Protected Disclosure and Whistleblower services

PwC’s Forensic Services team provides your organisation with a confidential and effective 0800 hotline and email service, connecting your personnel directly with an experienced local interviewer 24/7

According to PwC’s 2018 Global Economic Crime Survey, 28% of fraud in New Zealand is detected by some form of tip-off (2016: 42%). There are considerable and ever growing threats to businesses and although greater technology can be an avenue to better corporate security, it is your people on the ground who often have the greatest oversight of any potential wrongdoing or potential fraudulent activity.

As the understanding of suspicious behaviour increases, so do does the extent to which staff and contractors will wish to raise probity concerns. If your organisation does not have an appropriate framework including a confidential channel in place for raising concerns, you could be missing one of the key steps to identifying fraud and other concerns.

It is vital (including under the law) that those who seek to make disclosures of serious misconduct can do so without fear of repercussions. The appropriate questions need to be asked to ensure the matters of concern are understood and that the matter is treated in accordance with the Protected Disclosures Act 2000. That Act requires public sector organisations to implement a protected disclosure regime, however many private organisations also elect to implement policies and procedures in the interests of transparency and good governance.

How PwC can help

PwC offers Whistleblower services including:

  • Independently operated free phone whistleblower hotlines and email addresses depending on the size and nature of your organisation
  • Development of policies, procedures and controls relating to the operation of your protected disclosure framework including how your whistleblower service operates
  • Creation and development of promotional/information materials and awareness campaigns
  • Training for your staff including how to handle protected disclosures received in person, and guidelines for investigation of disclosures received
  • Investigation services

Our independently operated whistleblower services include free phone hotlines that are monitored 24-hours, 7 days a week to receive confidential (and if necessary, anonymous) disclosures of matters of concern and email accounts which are external to your organisation (e.g. The types of concerns able to be reported through our service are determined by you.

Our services are implemented, operated and monitored independently from your organisation by senior and experienced New Zealand based forensic staff to give your personnel safe reporting mechanism for disclosures. The requirements of the Protected Disclosures Act 2000 are followed including the circumstances in which a person’s identity can be revealed. Once a disclosure is made, you manage any investigation and retain control of the process. If requested by you, we can help to investigate matters raised. The service can be also be made available to your suppliers, contractors, and others as required.

The service includes:

  • A free phone hotline that is monitored 24 hours, 7 days a week
  • An independent email address for making written disclosures
  • Prompt reporting back to you any disclosures received
  • Experienced female interviewers to address those instances where female staff wish to only discuss a disclosure with another female
  • Regular reporting provided to you to report on all disclosures made to the service to keep management, audit committees and boards up-to-date
  • Provision of feedback to persons making disclosures where an anonymous complaint is made and the complainant has kept a line of communication open to PwC to act as “intermediary”
  • A full range of investigation and forensic services to assist with resolving any issues arising from disclosures received

Contact us today to see how PwC can help your organisation detect, and respond to fraud, corruption and other probity concerns through an effective whistleblower service.

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Examples of the types of disclosures previously received

  • Allegation of tailored scoping of tender documents
  • Misuse of funds by senior staff
  • Bullying, harassment and victimisation of staff members
  • Staff member inappropriately modifying supplier bank account details
  • Health and Safety concerns related to dangerous operation of vehicles
  • Theft of intellectual property
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Stephen Drain

Partner, Auckland, PwC New Zealand

+64 21 196 2500