What leader would not want to foster a culture of compliance?
Compliance efforts at most companies were designed to stop bad people from doing bad things. In many companies there is very little to distinguish the controls imposed to deter fraud from the ethics and compliance programme.
But the reality is that most unethical activity is done by otherwise good and honest
employees; people who get caught up in tough situations and then succumb to pressure
and influence. Employees that get caught even after admitting their crimes will often say that they were only doing what they thought was expected of them.
This report is presented in three parts:
Part One presents the rationale to look at culture as a factor in shaping compliance.
Part Two lays out the characteristics of a culture of compliance
Part Three presents a guide to creating a culture of compliance. |