2. The Open Compliance and Ethics Group (OCEG) released a guide for internal auditors to assist them in performing ethics and compliance audits (this guide can be found at the link below). How will tone at the top, a control consciousness orientation, and a culture of integrity and ethics within organizations assist, if at all, in preventing, deterring, and detecting fraud? Is it sufficient that organizations effectively deter activities that are illegal, unethical, or immoral, and if these are observed, ensure that the whistleblower hotline will be used to report such wrongful conduct that might well be a precursor to fraud