SOX and Fraud Detection
Check out SOX First on whether Sarbanes-Oxley makes fraud worse.
The point about violations being discovered via tipsters instead of audits reminds me of a section in The Crime Fighter by Jack Maple, the late NYPD Deputy Commissioner:
Common detectivespeak: "We solved this case using information developed through investigation."
Usual translation: "Somebody called our tips hotline and told us exactly who did the crime and where we could find him at that very moment."