Selected Agencies cont… system controls to ensure accurate and up-to-date data; and communication about investigation outcomes to demonstrate that allegations and incidences of fraud are serious and appropriately dealt with.” [emphasis added] (ANAO Guide, page 31) The ANAO Guide at Table 5.2 (page 38) provides key features of an effective fraud control plan which agencies may wish to consider. Targets for fraud in the workplace Targets for fraud in the workplace are those areas that are susceptible to fraud. Common targets for fraud in the workplace include: property (cash, computers, portable and attractive items, stationery); information and intelligence (classified material); entitlements (expenses, leave, travel allowances and attendance records); facilities (unauthorised use of information technology and telecommunications systems); and supplier contracts (obtaining kickbacks from suppliers in return for manipulation of supply arrangements, overcharging by service providers and contractors). Survey results 15 agencies stated they had developed specific guidelines or procedures that would address all fraud matters, however, only two agencies provided general fraud awareness training. Fraud Control Detection – All agencies are susceptible to fraud. Unfortunately, system of preventative controls can “no provide absolute assurance. As such, entities should implement systems aimed at detecting fraud as soon as possible after it has occurred, in the event that the entity’s preventative systems fail.” (ANAO Guide, page 53)
Selected Agencies cont… system controls to ensure accurate and up-to-date data; and communication about investigation outcomes to demonstrate that allegations and incidences of fraud are serious and appropriately dealt with.” [emphasis added] (ANAO Guide, page 31) The ANAO Guide at Table 5.2 (page 38) provides key features of an effective fraud control plan which agencies may wish to consider. Targets for fraud in the workplace Targets for fraud in the workplace are those areas that are susceptible to fraud. Common targets for fraud in the workplace include: property (cash, computers, portable and attractive items, stationery); information and intelligence (classified material); entitlements (expenses, leave, travel allowances and attendance records); facilities (unauthorised use of information technology and telecommunications systems); and supplier contracts (obtaining kickbacks from suppliers in return for manipulation of supply arrangements, overcharging by service providers and contractors). Survey results 15 agencies stated they had developed specific guidelines or procedures that would address all fraud matters, however, only two agencies provided general fraud awareness training. Fraud Control – Detection All agencies are susceptible to fraud. Unfortunately, “no system of preventative controls can provide absolute assurance. As such, entities should implement systems aimed at detecting fraud as soon as possible after it has occurred, in the event that the entity’s preventative systems fail.” (ANAO Guide, page 53)
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