Honesty In Business

Culture & Honesty

The Right Ideals from the Start

All employees are viewed as equal regardless of their race, gender or position in the workplace

Managers will set goals for all employees on a monthly basis this will allow for them to have something to strive towards

Proper communication among employees is essential for a well executed anti fraud policy. All aspects of the anti fraud policy and internal controls will reach all employees not just those with trusted positions in which the policy applies to. This will instill a “you see it, you say something” way of doing things in the work environment this will allow for each employee to be watched by all surrounding employees

Create a controlled environment survey for all employees that will

2) a list of specific situations such as fraud, suspected fraud, potential bribes. 3) that must be reported to management or any employee with authority to correct such a matter.

Management will enforce ethics training to all employees it pertains to. That consists of: watching the ethics program video, a half day seminar in which management will speak about the ethics program alongside speaking about the importance of the anti fraud policy. This will be done annually.

Confirmation of

This confirmation will entail that the employee has full and understanding and will comply accordingly to the code of ethics

To comply with sections 406 & 407 of Sarbanes Oxley it will be disclosed weather or not officers are held to compliance of the code of ethics. The officers especially the senior officers must sign the same affidavit as every other employee along with attending the same annual ethics seminar.

All associated auditors must also comply with the IIA code of ethics

Violations & discipline

Any suspicion: of fraud, criminal acts, or potential violations will initiate an extensive investigation

If a violation or fraud occurs there will be an assessment meeting to either add or alter internal controls to prevent the situation for occuring again

Will have a record keeper to keep track and document these suspicious situations and fraud accusations. Will allow people of authority or sufficient reasoning to access the records

Internal Controls & The Anti Fraud Process

New additions/alterations to the current internal