. Why then do seemingly good people behave badly? Donald Cressey, an American criminologist, proposed that people commit fraud …
