Whistle-Blowers & Fraud Hotlines: Reporting & Preventing Fraud
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1 Whistle-Blwers & Fraud Htlines: Reprting & Preventing Fraud Julia Swaffrd, CPA, CFE Managing Cnsultant Frensics & Valuatin Services experience expertise // Elevate yur understanding f key frensics cncepts with guidance frm BKD Frensics Institute.
2 Agenda Overview Trends in whistle-blwing Prfile f a whistle-blwer Prtectin & rights f accuser & accused Risks & rewards f fraud htlines Future trends fr fraud htlines 2
3 Whistle-Blwing Term riginates frm the practice f British plice wh blew their whistles when they bserved the cmmissin f a crime. Internal Whistle-Blwers: Current emplyees, management, directrs/fficers External Whistle-Blwers: Custmers, vendrs, suppliers, investrs, law enfrcement, cmpetitrs, mass media, frmer emplyees Reprtable Miscnduct: Unethical cnduct Illegal r unlawful cnduct Unprcedural cnduct Wasteful cnduct 3
4 Trends in Whistle-Blwing 4 Surce: AFCE Reprt t the Natin(s) 2008 and 2012
5 Trends in Whistle-Blwing 2002 Sarbanes-Oxley Act (SOX) Gave audit cmmittee respnsibility fr establishing prcedures fr the receipt, retentin and treatment f cmplaints received by the issuer regarding accunting, internal accunting cntrls r auditing manners and the cnfidential, annymus submissin by emplyees f the issuer f cncerns regarding questinable accunting r auditing matters Ddd-Frank Act Created awards f 10%-30% f mnetary sanctins fr whistle-blwers wh reprt t the SEC riginal infrmatin leading t securities law enfrcement actins that recver mre than $1 millin. Whistle-Blwer Prtectin Act f 2012 Prtects federal emplyees frm reprisal if they: are nt the first persn t disclse miscnduct; disclse miscnduct t c-wrkers r supervisrs; disclse the cnsequences f a plicy decisin; r blw the whistle while carrying ut their jb duties Sectin 301 f Title III f the Sarbanes-Oxley Act f 2002
6 Whistle-Blwers Wh they are What mtivates them Awareness Agency Security & investment Supprt & cnnectedness 6
7 Whistle-Blwers Surce: AFCE Reprt t the Natin(s) 2008, 2010, and 2012
8 Whistle-Blwers 8 Surce: Inside the Mind f a Whistleblwer 2012 Ethics Resurce Center
9 Whistle-Blwers 9 Surce: Inside the Mind f a Whistleblwer 2012 Ethics Resurce Center
10 Prtectin & Rights Patchwrk f laws Differs frm state t state, city t city Ways t file cmplaints Statute f limitatins Whistleblwer r Retaliatin Statue Statute f Limitatins Age Discriminatin in Emplyment Act (ADEA) days Americans with Disabilities Act (ADA) days Civil Rights Act f 1964 ( Title VII ) days Claytn Act (antitrust) 4 yrs see 15 Clean Air Act 30 days Cmprehensive Envirnmental Respnse, Cmpensatin and Liability Act ( Super Fund ) 30 days Emplyee Retirement Incme Security Act (ERISA) Varies Energy Rerganizatin Act 180 days Equal Pay Act 2 yrs; 3 yrs if willful vilatin Fair Labr Standards Act (wage & hur, child labr, minimum wage, vertime) 2 yrs; 3 yrs if willful vilatin False Claims Act Varies Family and Medical Leave Act [ FMLA"] 2 yrs; 3 yrs if willful vilatin Natinal Labr Relatins Act 6 mnths Occupatinal Safety and Health Act 30 days Safe Drinking Water Act 30 days Sarbanes-Oxley Act 180 days Slid Waste Dispsal Act 30 days Txic Substances Cntrl Act 30 days 10
11 Prtectin & Rights Adverse Actins Firing r laying ff Blacklisting Demting Denying vertime r prmtin Disciplining Denial f benefits Failure t hire r rehire Intimidatin Making threats Reassignment affecting prspects fr prmtin Reducing pay r hurs 11
12 Prtectin & Rights Emplyers Specific prtcl in place fr cmplaints Cmmunicate prcedures t emplyees Give supervisrs a script Cnsider rewards Keep cmplaints internal rather than external Be sensitive t retaliatin Retaliatin has a brad interpretatin 12
13 Plling Questin Hw many f yur rganizatins have access t a reprting htline? 1. We have an internal reprting htline 2. We have a third-party reprting htline 3. Nt yet 13
14 Risks & Rewards f Fraud Htlines 14 Surce: AFCE Reprt t the Natins 2012
15 Risks & Rewards f Fraud Htlines All types f reprts will be received Unethical, illegal r wasteful cnduct Sexual harassment Hstile wrk envirnment Persnality differences Gssip Bad hair day 15
16 Fraud Htlines Issues Access is restricted Service hurs Languages Methds Deciding what warrants further investigatin Wh decides Hw it is decided Pririty given 16
17 The Investigatin Predetermined investigatin prtcls & plan f actin Defined rles & respnsibilities fr evaluatin team Defined timeline fr evaluatin & respnse Specifies treatment f the whistle-blwer Clear line f reprting Wh is privy t initial reprt Wh is assigned t evaluatin team Determine type f evidence t gather Apprpriate amunt varies 17
18 Evaluatin Team Human resurces General legal cunsel Risk management Internal audit Infrmatin technlgy Public & investr relatins Third-party investigatr 18
19 Evaluatin Evidence Interviews Persnnel files Beynd fficial HR file Business files s Calendar Brwser activity Text messages Instant message chats Other cmputer frensics 19
20 Outcme f Tips Dcument, dcument, dcument! Legal cunsel invlved Reprting the utcme Upper management Whistle-blwer Emplyees Retaliatin Rewards Be aware f/prevent 20
21 The Future f Fraud Htlines Increased accessibility Web-based prtals Mbile apps Multilanguage reprting capabilities On-site training fr emplyees Access t evidence Instant analytics Risk assessments 21
22 Whistle-Blwers & Fraud Htlines: Reprting & Preventing Fraud Julia Swaffrd, CPA, CFE Managing Cnsultant Frensics & Valuatin Services experience expertise // Elevate yur understanding f key frensics cncepts with guidance frm BKD Frensics Institute.
23 Slides & Webinar Archive Tday s presentatin slides are available at bkd.cm/fi. A recrding f all BKD Frensics Institute webinars will be available shrtly at the same lcatin 23
24 Starbucks Gift Card & Certificate As a special thank yu, assciates wh attended all three sessins will receive a Starbucks gift card & Certificate f Participatin frm BKD Please cntact Dane dryals@bkd.cm t cnfirm yur attendance Thank yu fr being a part f anther successful semester f BKD Frensics Institute 24
25 Thank yu fr attending. Learn mre at bkd.cm/fi.
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