KPMG Whistleblower Lines

A tailored solution to help you detect fraud,

corruption and other ethical violations more
efficiently

An economic downturn can set the stage for fraud

Financial pressures during an economic crisis can lead to an increase in fraud cases.
The main reasons include:
• Inflation and rising cost of living.
• Rising interest rates.
• Hiring freezes and slowing of career progression.
• Growing pressure to maintain a level of sales and profits.

A whistleblower line will help protect your assets

42% of frauds were
detected by tips, Whistleblowing is the most common way to expose fraud,
which is why having an anonymous and confidential
whistleblower line is so important.
which is nearly 3x as many cases
as the next most common method
Source: Report to the Nations 2022, ACFE

Companies that have whistleblower lines detect 18 months

fraud more quickly and incur fewer losses than Time
organizations with no such service. 12 months

Median $200,000

loss $100,000

Organizations with no whistleblower mechanism Source:

Report to the Nations 2022, ACFE
Organizations with a whistleblower mechanism

Benefits of having a whistleblower line

When you choose KPMG’s whistleblower
Irregularities are flagged quickly. service, you are working with an external
party who will ensure that confidentiality
Hotline acts as a deterrent for ill-intentioned and anonymity are protected.
individuals by encouraging ethical
behaviour at all levels. This limits reputational risk and disciplinary
action in the event of legislative and
Upward communication is encouraged. regulatory non-compliance in areas
© 2022 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All
rights reserved. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMGwhere you are operating.
global organization.

© 2023 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with
home.kpmg/ca
KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are trademarks used under license
by the independent member firms of the KPMG global organization.
 Your organization can choose the types of whistleblowing for which it wants to make reporting
mechanisms accessible. Here are some non-exhaustive examples of the different facets of risk:
FRAUD ENVIRONMENTAL, SOCIAL PERSONAL
AND CORRUPTION AND GOVERNANCE INFORMATION

• Fraud and corruption, including theft, • Workplace harassment. • Unauthorized access or use of
financial manipulation and other • Discrimination. confidential information.
forms of misconduct. • Occupational health and safety • Data and information systems
• Conflicts of interest. compensation abuse. security.
• Questionable practices of clients and • Illegal wage practices or working
suppliers. conditions;
• Misuse and misappropriation • Environmental offences.
of assets. • False representations.​
• Contraband and distribution
of illicit substances.

What we offer Potential benefits of KPMG’s whistleblower lines

Three whistleblowing mechanisms according
to your needs and in keeping with industry best practices
for preventing and detecting fraud, corruption and other Accessibility
ethical violations: Our ethics line services include a comprehensive,
bilingual (English and French) solution that is
Integrated management platform available 24 hours a day, 7 days a week, 365 days
a year. These services can be provided in other
An exclusive toll-free number for
languages worldwide, if required.
1 your company

2 An email inbox Confidential and anonymous process

The whistleblower’s experience is important to us.
A secure website, customized Therefore, our solution allows your organization's
3 to your needs.
designated officials to communicate in a confidential
and anonymous manner with the whistleblower.
The users can also follow the progress of their
whistleblower's report online and file documents
“Although vital for good when necessary.
governance, a whistleblower
line can only be effective if
employees, agents, suppliers
and other parties trust that Accountability
the process will remain confidential
We provide an integrated, secure and easy-to-use
and have no fear of reprisals. When KPMG
platform that consolidates all whistleblower reports
manages your whistleblower line, you are
assured of professionalism—but also integrity.” received, regardless of the mechanism used.
This platform allows for the extraction of various types
MYRIAM DUGUAY of reports on demand, which facilitates accountability
Partner, Forensic,
National Leader Investigation to those responsible for the governance of your
and Fraud Risk Management, organization.
KPMG in Canada
© 2022 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All
rights reserved. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization.

© 2023 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with
home.kpmg/ca
KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are trademarks used under license
by the independent member firms of the KPMG global organization.
 KPMG’srobustwhistleblower solution

Our personalized approach

and our comprehensive care of the
situation.

Our professionals have extensive

experience with current laws and
policies, so they are able to analyze

Benefits of the integrated reports and ask the right questions.

management platform
• You are immediately notified by email A whistleblower line managed
when an irregularity is reported. by an independent firm like KPMG
can provide integrity and
• Allows you to choose, depending on the impartiality.
type of case being reported, who can
receive the report, either a KPMG
representative or a designated
representative from your organization.
Our professionals become familiar
• You can contact the person who provided
with your business, products and
the tip anonymously and confidentially.
services, values, culture and code
• Platform is ISO 27001 certified. of ethics to better communicate
with whistleblower line users.
• All files, information received, and
communications are saved in a secure
environment that is protected and readily
available to your company.
KPMG's other forensic accounting
• KPMG representatives or persons services are also at your disposal,
designated by your company can quickly
if necessary (e.g., data analytics,
produce reports and access the files via
this web platform.
traditional and technological
investigations, training, etc.).

“Whistleblowers play a vital role in fighting fraud and corruption since they
are often uniquely placed to witness or discover unusual or potentially
fraudulent behaviour.”

STÉPHAN DROLET, Partner-in-charge, Advisory, Québec Region,

© 2022 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All
rights reserved. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization.

© 2023 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with
home.kpmg/ca
KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are trademarks used under license
by the independent member firms of the KPMG global organization.
 Want to know more? Contact us!
TORONTO

Enzo Carlucci
Partner, Forensic,
National Service Line Leader, Forensic
KPMG in Canada
416 777-3383 [email protected]

Peter Armstrong
Partner, Senior Vice President, Forensic
Myriam Duguay KPMG in Canada
Partner, Forensic, 416 777-8011 [email protected]
National Leader Investigation
and Fraud Risk Management Colleen Basden
Partner, Senior Vice President, Forensic
KPMG in Canada
KPMG in Canada
514 840-2161
416 777-8403 [email protected]
[email protected]
Becky Seidler
Partner, Vice President, Forensic,
MONTRÉAL
National Leader Post-Acquisition
Accounting Disputes
KPMG in Canada
Stéphan Drolet
416 777-3439 [email protected]
Partner-in-charge,
Advisory, Québec Region
Rohan Sethi
KPMG in Canada
Partner, Forensic
514 840-2202 [email protected]
KPMG in Canada
416 476-2900 [email protected]
Jack Martin
Partner, Forensic,
SOUTHWESTERN ONTARIO
National Leader, Forensic Data Analytics
KPMG in Canada
514 840-8647 [email protected] Karen Grogan
Partner, Senior Vice President, Forensic
KPMG in Canada
QUÉBEC 519 747-8223 [email protected]

CALGARY
François Filion
Partner, Forensic and Valuation Shelley Hayes
KPMG in Canada Partner, Forensic
418 577-3431 [email protected] KPMG in Canada
403 691-8467 [email protected]

OTTAWA VANCOUVER

Rebecca Ip
Kas Rehman Partner, Risk Consulting & Financial Crimes
Partner, Forensic KPMG in Canada
KPMG in Canada 416 777-3257
© 2022 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent [email protected]
member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All
613 rights
212-3689 [email protected]
reserved. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization.

© 2023 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with
home.kpmg/ca
KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are trademarks used under license
by the independent member firms of the KPMG global organization.