
84 FIGHTING FRAUD
An ethics specialist is therefore mandated in many corporations. How
much they actually accomplish will be a factor of their budget, manage-
ment support, and executive management direction for zero tolerance of
unethical behavior — at all levels within the corporation.
Based on their primary duties and responsibilities, should they lead
a corporate anti-fraud program? The answer is maybe, depending on the
structure and culture of the corporation. It is my belief that they are part
of the anti-fraud program team but not its leader unless that leader is also
the corporation’s chief security offi cer (CSO).
ROLE OF THE AUDITOR