ABSTRACT
Organizations need to balance the need to deliver consistent training across the organization with the need to reach different categories of employee with content that is relevant to their particular situation. The requirements for awareness training will be different depending on the nature of business and its risks, the size of the organization and the geographical location. In order for Fraud Awareness Training to have a real impact and affect the way employees perform their tasks and make decisions, it is important that communication on code of conduct issues flows in both directions. The feedback obtained from code of conduct training sessions can be valuable input for managing fraud and corruption risks. Most organizations come to the conclusion that because fraud can occur anywhere some level of awareness training is suitable for all employees and even for non-employees like sub-contractor employees. The purchasing function itself is an important control function, and its employees are professionally trained to deal with suppliers.
