Compliance hotline

1. Brigham Young University Compliance hotline

2. Federal Sentencing Guidelines Adequate compliance standards and procedures, Effective compliance oversight by the governing body and senior personnel, Careful delegation and due care in hiring/screening employees, Effective training and education, Monitoring, auditing and help lines, Enforcement for violations, and Corrective action.

3. Federal sentencing guidelines (Chapter 8) (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.

4. Detecting Occupational fraud Methods of Detection ACFE 2006 Report to the Nation on Occupational Fraud & Abuse The sum of percentages in this chart exceeds 100% because in some cases respondents identified more than one detection method.

5. Detecting Occupational fraud Sources of Tips ACFE 2006 Report to the Nation on Occupational Fraud & Abuse 64.1% 18.1% 10.7% 7.1% 0% 10% 20% 30% 40% 50% 60% 70%

6. Detecting Occupational fraud Median Length of Fraud Detected: 18 months Loss per Instance w/Hotline: 50% less

8. hotline 3rd Party Anonymous Confidential System Available to all CES Higher Education Campuses Customizable Secure/Specific to Individual Campus Used by Other Utah Schools

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

10. Brigham Young University Mitigating Compliance risk