Publication - Guidance

Counter Fraud Maturity Model

Published: 5 Jun 2015
Directorate:
Local Government and Communities Directorate
Part of:
Public sector
ISBN:
9781785444340

The Counter Fraud Maturity Model provides guidance on how mature your counter fraud controls are.

3 page PDF

64.8 kB

3 page PDF

64.8 kB

Contents
Counter Fraud Maturity Model
Counter Fraud Maturity Model

3 page PDF

64.8 kB

Counter Fraud Maturity Model

Counter Fraud Controls Initial Developing Established Progressive Leading
Ethics Ethical standards are in place and communicated but are not comprehensive. Clear ethical standards are in place including a formal counter fraud policy. Clear ethical standards are in place through a formal counter fraud policy, and codes of conduct. Clear ethical standards are promoted through a formal counter fraud policy, and codes of conduct including the prevention of bribery and corruption. Counter fraud policy is embedded within the overall organisational strategy and business planning.
Policies A fraud response plan is in place. A fraud response plan is in place alongside other policies such as register of interests. A fraud action plan is in place alongside other policies such as register of interests. Fraud is dealt with effectively through implementation of a comprehensive fraud action plan, and other policies such as register of interests. Focus is on continual improvement in updating policies regularly to respond to, and communicate, any changes to governance standards.
Training & Development Guidance in preventing fraud, bribery and corruption is available to staff. Guidance in preventing fraud, bribery and corruption is available to staff. Training is promoted but not supported corporately. Guidance and training in preventing fraud, bribery and corruption is available to staff. All staff and stakeholders are supported in their responsibilities in preventing fraud, bribery and corruption through guidance and training. Knowledge and skills are updated regularly keeping up to date with any changes to professional standards.
Risk Assessment Fraud risk assessments are ad hoc. Fraud risk assessments are undertaken in key areas of the organisation. Fraud risk assessments are undertaken across the organisation. Fraud risk assessments are comprehensive and undertaken across the organisation. Fraud risk assessments are embedded within the overall organisational risk assessment processes.
Monitoring Controls Designing, operating and reviewing internal controls are not integrated. Managers are encouraged to counter fraud designing, operating and reviewing internal controls. Support is available for designing, operating and reviewing internal controls. Managers are provided with specialist support in designing, operating and reviewing internal controls. Using data, and technology, efficiently in current and future systems, to combat fraud and error.
Reporting Arrangements Processes for reporting suspicions of fraud are not clear. A process is in place for reporting suspicions of fraud. Protecting members of staff through a robust process for reporting suspicions of fraud. Members of staff are protected through a robust process for reporting suspicions of fraud, bribery and corruption. Quantitative and qualitative reporting of fraud metrics is in place for the organisation.
Investigation & Response Allegations of fraud are investigated as a priority as resources allow. All allegations of fraud are investigated. All allegations of fraud are investigated by skilled staff. A comprehensive and coordinated approach is applied to all allegations of fraud including professional investigation by skilled staff. High-risk areas are proactively assessed and analysed for potential fraud by professionally trained staff.
Communication Communications to deter fraud are issued occasionally to staff. The commitment to deter fraud is communicated by raising awareness of policies to staff. The commitment to deter fraud is communicated by raising awareness of policies to all staff on a regular basis. The commitment to deter fraud, bribery and corruption is communicated by raising awareness of policies to all staff on a regular basis. Comprehensive communication lines in place to deter fraud, bribery and corruption by raising awareness of policies to all staff and stakeholders.

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