Brigham Young University

1. Adequate compliance standards and procedures,

2. Effective compliance oversight by the governing body and senior personnel,

3. Careful delegation and due care in hiring/screening employees,

4. Effective training and education,5. Monitoring, auditing and help lines,6. Enforcement for violations, and7. Corrective action.

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(5) The organization shall take reasonable steps—

(C) to have and publicize a system, which may include mechanisms that allow for anonymity or confidentiality, whereby the organization’s employees and agents may report or seek guidance regarding potential or actual criminal conduct without fear of retaliation.

3

4The sum of percentages in this chart exceeds 100% because in some cases respondents identified more than one detection method.

ACFE 2006 Report to the Nation on Occupational Fraud & Abuse

Methods of Detection

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EmployeesAnonymousCustomerVendor

0% 10% 20% 30% 40% 50% 60% 70%

64.1%

18.1%

10.7%

7.1%

Sources of TipsACFE 2006 Report to the Nation on Occupational Fraud & Abuse

Median Length of Fraud Detected: 18 months

Loss per Instance w/Hotline: 50% less

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7

3rd Party Anonymous Confidential System

Available to all CES Higher Education Campuses

Customizable Secure/Specific to Individual

Campus Used by Other Utah Schools

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Available 24/7/365 Professional Responders Multiple Languages Data/Trend Analysis Cost of Incidence Reduced 50% Deterrent Effect Centralized Reports/Response

9

Brigham Young University