The objective of a response plan should be to install a culture of zero tolerance to fraud and other acts of misconduct within the organization. The aim should further be to encourage reporting and participation by employees in the prevention, detection and response to fraud and/or related misconduct.
The organisation shall continuously perform fraud resistance reviews and assessments in response to reported incidents in order to mitigate and prevent the reoccurrence of fraud and other acts of misconduct. Appropriate and applicable preventative controls will be identified and applied as and when appropriate.
All employees are responsible to detect, prevent and report fraud and other acts of misconduct which might come to their attention from time to time within their areas of responsibility.