ABSTRACT
Controls and employee vigilance can and should be complemented by proactive measures to detect signs of fraud at an early stage. When the organization achieves a reputation for consistently detecting and addressing attempts at fraud, corruption or other unacceptable behaviour, prevention becomes easier. By 'organizational resilience to fraud', we mean the ability of organizations to withstand or recover from incidents of fraud or corruption. Dr Erica Seville described three key aspects of organizational resilience, these being vulnerability, adaptive capacity and awareness. Internal controls, management supervision and even internal audit too often fail to detect fraud because the fraudster knows how to avoid them. The whistleblower's motivation might be a sincere outrage and sense of loyalty to the organization. Depending on the channels of communication that are established, reports or complaints of wrongdoing might arrive by e-mail, by telephone, internal company mail or even through interviews.
