Selected Agencies cont… NT Home Ownership; Office of the Commissioner for Public Employment; Ombudsman’s Office; and Territory Families. The survey responses were collated, and analysed, with findings summarised into this report to the Legislative Assembly. The review period considered what controls were in place at agencies as at 31 January 2017. Key Findings Frauds require three conditions to be perpetrated as represented in the Fraud Risk Triangle shown in Figure 2. These conditions are: Motivation and pressures that motivate an individual to commit a fraudulent – “Incentives act.” Opportunity or perceived opportunities that provide an individual with some – “Opportunities assurance that a act can be committed without being detected.” Rationalisation or rationalizations that enable an individual to internally justify – “Attitudes the performance of a fraudulent act.” Motivation and rationalisation are factors and are less able to be mitigated through the introduction of controls therefore the focus by the agency must be on identifying the opportunities for fraud and implementing controls to reduce the opportunity for fraud to occur.
Selected Agencies cont… NT Home Ownership; Office of the Commissioner for Public Employment; Ombudsman’s Office; and Territory Families. The survey responses were collated, and analysed, with findings summarised into this report to the Legislative Assembly. The review period considered what controls were in place at agencies as at 31 January 2017. Key Findings Frauds require three conditions to be perpetrated as represented in the Fraud Risk Triangle shown in Figure 2. These conditions are: Motivation – “Incentives and pressures that motivate an individual to commit a fraudulent act.” Opportunity – “Opportunities or perceived opportunities that provide an individual with some assurance that a act can be committed without being detected.” Rationalisation – “Attitudes or rationalizations that enable an individual to internally justify the performance of a fraudulent act.” Motivation and rationalisation are factors and are less able to be mitigated through the introduction of controls therefore the focus by the agency must be on identifying the opportunities for fraud and implementing controls to reduce the opportunity for fraud to occur.
2017_August.docx