it should undertake action to restore the situation: voluntarily disclosing the results of the investigation to a regulatory
body or any other competent authority, fix the prejudice committed, and examine the causes in order to ensure the
decrease of fraud risk. It should discuss with the parties involved and those in executive positions that were not able
to prevent or detect such events. Moreover, the company should transmit to the employees that the management has
acted and responded accordingly in such a situation when fraud or transgression occurred. A disciplinary system that
details the accountability protocol is essential in order to effectively prevent fraud and professional transgression
and to ensure the employees that the management of risk assessment is considered to have precedence.