Elements and Performance Criteria
- Hypothesise fraud and corruption situations
- Hypotheses are formulated and guidelines specified for input into information system design.
- Data and information is collected from a variety of sources and methods including fraud/corruption records, audit records, fraud/corruption risk assessment, past investigations and other organisations.
- Hypothetical fraud and corruption situations are used to identify new potential risk areas.
- Initiate projects to test newly identified risk areas
- New projects are initiated and parameters defined in accordance with fraud/corruption control plan.
- Significance and value of the project are justified and are consistent with the fraud/corruption control strategy and plan and strategy.
- Previous and ongoing activities in the relevant areas are reviewed for their contributions to the outcomes of the project.
- Project activities are designed utilising current knowledge, methods and techniques for the identification of risks.
- Analyse trends in fraud and corruption activities and investigations
- All project and investigation outcomes are reviewed to identify emerging patterns of behaviour reflected in data.
- Conclusions are drawn from data and statistical information as well as qualitative sources including information gathered and reports from previous investigations.
- Risks and strengths are identified as a result of a project's analysis of trends inside and outside the organisation.
- Discussion with colleagues and other experienced organisational staff is used as additional source of information on trends.
- Networks are used to provide useful contacts and information for investigation in accordance with legislative requirements.
- Performance reports are produced which identify trends in fraud and corruption activities and investigations.
- Recommend course/s of action
- All relevant elements are considered during evaluation, prior to recommending course of action.
- Investigation targets are identified, and suggestions for future areas of investigation are referred to management.
- Recommendations are made for changes to organisational controls and initiatives to target potential trouble spots.
- Data is checked for reliability, and practical recommendations are made providing management with feasible options.
- Management issues and concerns are balanced against public interest and political concerns when framing recommendations.
- Recommendations are made that balance operational demands against contributions to strategic plan.
- Provide information on recommended actions
- Reports are provided containing suggestions for actions and sufficient supporting information for management to adequately resource future projects.
- Advice is provided regarding appropriate controls and initiatives required to address fraud and corruption.
- Operational briefings and other presentations are prepared and given as required.
- Ad hoc opportunities to explain operational risks are taken advantage of, as they arise.
- Information is given in terms that clearly explain the nature of possible risk, with possible solutions outlined.