Course Introduction
Course Content

Summary

Deloitte, one of the world’s largest business consultants, offers the following guidance for businesses that want to begin a fraud-response plan:

  • Create an allegation system:
    • In what ways does the company systematically receive complaints?
    • What process exists to assess the validity of complaints?
    • How does the company train team members on what they should do if they suspect fraud?
    • How does the company train team members on what they should not do if they suspect fraud?
  • Allegation Triage:
    • How does the company determine when to escalate a complaint to a formal investigation?
    • How does the company document the criteria to determine which complaints get investigated?
    • What protocols guide the investigator’s assignment?
  • Case Investigation:
    • What work plan exists to guide investigations?
    • How do investigators handle evidence?
    • What level of competency do investigators have?
    • How does the company review case status?
    • Who has access to case files?
  • Communication and Reporting:
    • How do investigators communicate with stakeholders?
    • How does the company reveal investigations to team members?