(Text for those without flash or javascript) Fulcrum's professionals are experienced CPAs, MBAs, ASAs, CFAs, affiliated professors and industry specialists Our expertise encompasses damages analysis, lost profit studies, business and intangible asset valuations, appraisals, fraud investigations, statistics, forensic economic analysis, royalty audits, strategic and market assessments, computer forensics, electronic discovery and analysis of computer data.

Sarbanes-Oxley Whistleblower Systems

Why might I need Fulcrum's assistance?

Why we are better:

Fulcrum uses trained forensic accountants to provide a unique and creative approach. Fulcrum's solution includes phone and internet-based collection techniques. Hotline and internet-based companies cannot match Fulcrum's ability to

Quickly identify uninformed or prank complaints;
Gather sufficient information to ensure that investigations and other follow-up are complete and efficient;
Provide a complete solution, rather than simply turning the problem over to you.

Fulcrum's solution has every feature one would realistically need-here's a list.

Fulcrum's solution costs as little as $700 annually. Most other whistleblower solutions cost more both initially and in the long-run than what we provide. Read our article to learn more.

Section 301(4) of the Sarbanes-Oxley Act ("SOX") requires Audit Committees to establish procedures for the collection and resolution of employee complaints covering an extremely broad range of financial and accounting control issues. The system must allow for anonymous and confidential submissions. Fulcrum can help you avoid the following pitfalls:

Most internal whistleblower solutions (when either collecting or investigating complaints) provide an unacceptably high risk of encouraging retaliation claims. Any money saved by using internal resources is immediately lost when the first retaliation claim occurs.
By relying on a single collection vehicle (phones), "hotline" services provide an incomplete and mechanical solution that unnecessarily constrains communications.
By using inflexible and overly simplistic scripts/forms, most outside vendors fail to collect important information.
By using unskilled personnel to collect the complaints, uninformed or prank calls waste investigation resources, rather than being quickly identified for what they are.

Reference Articles

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Handling Whistleblowers is Tricky

There are hidden complexities in the implementation of a seemingly simple provision of the Sarbanes-Oxley Act ("SOX"). Because of this hidden complexity, many companies have done little to address its provisions.

Best Practices in Whistleblower Systems

A whistleblower hotline is probably the easiest and least expensive means available to improve corporate governance. Waste, fraud, and the abuse of authority can all be combated by having an independent reporting mechanism that uses employees to report malfeasance.

Employers Gain Greater Protection Against Allegations of Whistleblower Retaliation

In a case of potentially large importance to employers, the U.S. Supreme Court limited the circumstances under which whistleblowers can receive protection against retaliation.