Test with an Allegation

The last thing you want is to have the first test of your environment be from a systemic fraud involving an entire division.  A terrific way to test your environment is to use a sample allegation in a safe environment.  In other words, consider a common fraud involving a fictitious employee, and walk it through your policies and processes.

To test whether communication lines are open and policies for reporting wrongdoing are clear, I like to walk an organization through this simple allegation exercise.  I will escalate in severity with two or three more allegations if necessary; however, if an organization cannot handle a simple allegation, then there is not much need to get complicated.

Click here to download a pdf of a sample allegation exercise.  Then feel free to create similar allegations specific to your own industry and culture.  For some variety, work in collusion, outside third parties, political figures, law enforcement, your top salespeople, and executives. 

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