Anti-fraud and whistle-blower policy template

A policy is only as good as the channel behind it. This template pairs the policy text with the two things Societies most often omit. First, a reporting channel that does not route through the person most likely to be implicated. Second, an investigation protocol that says who decides, who investigates and who is told.

Drafted against COSO and reviewed by the Centre's quality assurance panel. Available in all four Centre languages.

What it is for

Give a Society a policy its board can adopt without commissioning a drafting exercise.

Who it is for

Finance directors and governance leads preparing a board paper.

How to use it

The bracketed sections need local legal review, particularly the whistle-blower protections, which vary by jurisdiction.

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