What is the resilience of an entity in preventing, deterring, and detecting fraud and corruption?
Tempe, February 27, 2017
Technical Staff
As we stated in Part 1(A): Fraud and Corruption Prevention - Government Entities, there is not a cut-and-dry measurement for fraud and corruption risks. These risks should be addressed at the following levels: internally and externally.
The following questions and their respective answers would constitute a foundation for identifying and assessing the fraud and corruption risks attributed to the external environment of a government entity. The process should include the following factors:
- Constituents and customers
- Suppliers and creditors
- Public expectations of services
- State audit
- Local laws, rules, and regulations
- Society social norms, values, and culture
- Prevailing corruption or perceived corruption in the community / country
Constituents and Customers
- Does the government entity have a documented current system to receive, process, and respond timely and appropriately to constituents and customers' suspected corruption complaints?
- Does the government entity interact with its constituents and customers via social media platforms? If yes, does the government entity monitor its constituents and customers' perception of its integrity and ethical practices?
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