Involves an approach where even the smallest offence leads to (harsh) punishment.

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Fraud risk management – Recommendations for directors and supervisory bodies

Latest from Definitions and Clarafication

Works Council

Organisations with a workforce of 50 employees or more must have a works council (WoCo). A…

Whistleblower policy

A whistleblower exposes malpractice in an organisation. Employers with a workforce of 50 or more must…

Tone at the top

Is the behaviour and attitude of top management, including the board and supervisory body of an…

Supervisory director

Oversees an organisation’s policies and implementation of policies on behalf of shareholders and the stakeholder. A…

Supervisory body

The supervisory body of an organisation, such as the Supervisory Board or the Board of Trustees.…