Unit of Competency Mapping – Information for Teachers/Assessors – Information for Learners

PSPFRAU505B Mapping and Delivery Guide
Develop fraud control plans

Version 1.0
Issue Date: March 2024


Qualification -
Unit of Competency PSPFRAU505B - Develop fraud control plans
Description This unit covers planning actions in response to the organisation's fraud/corruption control strategy, either the preparation of a specific fraud/corruption control plan based on a risk assessment or as an extension of the organisation's documentation of its fraud/corruption control strategy. The unit includes identifying areas for action, gaining commitment to the plan, identifying qualitative and quantitative performance indicators, and documenting and disseminating the fraud/corruption control plan.Fraud in the unit title incorporates both fraud and corruption. In practice, developing fraud control plans may overlap with other generalist or specialist public sector workplace activities such as acting ethically, promoting compliance with legislation, delivering client services, anticipating fraud activity, conducting fraud risk assessments, etc.This unit replaces and is equivalent to PSPFRAU505A Develop fraud control plan.No licensing, legislative, regulatory or certification requirements apply to this unit at the time of publication
Employability Skills This unit contains employability skills.
Learning Outcomes and Application Not applicable.
Duration and Setting X weeks, nominally xx hours, delivered in a classroom/online/blended learning setting.
Prerequisites/co-requisites Not applicable.
Competency Field Fraud Control.
Development and validation strategy and guide for assessors and learners Student Learning Resources Handouts
Activities
Slides
PPT
Assessment 1 Assessment 2 Assessment 3 Assessment 4
Elements of Competency Performance Criteria              
Element: Identify areas for action
  • Processes are established to identify fraud and corruption risks and vulnerability
  • Areas are identified for action through the fraud/corruption risk assessment process or some other process for identifying fraud and corruption vulnerability
  • Initiatives are developed in consultation with appropriate staff to control identified vulnerabilities
  • Areas within the organisation responsible for fraud and corruption minimisation actions are identified
  • Consultation with stakeholders is undertaken to develop a shared understanding of responsibilities
  • Timeframe for implementation of actions is specified based upon an understanding of the nature of risk and resource ramifications
       
Element: Gain commitment to fraud/corruption control plan
  • Professional development awareness and information programs are initiated in consultation with responsible staff
  • Fraud/corruption prevention initiatives are tailored to the organisational culture, core business and client groups
       
Element: Identify qualitative and quantitative performance indicators
  • Advice is sought from internal and external specialist personnel
  • Stakeholders are involved in the development of performance indicators
  • Performance indicators are developed 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
  • Feedback mechanisms are established to ensure that performance data informs improvements to fraud/corruption controlstrategies and activities
       
Element: Document fraud/corruption control plan
  • Control plan is documented using concise language and structure tailored to the intended audience/s
  • The responsibilities for fraud and corruption control of each area in the organisation are clearly articulated in the plan
  • Risks targeted by the risk assessment process are used to identify areas for action
  • A comprehensive fraud/corruption control strategy for the organisation is reflected in the plan
  • The plan is linked to internal audit to reduce overlap or duplication
  • The requirements of any jurisdictional fraud and corruption control legislation and guidelines are addressed in the plan
       
Element: Disseminate fraud/corruption control plan
  • Non-confidential components of the fraud/corruption control plan are made accessible to staff, the Minister and clients of the organisation
  • Confidential components are documented and stored appropriately
  • Review of the plan is conducted in accordance with organisational and jurisdictional needs and requirements
       
Element: Identify areas for action
  • Processes are established to identify fraud and corruption risks and vulnerability.
  • Areas are identified for action through the fraud/corruption risk assessment process or some other process for identifying fraud and corruption vulnerability.
  • Initiatives are developed in consultation with appropriate staff to control identified vulnerabilities.
  • Areas within the organisation responsible for fraud and corruption minimisation actions are identified.
  • Consultation with stakeholders is undertaken to develop a shared understanding of responsibilities.
  • Timeframe for implementation of actions is specified based upon an understanding of the nature of risk and resource ramifications.
       
Element: Gain commitment to fraud/corruption control plan
  • Professional development awareness and information programs are initiated in consultation with responsible staff.
  • Fraud/corruption prevention initiatives are tailored to the organisational culture, core business and client groups.
       
Element: Identify qualitative and quantitative performance indicators
  • Advice is sought from internal and external specialist personnel.
  • Stakeholders are involved in the development of performance indicators.
  • Performance indicators are developed 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.
  • Feedback mechanisms are established to ensure that performance data informs improvements to fraud/corruption control strategies and activities.
       
Element: Document fraud/corruption control plan
  • Control plan is documented using concise language and structure tailored to the intended audience/s.
  • The responsibilities for fraud and corruption control of each area in the organisation are clearly articulated in the plan.
  • Risks targeted by the risk assessment process are used to identify areas for action.
  • A comprehensive fraud/corruption control strategy for the organisation is reflected in the plan.
  • The plan is linked to internal audit to reduce overlap or duplication.
  • The requirements of any jurisdictional fraud and corruption control legislation and guidelines are addressed in the plan.
       
Element: Disseminate fraud/corruption control plan
  • Non-confidential components of the fraud/corruption control plan are made accessible to staff, the Minister and clients of the organisation.
  • Confidential components are documented and stored appropriately.
  • Review of the plan is conducted in accordance with organisational and jurisdictional needs and requirements.
       


Evidence Required

List the assessment methods to be used and the context and resources required for assessment. Copy and paste the relevant sections from the evidence guide below and then re-write these in plain English.

The Evidence Guide specifies the evidence required to demonstrate achievement in the unit of competency as a whole. It must be read in conjunction with the Unit descriptor, Performance Criteria, the Range Statement and the Assessment Guidelines for the Public Sector Training Package.

Units to be assessed together

Pre-requisite units that must be achieved prior to this unit:Nil

Co-requisite units that must be assessed with this unit:Nil

Co-assessed units that may be assessed with this unit to increase the efficiency and realism of the assessment process include, but are not limited to:

PSPETHC501B Promote the values and ethos of public service

PSPFRAU502B Anticipate and detect possible fraud activity

PSPFRAU504B Conduct fraud risk assessments

PSPGOV502B Develop client services

PSPGOV504B Undertake research and analysis

PSPGOV517A Coordinate risk management

PSPLEGN501B Promote compliance with legislation in the public sector

Overview of evidence requirements

In addition to integrated demonstration of the elements and their related performance criteria, look for evidence that confirms:

the knowledge requirements of this unit

the skill requirements of this unit

application of the Employability Skills as they relate to this unit (see Employability Summaries in Qualifications Framework)

development of fraud/corruption control plans in a range of (3 or more) contexts (or occasions, over time)

Resources required to carry out assessment

These resources include:

legislation, policy and procedures relating to fraud and corruption control

fraud and corruption control guidelines and standards

AS/NZS 4360:1999 or as revised

public sector values and codes of conduct

case studies and workplace scenarios to capture the range of fraud/corruption planning activities likely to be undertaken

Where and how to assess evidence

Valid assessment of this unit requires:

a workplace environment or one that closely resembles normal work practice and replicates the range of conditions likely to be encountered when developing fraud and corruption control plans, including coping with difficulties, irregularities and breakdowns in routine

development of fraud/corruption control plans in a range of (3 or more) contexts (or occasions, over time)

Assessment methods should reflect workplace demands, such as literacy, and the needs of particular groups, such as:

people with disabilities

people from culturally and linguistically diverse backgrounds

Aboriginal and Torres Strait Islander people

women

young people

older people

people in rural and remote locations

Assessment methods suitable for valid and reliable assessment of this competency may include, but are not limited to, a combination of 2 or more of:

case studies

portfolios

projects

questioning

scenarios

authenticated evidence from the workplace and/or training courses

For consistency of assessment

Evidence must be gathered over time in a range of contexts to ensure the person can achieve the unit outcome and apply the competency in different situations or environments


Submission Requirements

List each assessment task's title, type (eg project, observation/demonstration, essay, assignment, checklist) and due date here

Assessment task 1: [title]      Due date:

(add new lines for each of the assessment tasks)


Assessment Tasks

Copy and paste from the following data to produce each assessment task. Write these in plain English and spell out how, when and where the task is to be carried out, under what conditions, and what resources are needed. Include guidelines about how well the candidate has to perform a task for it to be judged satisfactory.

This section describes the essential skills and knowledge and their level, required for this unit.

Skill requirements

Look for evidence that confirms skills in:

identifying areas for action based upon an analysis and synthesis of objectives and information from the fraud/corruption control strategy, the processes established to identify fraud and corruption vulnerability, and agency corporate plans

planning, analysis and evaluation relating to fraud and corruption risk control

using a range of communication, consultation and negotiation styles to suit different audiences and purposes

applying complex documents such as legislation, guidelines and standards

managing contractors if the fraud/corruption risk assessment is outsourced

responding to diversity, including gender and disability

applying occupational health and safety and environmental procedures in the context of fraud and corruption control

Knowledge requirements

Look for evidence that confirms knowledge and understanding of:

jurisdictional fraud and corruption control requirements

agency fraud and corruption control strategy and agency processes to measure fraud and corruption vulnerability

agency structure and core business activities

fraud and corruption risk factors in the organisation, agency clients, and any history of fraud and corruption in or against the agency

the processes established to identify fraud and corruption vulnerability and agency corporate plans

anti-discrimination and diversity legislation

legislation, policies and procedures relating to fraud and corruption control

The Range Statement provides information about the context in which the unit of competency is carried out. The variables cater for differences between States and Territories and the Commonwealth, and between organisations and workplaces. They allow for different work requirements, work practices and knowledge. The Range Statement also provides a focus for assessment. It relates to the unit as a whole. Text in bold italics in the Performance Criteria is explained here.

Identification of areas may include:

information from internal and external sources

Stakeholders may include:

agency staff and senior management

contractors and consultants

standards-setting organisations

Specialist personnelmay include:

consultants and contractors

internal and external audit personnel

personnel from law enforcement and prosecution agencies

personnel from standards-setting organisations

Fraud/corruption control strategies and activitiesinclude:

fraud/corruption control strategy

process for identifying risks

fraud/corruption vulnerability risk assessment methodology

fraud/corruption control plan

Components of a fraud/corruption control planmay include as a minimum:

overview of agency's attitude to fraud and corruption and the means by which it encourages ethical behaviour

responsibilities in relation to fraud and corruption control and the agency's relationships with other agencies

outlines of how risks are identified and assessed

descriptions of the processes which are vulnerable to fraud and corruption and actions proposed to overcome those vulnerabilities

responsibilities within the agency for actions identified within the plan and an implementation timetable

procedures for the preparation, maintenance and review of the agency's fraud/corruption control plans

agency fraud and corruption awareness and training strategy

agency conduct and disciplinary standards

statement on how the plan aligns with legislative and judicial requirements (such as reporting and confidentiality)

relevant contacts for further information (internal and external)

Relevant legislation and guidelines may include:

jurisdictional legislation covering agency responsibilities in fraud and corruption control

guidelines such as:

Fraud control policy of the Commonwealth

Commonwealth fraud control guidelines

Fraud control: developing an effective strategy (NSW)

those released by standards-setting organisations such as Risk management, AS/NZS 4360:1999 or as revised

Copy and paste from the following performance criteria to create an observation checklist for each task. When you have finished writing your assessment tool every one of these must have been addressed, preferably several times in a variety of contexts. To ensure this occurs download the assessment matrix for the unit; enter each assessment task as a column header and place check marks against each performance criteria that task addresses.

Observation Checklist

Tasks to be observed according to workplace/college/TAFE policy and procedures, relevant legislation and Codes of Practice Yes No Comments/feedback
Processes are established to identify fraud and corruption risks and vulnerability 
Areas are identified for action through the fraud/corruption risk assessment process or some other process for identifying fraud and corruption vulnerability 
Initiatives are developed in consultation with appropriate staff to control identified vulnerabilities 
Areas within the organisation responsible for fraud and corruption minimisation actions are identified 
Consultation with stakeholders is undertaken to develop a shared understanding of responsibilities 
Timeframe for implementation of actions is specified based upon an understanding of the nature of risk and resource ramifications 
Professional development awareness and information programs are initiated in consultation with responsible staff 
Fraud/corruption prevention initiatives are tailored to the organisational culture, core business and client groups 
Advice is sought from internal and external specialist personnel 
Stakeholders are involved in the development of performance indicators 
Performance indicators are developed 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 
Feedback mechanisms are established to ensure that performance data informs improvements to fraud/corruption controlstrategies and activities 
Control plan is documented using concise language and structure tailored to the intended audience/s 
The responsibilities for fraud and corruption control of each area in the organisation are clearly articulated in the plan 
Risks targeted by the risk assessment process are used to identify areas for action 
A comprehensive fraud/corruption control strategy for the organisation is reflected in the plan 
The plan is linked to internal audit to reduce overlap or duplication 
The requirements of any jurisdictional fraud and corruption control legislation and guidelines are addressed in the plan 
Non-confidential components of the fraud/corruption control plan are made accessible to staff, the Minister and clients of the organisation 
Confidential components are documented and stored appropriately 
Review of the plan is conducted in accordance with organisational and jurisdictional needs and requirements 
Processes are established to identify fraud and corruption risks and vulnerability. 
Areas are identified for action through the fraud/corruption risk assessment process or some other process for identifying fraud and corruption vulnerability. 
Initiatives are developed in consultation with appropriate staff to control identified vulnerabilities. 
Areas within the organisation responsible for fraud and corruption minimisation actions are identified. 
Consultation with stakeholders is undertaken to develop a shared understanding of responsibilities. 
Timeframe for implementation of actions is specified based upon an understanding of the nature of risk and resource ramifications. 
Professional development awareness and information programs are initiated in consultation with responsible staff. 
Fraud/corruption prevention initiatives are tailored to the organisational culture, core business and client groups. 
Advice is sought from internal and external specialist personnel. 
Stakeholders are involved in the development of performance indicators. 
Performance indicators are developed 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. 
Feedback mechanisms are established to ensure that performance data informs improvements to fraud/corruption control strategies and activities. 
Control plan is documented using concise language and structure tailored to the intended audience/s. 
The responsibilities for fraud and corruption control of each area in the organisation are clearly articulated in the plan. 
Risks targeted by the risk assessment process are used to identify areas for action. 
A comprehensive fraud/corruption control strategy for the organisation is reflected in the plan. 
The plan is linked to internal audit to reduce overlap or duplication. 
The requirements of any jurisdictional fraud and corruption control legislation and guidelines are addressed in the plan. 
Non-confidential components of the fraud/corruption control plan are made accessible to staff, the Minister and clients of the organisation. 
Confidential components are documented and stored appropriately. 
Review of the plan is conducted in accordance with organisational and jurisdictional needs and requirements. 

Forms

Assessment Cover Sheet

PSPFRAU505B - Develop fraud control plans
Assessment task 1: [title]

Student name:

Student ID:

I declare that the assessment tasks submitted for this unit are my own work.

Student signature:

Result: Competent Not yet competent

Feedback to student

 

 

 

 

 

 

 

 

Assessor name:

Signature:

Date:


Assessment Record Sheet

PSPFRAU505B - Develop fraud control plans

Student name:

Student ID:

Assessment task 1: [title] Result: Competent Not yet competent

(add lines for each task)

Feedback to student:

 

 

 

 

 

 

 

 

Overall assessment result: Competent Not yet competent

Assessor name:

Signature:

Date:

Student signature:

Date: