These types of measures are all pretty much designed with people on a high level in mind. That is the problem. The rank and file in a large corporation are pretty much dismissed and dumped into that 'spurious allegations' category if they do come forward, even when they are on to something. Furthermore, for one of the lower-downs to even get police or authorities to listen to what they are saying is virtually impossible. The lower-downs often know when something is wrong, and can provide a pointer to it (such as a series of irregular transactions that act as flags), but the authorities only listen if someone with status speaks, or if they have copies of the company's accounting records.

In addition, a lot of these company heads have protection within the system that is supposed to be looking into these things. Political connections, police connections, etc... . No one will take the word of some unimportant underling over theirs. And then, that underling faces all the retaliation that big name whistle-blowers do, and has zero protection. In addition, their efforts go nowhere, and so it is all for nothing.

Been there, done that, and seen how it really works. I think one of the reasons authorities fear 'frivolous accusations' and make all sorts of excuses in order to refuse to implement measures is because they don't want the little guy stepping forward and actually being taken seriously. Thus, they continue to protect the system and their part in it.