The Association of Certified Fraud Examiners has found repeatedly, through survey research, that tips are the number-one method for detecting fraud. The contents of your communication efforts should let employees know how to identify unethical behavior and what to do if they notice that type of behavior occurring. Messages should be positive in tone and reveal what behavior you expect from employees. Interactive training is very helpful for employees, and brochures and wallet cards can be sent to them at home. For example, interactive training can be helpful.”]
Source: https://www.csoonline.com/article/2118691/whistleblowing.html