Evaluation and accountability
Independent review and accountability are essential for building trust. We help organizations build effective speak-up policies, reporting and response processes, and governance frameworks that support responsible decision-making, accountability and fair treatment of individuals.
We also provide an objective perspective on culture, governance, processes, and misconduct concerns. Through compliance investigations, assessments, and internal audit services, we help organizations understand what happened, why it happened, and how issues can be addressed fairly, consistently, and transparently. Our work supports accountability, organizational learning, and long-term trust.
An effective speak-up system is about more than a reporting channel. We help organizations design trusted processes for raising concerns, seeking guidance, and responding to issues consistently and responsibly. By strengthening both systems and trust, we help organizations identify issues early and create an environment where people feel safe to speak up and confident that concerns will be addressed appropriately. For organizations seeking additional independence and impartiality, we can also act as an external case manager for whistleblowing reports, helping ensure that concerns are received, assessed, and handled objectively and consistently.
Independent investigations and assessments bring structure, objectivity, and clarity to complex situations. We provide impartial reviews of potential misconduct and other sensitive matters, helping organizations assess the facts, circumstances, decisions, actions, and processes relevant to a case in light of their values, principles, policies, and applicable requirements. Our work helps establish facts, identify contributing factors, and provide a balanced basis for decision-making, learning, and improvement.
We help organizations build, strengthen, and deliver effective internal audit functions. From strategy, planning, and quality assurance to outsourced internal audit and audit execution, we provide support tailored to your needs. Our work helps organizations gain independent assurance, improve governance, strengthen internal controls, and manage risks more effectively. Our team includes Certified Internal Auditors and plays an active role in advancing the internal audit profession in Finland through professional training and education.
Examples of our projects
Independent assessment of workplace rights at SOL
Code of Conduct Company conducted an independent assessment service company SOL (external link) to assess the fulfillment of employees’ rights, with a particular focus on SOL Palvelut. The purpose of the project was to examine how employees’ rights are upheld at SOL, with specific attention to the potential occurrence and extent of labor exploitation.
The assessment was conducted through an extensive employee survey, interviews, and an assessment of the company’s management system, processes, and guidelines. An employee survey explored employees’ experiences of working at the company and was distributed to all employees, including both operational and administrative personnel. We also conducted in-depth interviews with employees and representatives of the company’s management.
Strengthening social responsibility is an ongoing effort for us, and one that we pursue with long-term commitment and determination. This independent review was an important part of that work and of our broader development efforts.”
Marja Innanen, Director of Communications and Sustainability, SOL
Line manager training on speak up culture for SATO
Turning a blind eye is often easier than speaking up about concerns or intervening in inappropriate behaviour. The so‑called bystander effect was not invented for nothing – it is very natural for us as humans to slip into the role of a passive observer. Especially when speaking up, having a difficult conversation, or sharing one’s opinion involves a social risk.
We had the pleasure of exploring speak up culture together with SATO (external link)’s supervisors in a dedicated training session, focusing on how to engage in difficult conversations and address misconduct and other concerns.
The training was excellent! The content was interesting and the examples were very illustrative. We gained a lot of practical tools for addressing concerns and conducting uncomfortable conversations.
Niina was a clear and eloquent speaker and kept us engaged throughout the entire training. Thank you for an inspiring training delivered with outstanding professionalism!
Leena Rentola, VP, General Counsel, SATO
Q&A
Trust depends not only on what an organization says, but on what it does when concerns arise. Even strong systems cannot prevent every issue. What matters is whether concerns are addressed fairly, consistently, and responsibly. Accountability demonstrates that values guide decisions and actions, not just communication.
A reporting channel is only one part of an effective speak-up framework. People may have a formal way to raise concerns, but they will only use it if they trust the process and believe concerns will be handled fairly. A strong speak-up culture combines trusted processes, clear policies, supportive leadership, and psychological safety.
Independent assessments can be valuable when there is a concern, allegation, or sensitive situation that requires an objective perspective. They help organizations understand what happened, identify relevant facts and contributing factors, and provide a credible basis for decision-making, corrective actions, and learning.
Independent review, effective speak-up frameworks, and strong accountability processes help organizations respond to concerns consistently and build trust over time. They provide leaders with a stronger basis for decision-making, support organizational learning, and demonstrate that concerns are taken seriously and addressed responsibly.