Elements and Performance Criteria
- Identify areas for action
- Establish processes to identify fraud and corruption risks and vulnerability.
- Identify areas for action through the fraud/corruption risk assessment process or some other process for identifying fraud and corruption vulnerability.
- Develop initiatives in consultation with appropriate staff to control identified vulnerabilities.
- Identify areas within the organisation responsible for fraud and corruption minimisation actions.
- Undertake consultation with stakeholders to develop a shared understanding of responsibilities.
- Specify timeframe for implementation of actions based upon an understanding of the nature of risk and resource ramifications.
- Gain commitment to fraud/corruption control plan
- Identify qualitative and quantitative performance indicators
- Seek advice from internal and external specialist personnel.
- Involve stakeholders in the development of performance indicators.
- Develop performance indicators that relate to the objectives of the program and enable an assessment of the extent to which fraud and corruption control objectives are being achieved.
- Establish feedback mechanisms to ensure that performance data informs improvements to fraud/corruption control strategies and activities.
- Document fraud/corruption control plan
- Document the control plan using concise language and structure tailored to the intended audience.
- Define the responsibilities for fraud and corruption control of each area in the organisation in the plan.
- Use the risks targeted by the risk assessment process to identify areas for action.
- Describe a comprehensive fraud/corruption control strategy for the organisation in the plan.
- Link the plan to internal audit to reduce overlap or duplication.
- Address the requirements of any jurisdictional fraud and corruption control legislation and guidelines.
- Disseminate fraud/corruption control plan
- Identify areas for action
- Establish processes to identify fraud and corruption risks and vulnerability.
- Identify areas for action through the fraud/corruption risk assessment process or some other process for identifying fraud and corruption vulnerability.
- Develop initiatives in consultation with appropriate staff to control identified vulnerabilities.
- Identify areas within the organisation responsible for fraud and corruption minimisation actions.
- Undertake consultation with stakeholders to develop a shared understanding of responsibilities.
- Specify timeframe for implementation of actions based upon an understanding of the nature of risk and resource ramifications.
- Gain commitment to fraud/corruption control plan
- Identify qualitative and quantitative performance indicators
- Seek advice from internal and external specialist personnel.
- Involve stakeholders in the development of performance indicators.
- Develop performance indicators that relate to the objectives of the program and enable an assessment of the extent to which fraud and corruption control objectives are being achieved.
- Establish feedback mechanisms to ensure that performance data informs improvements to fraud/corruption control strategies and activities.
- Document fraud/corruption control plan
- Document the control plan using concise language and structure tailored to the intended audience.
- Define the responsibilities for fraud and corruption control of each area in the organisation in the plan.
- Use the risks targeted by the risk assessment process to identify areas for action.
- Describe a comprehensive fraud/corruption control strategy for the organisation in the plan.
- Link the plan to internal audit to reduce overlap or duplication.
- Address the requirements of any jurisdictional fraud and corruption control legislation and guidelines.
- Disseminate fraud/corruption control plan