Application
This unit describes the skills required to undertake strategic analysis and detection of corruption or fraudulent activities. It includes hypothesising fraud and corruption situations, initiating projects to test newly identified risk areas, analysing trends in fraud and corruption activities and investigations, recommending courses of action and providing information on recommended actions.
This unit applies to those working in a dedicated investigatory role, or one in which workplace activities require ethical actions, complying with legislation and/or exercising regulatory powers.
The skills and knowledge described in this unit must be applied within the legislative, regulatory and policy environment in which they are carried out. Organisational policies and procedures must be consulted and adhered to.
Those undertaking this unit would work independently, performing complex tasks, in a range of familiar contexts.
No licensing, legislative or certification requirements apply to unit at the time of publication.
Elements and Performance Criteria
ELEMENTS | PERFORMANCE CRITERIA |
Elements describe the essential outcomes | Performance criteria describe the performance needed to demonstrate achievement of the element. Where bold italicised text is used, further information is detailed in the range of conditions section. |
1. Hypothesise fraud and corruption situations | 1.1 Formulate hypotheses and specify guidelines for input into information system design. 1.2 Collect data and information from a variety of sources and methods. 1.3 Use hypothetical fraud and corruption situations to identify new potential risk areas. |
2. Initiate projects to test newly identified risk areas | 2.1 Initiate new projects and define parameters in accordance with fraud/corruption control plan. 2.2 Justify significance and value of the project and ensure consistency with fraud/corruption control plan and strategy. 2.3 Review previous and ongoing activities in the relevant areas for their contributions to the outcomes of the project. 2.4 Design project activities utilising current knowledge, methods and techniques for the identification of risks. |
3. Analyse trends in fraud and corruption activities and investigations | 3.1 Review project and investigation outcomes to identify emerging patterns of behaviour reflected in data. 3.2 Draw conclusions from data and statistical information as well as qualitative sources including information gathered and reports from previous investigations. 3.3 Identify risks and strengths as a result of a project’s analysis of trends inside and outside the organisation. 3.4 Include discussion with colleagues and other experienced organisational staff as an additional source of information on trends. 3.5 Use networks to provide useful contacts and information for investigation. 3.6 Produce performance reports that identify trends in fraud and corruption activities and investigations. |
4. Recommend course/s of action | 4.1 Consider relevant elements during evaluation, prior to recommending course of action. 4.2 Identify investigation targets, and refer suggestions for future areas of investigation to management. 4.3 Recommend changes to organisational controls and initiatives to target potential trouble spots. 4.4 Check reliability of data. 4.5 Make practical recommendations providing management with feasible options, balancing management issues and concerns against public interest and political concerns and operational demands against contributions to strategic plan. |
5. Provide information on recommended actions | 5.1 Provide reports containing suggestions for actions and sufficient supporting information for management to resource future projects. 5.2 Provide advice regarding appropriate controls and initiatives required to address fraud and corruption. 5.3 Prepare and give operational briefings and other presentations, as required. 5.4 Take advantage of ad hoc opportunities to explain operational risks as they arise. 5.5 Give information in terms that clearly explain the nature of possible risk, with possible solutions outlined. |
Evidence of Performance
Evidence required to demonstrate competence must satisfy all of the requirements of the elements and performance criteria. If not otherwise specified the candidate must demonstrate evidence of performance of the following on at least one occasion.
analysing trends in fraud and corruption activities and investigations
hypothesising fraud and corruption situations
using communication and negotiation styles to suit different audiences and purposes
undertaking the timely detection of fraud and corruption and the identification of fraud and corruption trends
using staff and other personnel effectively in the investigation of trends
explaining complex concepts and recommendations relating to risk control
collecting data and information from a variety of sources and methods, including fraud/corruption records, audit records, fraud/corruption risk assessment, past investigations and other organisations
Evidence of Knowledge
Evidence required to demonstrate competence must satisfy all of the requirements of the elements and performance criteria. If not otherwise specified the depth of knowledge demonstrated must be appropriate to the job context of the candidate.
agency structure and core business activities
legislation, policies and procedures relating to anticipation and detection of fraud and corruption activities, including privacy and confidentiality requirements
agency procedures relating to public interest disclosures, protected disclosures or whistleblowing legislation
fraud and corruption and how they relate to the specific functions and activities of the organisation, together with an understanding of ethical standards required by the organisation of its staff, contractors and suppliers
Assessment Conditions
This unit contains no specific industry-mandated assessment conditions. Guidance on suggested and recommended conditions and methods can be found in the Implementation Guide.
Assessors must satisfy the NVR/AQTF mandatory competency requirements for assessors.
Foundation Skills
Foundation skills are embedded within the elements and performance criteria of this unit.
Competency Field
Fraud control