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[null,"Fraud and corruption control self-assessment tool for public sector entities"]
[]
[null,"Since 2012, the Queensland Audit Office has conducted two fraud-related performance audits:"]
[]
[]
[null,"* Report 9 : 2012-13 Fraud risk management"]
[null,"* Report 19: 2014-15 Fraud Management in Local Government"]
[null,"In both audits we found that having only policies, plans and processes in place is not sufficient for public sector entities to combat fraud and avoid its high cost. An effective fraud risk management framework also includes an active strategy and effective controls to prevent, detect and respond to occurrences of fraud."]
[null,"We developed this fraud and corruption control self-assessment tool to help public sector entities identify the areas where they need to improve their fraud controls. The tool is based on our audit observations and the Australian Standard 8001 – 2008 Fraud and Corruption Control. "]
[]
[null,"The self-assessment should be used at an organisation level. You will maximise its value if your assessment is evidence-based. This means you will need to get input from staff in your business areas."]
[]
[null,"For each question, use the slide bar to select 'Yes', 'No' or 'Partially'.  If you have a high degree of confidence that the answer to a question is 'Yes' for all business areas, select 'Yes', otherwise select 'Partially' if it is true for only some business areas or 'No' if is not true for any business area."]
[]
[null,"After entering information into the ‘Prevention’ and ‘Detection and Response’ areas, the tool displays the overall results it in a dashboard. This dashboard highlights areas of strengths and weaknesses in the worksheet. The user can then use the 'Priority Areas' worksheet to focus analysis on areas that require improvement."]
[]
[null,"Instructions for use:"]
[null,"1. Complete the self-assessment in the 'Prevention' and 'Detection and Response' worksheets by using the slide bar to select \"No\", \"Partially\" or \"Yes\" to each criteria. Use the 'Comments' column to explain your self-assessment selection."]
[null,"2. Click on the Dashboard tab to view the results of the self-assessment against each fraud and corruption control attribute. "]
[null,"3. Click on the ‘Priority areas’ worksheet to filter results by 'Attribute Performance' (how the entity scored overall against each attribute) and 'Criteria Performance' (how the entity scored itself against each criteria within each attribute). Results can also be filtered by fraud and corruption control attributes."]
[]
[null,"Other useful resources:"]
[]
[null,"Australian Standard 8001 – 2008 Fraud and Corruption Control"]
[null,"Fraud Control Improvement Toolkit (2015), Audit Office of New South Wales"]
[null,"Fraud Control in Australian Government Entities (2011), Australian National Audit Office"]

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[]
[null,"Fraud and corruption control self-assessment for public sector entities"]
[]
["Better practice attributes","Assessment criteria","Self-assessment",null,"Result","Comments"]
["Fraud/corruption prevention"]
["1. Fraud/corruption control strategy\n\nThe fraud control strategy is holistic and establishes your entity's policy as well as a plan that sets clear actions and targets.\n \n","Your entity has an approved policy to help employees understand what fraud is, your entity's attitude to fraud, and what staff should do if they suspect fraud is being perpetrated.",null,1,{"$f":"IF(D6=0,\"No\",IF(D6=1,\"Partially\",IF(D6=2,\"Yes\")))","v":"Partially"}]
[null,"Your entity has completed a preliminary assessment of fraud and corruption risks to help design a fraud and corruption control plan around its business functions and services.",null,1,{"$f":"IF(D7=0,\"No\",IF(D7=1,\"Partially\",IF(D7=2,\"Yes\")))","v":"Partially"}]
[null,"Your entity has a fraud and corruption control plan. This plan: \n- is tailored to your entity's business requirements and services based on management's understanding of specific risk exposures within its operations\n- documents your entity's approach to managing fraud and corruption exposure at both strategic and operational levels\n- details how your entity will implement and monitor fraud and corruption prevention, detection and responsive initiatives, and the officers responsible for implementing those initiatives\n- considers any existing fraud and corruption risk policies and procedures.\n- is approved by your entity's senior executive.",null,1,{"$f":"IF(D8=0,\"No\",IF(D8=1,\"Partially\",IF(D8=2,\"Yes\")))","v":"Partially"}]
[null,"Your entity has established a program to monitor the implementation of the fraud and corruption control plan. It outlines the objectives to be achieved, key milestones and resources. This includes assigning actions to officers to monitor the fraud and corruption control plan's implementation.",null,1,{"$f":"IF(D9=0,\"No\", IF(D9=1,\"Partially\",IF(D9=2,\"Yes\")))","v":"Partially"}]
[null,"Your entity acknowledges the fraud and corruption control plan as a living document and reviews and updates it at least once every two years to meet the rapidly changing business environment.",null,1,"Partially"]
["2. Senior management commitment \n\nSenior management is committed to establishing fraud control expectations and to sustain momentum for planned activities.\n\n","Your senior management demonstrates clear commitment to anti-fraud/corruption and the importance of managing fraud risk. ",null,1,"Partially"]
[null,"Your entity has assigned accountability to a senior officer for fraud and corruption control.",null,1,"Partially"]
[null,"Your entity has a committee responsible for ensuring that fraud and corruption control outcomes are delivered and that resources for fraud risk management are coordinated effectively.\n",null,1,"Partially"]
[null,"Management provides adequate resources to implement the planned fraud/corruption control initiatives outlined in the fraud and corruption control plan.",null,1,"Partially"]
["3. Ethical framework \n\nAn ethical framework incorporating the code of conduct and ethics and integrity documentation is central to establishing a culture that resists fraud.\n\n","Your entity has developed and delivered a code of conduct and ethics awareness and education program.",null,1,"Partially"]
[null,"Your entity has communicated its Code of Conduct to all staff and external stakeholders and made it accessible via its intranet/website.",null,1,"Partially"]
[null,"Code of conduct training is mandatory for all staff upon commencement of their employment.",null,1,"Partially"]
[null,"Your entity delivers ongoing ethics training to all staff (training held at least every two years)",null,1,"Partially"]
[null,"There are visible and overt examples of senior management's commitment to an ethical culture.",null,1,"Partially"]
[null,"Senior management regularly assesses your entity's ethical culture (e.g. staff surveys).",null,1,"Partially"]
[null,"Your entity includes ethical considerations in all staff performance reviews.",null,1,"Partially"]
["4. Fraud and corruption awareness, education and training \n\nAwareness initiatives contribute to staff and third party alertness to fraud/corruption and their ability to identify and report it.\n\n","Your entity has a clear definition of fraud and corruption and has:\n-  documented the definition in the fraud and corruption control plan\n-  clearly communicated the definition to all staff\n-  made it accessible for all staff and third-parties. ",null,1,"Partially"]
[null,"Your entity regularly communicates its commitment to combat fraud and corruption to all staff (e.g. through staff bulletins; emails on fraud awareness; staff notice board; brochures; screensavers; discussion in team meetings). ",null,1,"Partially"]
[null,"Your entity's induction training program includes a session on fraud/corruption awareness and code of conduct.",null,1,"Partially"]
[null,"Management ensures staff are aware of the types of behaviour that constitutes fraud and corruption i.e. fraud red flags.",null,1,"Partially"]
[null,"Staff understand how to report suspicions of fraud/corruption and are encouraged to do so (if required).",null,1,"Partially"]
[null,"Management provide regular fraud/corruption risk awareness training to all staff members appropriate to their level of responsibility and risk exposure. This includes staff with responsibilities for dealing with third parties.",null,1,"Partially"]
[null,"Your entity keeps a staff training register and monitors it to ensure all staff complete fraud and corruption training on an ongoing basis.",null,1,"Partially"]
[null,"Your entity communicates its commitment to combat fraud and corruption to external stakeholders through various means. For example: on your entity's website, in the annual report, declarations in general terms and conditions of business dealings and declarations in 'requests for tender' or similar invitations.",null,1,"Partially"]
["5. Fraud and corruption risk assessment \n\nFraud/corruption risk assessments identify weaknesses in controls and enable your entity to focus detection resources to high risk areas.\n\n","Senior management identifies emerging risks and threats by conducting a fraud/corruption risk assessment at least every two years. Your entity undertakes more regular reviews for areas of greater risk.",null,1,"Partially"]
[null,"Management documents identified risks, risk ratings and treatments in fraud/corruption risk registers as part of your entity's risk management framework. Management regularly monitors and reviews the risks and escalates them where necessary.",null,1,"Partially"]
[null,"Management use results of fraud/corruption risk assessments to improve internal controls.",null,1,"Partially"]
[null,"Management prioritise areas with emerging risks and threats, as identified through fraud risk assessments, to develop fraud/corruption prevention and detection methods (e.g. targeted data analytics).",null,1,"Partially"]
["6. Internal control \n\nInternal controls specifically address the identified fraud and corruption risks and management conducts regular reviews to ensure controls are effective.\n\n","Management has documented internal control policy and procedures, updates them regularly and clearly communicates them to all staff.  ",null,1,{"$f":"IF(D34=0,\"No\", IF(D34=1,\"Partially\",IF(D34=2,\"Yes\")))","v":"Partially"}]
[null,"Management has matched internal controls to specific risks for business operations.",null,1,"Partially"]
[null,"Management regularly reviews the effectiveness of internal controls.  ",null,1,"Partially"]
[null,"Management has implemented mitigating controls where segregation of duties are not possible to apply.",null,1,"Partially"]
[null,"Management reassesses the adequacy of internal controls and improves them where necessary when fraudulent or corrupt activity has been detected. ",null,1,"Partially"]
[null,"Management has assessed the adequacy of the internal control environment where there has been rapid organisational changes or new functions created.",null,1,"Partially"]
[null,"Your entity has a conflict of interest policy which requires employees to complete a conflict of interest declaration if:\n• they have a delegated power \n• they have a duty/function in which private interests can affect their public duties\n• there is the perception of conflict. \n\nThe policy also requires contractors or consultants engaged in a role where there is the potential for a conflict of interest to arise (such as selection of major tenders) to declare their conflict of direct or indirect interest. \n",null,1,"Partially"]
["7. Line manager responsibility \n\nLine managers set the tone within their teams and communicate to staff the importance of fraud/corruption prevention, detection and response.\n\n","Line managers are aware of their accountabilities for the prevention and detection of fraud and corruption and for adhering to internal controls. ",null,1,"Partially"]
[null,"Line managers receive appropriate fraud and corruption control training.",null,1,"Partially"]
[null,"Your entity achieves management awareness of line managers' responsibilities for controlling fraud and corruption by: incorporating fraud and corruption control in the performance management system, specifying responsibilities in relation to fraud and corruption control in position descriptions, and allocating any losses from fraud and corruption against the cost centre in which the loss occurred.",null,1,"Partially"]
[null,"Line managers hold regular discussions with staff about ethical dilemmas that include fraud case studies.",null,1,"Partially"]
["8. Responsibility structures \n\nThere is clarity in the roles performed by staff responsible for fraud and corruption management and these staff are accountable for implementation of the fraud and corruption control plan.\n\n","Your entity sets clear accountabilities to implement all aspects of the fraud and corruption control plan across your entity's operations and has documented roles and accountabilities within the fraud and corruption control plan i.e.\n- Chief Executive Officer/Director-General etc.\n- Executive management\n- Board\n- Fraud control officer\n- Risk management officer\n- all employees\n- contractors\n- Internal audit\n- External audit",null,1,"Partially"]
[null,"Your fraud control officer has the appropriate skills and experience to effectively implement, monitor and review the fraud and corruption control plan.",null,1,"Partially"]
[null,"The fraud control officer monitors the performance of staff responsible for implementing various activities within the fraud and corruption control plan.",null,1,"Partially"]
[null,"Your entity provides adequate training to staff who are responsible for fraud and corruption prevention, detection and response.",null,1,"Partially"]
["9. Internal audit \n\nInternal audit tests the effectiveness of fraud controls and ensures exposures to fraud are limited. \n\n","Your entity appropriately resources its internal audit function and ensures it has access to executive management and the audit committee.",null,1,"Partially"]
[null,"Internal audit has the knowledge to identify indicators of potential fraud and plays a role in the prevention and detection of fraud/corruption by assessing adherence to internal control systems and compliance with the fraud and corruption control plan.",null,1,"Partially"]
[null,"Internal audit conducts audits of the fraud risks registers and use audit findings to inform and improve the fraud control strategy.",null,1,"Partially"]
[null,"Internal audit uses data analytics and/or continuous control monitoring to assist management with fraud/corruption detection.",null,1,"Partially",null,"Do we need a section on External audit??"]
["10. Employment screening \n\nYour entity limits the potential for fraud/corruption by employees by ensuring that prospective staff meet your entity's ethical profile.\n\n","Your entity conducts criminal history and disciplinary checks on prospective employees.",null,1,"Partially"]
[null,"Your entity conducts reference and qualifications checks on prospective employees.",null,1,"Partially",null,"Do we need to be more explicit here? i.e. state, national, international CHCs?"]
[null,"Your entity conducts criminal history checks on employees upon promotion to a senior position or a position that involves a higher risk of fraud or corruption.",null,1,"Partially"]
["11. Third party due diligence \n\nYour entity conducts due diligence to protect itself from external parties that could potentially damage its reputation.\n\n","Your entity conducts due diligence checks on potential third parties and suppliers including reference and finance checks.",null,1,"Partially"]
[null,"Your entity periodically confirms the bona fides of continuing suppliers and considers its ongoing relationship with a supplier if its enquiries indicate a heightened risk of fraud or corruption in continuing to deal with that supplier.",null,1,"Partially"]
[null,"Your entity alerts third parties and external service providers of its code of conduct and any other fraud/corruption related guidance materials. ",null,1,"Partially"]
[null,"Third parties complete a conflict of interest declaration during tender applications (i.e. relationships they have with current entity employees, or if any of their directors have been former employees of your entity).",null,1,"Partially"]

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[]
[null,"Fraud and corruption control self-assessment for public sector entities"]
[]
["Fraud and corruption control attribute","Assessment criteria","Self-assessment",null,"Result","Comments"]
["Fraud/corruption detection"]
["12. Fraud/corruption detection program \n\nThe entity uses data and intelligence as strategic tools to efficiently and effectively detect fraud.\n\n","Your entity utilises a range of proactive detection techniques.",null,1,{"$f":"IF(D6=0,\"No\",IF(D6=1,\"Partially\",IF(D6=2,\"Yes\")))","v":"Partially"}]
[null,"Your entity prioritises its detection program by identifying services and business functions susceptible to fraud/corruption based on fraud risk assessments.",null,1,{"$f":"IF(D7=0,\"No\",IF(D7=1,\"Partially\",IF(D7=2,\"Yes\")))","v":"Partially"}]
[null,"Your entity uses strategic and proactive data analysis techniques to enable wide coverage analysis across high risk areas. ",null,1,{"$f":"IF(D8=0,\"No\",IF(D8=1,\"Partially\",IF(D8=2,\"Yes\")))","v":"Partially"}]
[null,"Your entity conducts detailed data analytics in areas it has identified as most susceptible to fraud/corruption and includes identifying:\n- suspicious activities or anomalous transactions\n- opportunities for efficiency improvements\n- overpayment and cost recovery opportunities\n- risks of particular vendors\n- targetted testing of operational hot spots (business units or personnel)",null,1,"Partially"]
[null,"Your entity uses the results of data analytics to inform ongoing development of fraud/corruption control programs.",null,1,"Partially"]
[null,"Your entity uses the results of environmental scanning (e.g. fraud surveys of the public sector, fraud cases in other jurisdictions) and sources of intelligence to inform its fraud/corruption detection program.",null,1,{"$f":"IF(D11=0,\"No\",IF(D11=1,\"Partially\",IF(D11=2,\"Yes\")))","v":"Partially"}]
["Fraud/corruption response"]
["13. Fraud/corruption reporting system \n\nFormal and well promoted internal and external reporting mechanisms enable and encourage staff and external parties to report suspected fraud and corruption.\n\n","Management promotes various reporting channels to staff in the event they suspect incidents of fraud or corruption (i.e. face to face, online, complaints management process, in written form, via telephone, anonymous).",null,1,{"$f":"IF(D13=0,\"No\", IF(D13=1,\"Partially\",IF(D13=2,\"Yes\")))","v":"Partially"}]
[null,"Your entity has a clear process documented on their web-site to inform external stakeholders how to report suspected incidents of fraud and corruption.",null,1,{"$f":"IF(D14=0,\"No\", IF(D14=1,\"Partially\",IF(D14=2,\"Yes\")))","v":"Partially"}]
[null,"Your entity has implemented a public interest disclosure policy and has communicated this to all staff.",null,1,{"$f":"IF(D15=0,\"No\", IF(D15=1,\"Partially\",IF(D15=2,\"Yes\")))","v":"Partially"}]
[null,"Members of the public are able to anonymously contact your entity to report suspected fraud/corruption against your entity.",null,1,"Partially"]
[null,"Your entity has developed and communicated policy and procedures for internal reporting of alleged fraud or corruption which includes:\n* systems for internal reporting of all detected incidents\n* protocols for reporting the matters to the appropriate law enforcement agency and other government bodies, such as the Queensland Audit Office.",null,1,"Partially"]
[null,"Your entity maintains a system to record and manage information gathered about fraud and corruption allegations.",null,1,"Partially"]
[null,"Your entity undertakes regular analysis of reported incidents and reports significant issues and trends to an appropriate body of review (i.e. audit and risk committee, Ethics committee, Board).",null,1,"Partially"]
["14. Recovery\n\nThe entity attempts to recover funds where there is clear evidence of fraud or corruption and where the likely benefits will exceed the funds and resources invested in the recovery action.\n\n","Your entity has a policy requiring when and how recovery action should be undertaken. ",null,1,"Partially"]
["15. Investigations \n\nYour entity conducts professional and prompt investigations to all reported fraudulent/corrupt matters with regard to potential future legal proceedings and evidentiary requirements.\n\n","Your entity has implemented a program to capture, report, analyse, investigate and escalate (where required) all allegations of fraud and corruption."," ",1,"Partially"]
[null,"Appropriately skilled and experienced officers, independent of the business unit where the alleged fraud/corruption occurred, undertake investigations when necessary.",null,1,"Partially"]
[null,"There is a clear internal procedure for how investigations are to be conducted.",null,1,"Partially"]
[null,"Investigating officers prepare reports on the findings of fraud/corruption investigations and provide them to executive management for review.",null,1,"Partially"]
[null,"Your entity implements lessons learned from investigation outcomes.",null,1,"Partially"]
["16. Insurance \n\nYour entity has a level of fraud cover commensurate with its fraud risk profile.\n\n","Your entity has an insurance policy to cover against fraud losses. ",null,1,"Partially"]
[null,"Your entity conducts an annual review of its insurance coverage.",null,1,"Partially"]

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[]
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[null,"Entity name:"]
[null,"Completed by:"]
[null,"Assessment date:"]
[]
[]
[null,"Fraud and corruption control - self-assessment results"]
[]
[null,"Prevention","Fraud Control Strategy",{"$f":"SUM(Prevention!D6:D10)","v":5},10,{"$f":"D17/E17","v":0.5},{"$f":"IF(F17<=0.49,\"Red\",IF(AND(F17>=0.5,F17<=0.99),\"Amber\",IF(F17=1,\"Green\")))","v":"Amber"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Green",{"$f":"COUNTIF($G$17:$G$32,\"GREEN\")","v":0},{"$f":"AQ17/$AQ$20","v":0}]
[null,null,"Senior Management Commitment",{"$f":"SUM(Prevention!D11:D14)","v":4},8,{"$f":"D18/E18","v":0.5},{"$f":"IF(F18<=0.49,\"Red\",IF(AND(F18>=0.5,F18<=0.99),\"Amber\",IF(F18=1,\"Green\")))","v":"Amber"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Amber",{"$f":"COUNTIF($G$17:$G$32,\"AMBER\")","v":16},{"$f":"AQ18/$AQ$20","v":1}]
[null,null,"Ethical Framework",{"$f":"SUM(Prevention!D15:D21)","v":7},14,0.5,"Amber",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Red",{"$f":"COUNTIF($G$17:$G$32,\"RED\")","v":0},{"$f":"AQ19/$AQ$20","v":0}]
[null,null,"Fraud awareness",{"$f":"SUM(Prevention!D22:D29)","v":8},16,0.5,"Amber",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AQ17:AQ19)","v":16},{"$f":"AQ20/$AQ$20","v":1}]
[null,null,"Fraud risk assessment",{"$f":"SUM(Prevention!D30:D33)","v":4},8,0.5,"Amber"]
[null,null,"Internal controls",{"$f":"SUM(Prevention!D34:D40)","v":7},14,0.5,"Amber"]
[null,null,"Line manager responsibility",{"$f":"SUM(Prevention!D41:D44)","v":4},8,0.5,"Amber"]
[null,null,"Responsibility structures",{"$f":"SUM(Prevention!D45:D48)","v":4},8,0.5,"Amber"]
[null,null,"Internal audit",{"$f":"SUM(Prevention!D49:D52)","v":4},8,0.5,"Amber"]
[null,null,"Employment screening",{"$f":"SUM(Prevention!$D$53:$D$55)","v":3},6,0.5,"Amber"]
[null,null,"Third party due dilligence",{"$f":"SUM(Prevention!D56:D59)","v":4},8,0.5,"Amber"]
[null,"Detection","Fraud detection program",{"$f":"SUM('Detection and Response'!D6:D11)","v":6},12,0.5,"Amber"]
[null,null,"Fraud reporting system",{"$f":"SUM('Detection and Response'!D13:D19)","v":7},14,0.5,"Amber"]
[null,"Response","Recovery",{"$f":"'Detection and Response'!D20","v":1},2,0.5,"Amber"]
[null,null,"Investigations",{"$f":"SUM('Detection and Response'!D21:D25)","v":5},10,0.5,"Amber"]
[null,null,"Insurance",{"$f":"SUM('Detection and Response'!D26:D27)","v":2},4,0.5,"Amber"]
[]
[]
[null,"Legend:"]
[null,2,"All control assessment critria satisfied"]
[null,0.7,"Greater than 50% of assessment criteria satisfied"]
[null,0.2,"Less than 50% of assessment criteria satisfied"]

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["Area","Fraud control attribute","Better practice statement","Assessment criteria","Your entity's performance against the assessment criteria"]
["Detection","Fraud detection program","The entity uses data and intelligence as strategic tools to efficiently and effectively detect fraud.","Your entity conducts detailed data analytics in areas it has identified as most susceptible to fraud/corruption and includes identifying:\n- suspicious activities or anomalous transactions\n- opportunities for efficiency improvements\n- overpayment and cost recovery opportunities\n- risks of particular vendors\n- targetted testing of operational hot spots (business units or personnel)","Partially"]
[null,null,null,"Your entity prioritises its detection program by identifying services and business functions susceptible to fraud/corruption based on fraud risk assessments.","Partially"]
[null,null,null,"Your entity uses strategic and proactive data analysis techniques to enable wide coverage analysis across high risk areas. ","Partially"]
[null,null,null,"Your entity uses the results of data analytics to inform ongoing development of fraud/corruption control programs.","Partially"]
[null,null,null,"Your entity utilises a range of proactive detection techniques.","Partially"]
[null,null,null,"Your entity uses the results of environmental scanning (e.g. fraud surveys of the public sector, fraud cases in other jurisdictions) and sources of intelligence to inform its fraud/corruption detection program.","Partially"]
[null,"Fraud reporting system","Formal and well promoted internal and external reporting mechanisms enable and encourage staff and external parties to report suspected fraud and corruption.","Management promotes various reporting channels to staff in the event they suspect incidents of fraud or corruption (i.e. face to face, online, complaints management process, in written form, via telephone, anonymous).","Partially"]
[null,null,null,"Members of the public are able to anonymously contact your entity to report suspected fraud/corruption against your entity.","Partially"]
[null,null,null,"Your entity has a clear process documented on their web-site to inform external stakeholders how to report suspected incidents of fraud and corruption.","Partially"]
[null,null,null,"Your entity has developed and communicated policy and procedures for internal reporting of alleged fraud or corruption which includes:\n* systems for internal reporting of all detected incidents\n* protocols for reporting the matters to the appropriate law enforcement agency and other government bodies, such as the Queensland Audit Office.","Partially"]
[null,null,null,"Your entity has implemented a public interest disclosure policy and has communicated this to all staff.","Partially"]
[null,null,null,"Your entity maintains a system to record and manage information gathered about fraud and corruption allegations.","Partially"]
[null,null,null,"Your entity undertakes regular analysis of reported incidents and reports significant issues and trends to an appropriate body of review (i.e. audit and risk committee, Ethics committee, Board).","Partially"]
["Prevention","Employment screening","The entity limits the potential for fraud/corruption by employees by ensuring that prospective staff meet the entity's ethical profile.\n\n","Your entity conducts criminal history and disciplinary checks on prospective employees.","Partially"]
[null,null,null,"Your entity conducts reference and qualifications checks on prospective employees.","Partially"]
[null,null,null,"Your entity conducts criminal history checks on employees upon promotion to a senior position or a position that involves a higher risk of fraud or corruption.","Partially"]
[null,"Ethical Framework","An ethical framework incorporating the code of conduct and ethics and integrity documentation is central to establishing a culture that resists fraud.\n\n","Your entity delivers ongoing ethics training to all staff (training held at least every two years)","Partially"]
[null,null,null,"Your entity has communicated its Code of Conduct to all staff and external stakeholders and made it accessible via its intranet/website.","Partially"]
[null,null,null,"Your entity has developed and delivered a code of conduct and ethics awareness and education program.","Partially"]
[null,null,null,"Your entity includes ethical considerations in all staff performance reviews.","Partially"]
[null,null,null,"There are visible and overt examples of senior management's commitment to an ethical culture.","Partially"]
[null,null,null,"Senior management regularly assesses your entity's ethical culture (e.g. staff surveys).","Partially"]
[null,null,null,"Code of conduct training is mandatory for all staff upon commencement of their employment.","Partially"]
[null,"Fraud awareness","Awareness initiatives contribute to staff and third party alertness to fraud/corruption and their ability to identify and report it.\n\n","Management ensures staff are aware of the types of behaviour that constitutes fraud and corruption i.e. fraud red flags.","Partially"]
[null,null,null,"Staff understand how to report suspicions of fraud/corruption and are encouraged to do so (if required).","Partially"]
[null,null,null,"Your entity has a clear definition of fraud and corruption and has:\n-  documented the definition in the fraud and corruption control plan\n-  clearly communicated the definition to all staff\n-  made it accessible for all staff and third-parties. ","Partially"]
[null,null,null,"Your entity keeps a staff training register and monitors it to ensure all staff complete fraud and corruption training on an ongoing basis.","Partially"]
[null,null,null,"Your entity's induction training program includes a session on fraud/corruption awareness and code of conduct.","Partially"]
[null,null,null,"Your entity regularly communicates its commitment to combat fraud and corruption to all staff (e.g. through staff bulletins; emails on fraud awareness; staff notice board; brochures; screensavers; discussion in team meetings). ","Partially"]
[null,null,null,"Management provide regular fraud/corruption risk awareness training to all staff members appropriate to their level of responsibility and risk exposure. This includes staff with responsibilities for dealing with third parties.","Partially"]
[null,null,null,"Your entity communicates its commitment to combat fraud and corruption to external stakeholders through various means. For example: on your entity's website, in the annual report, declarations in general terms and conditions of business dealings and declarations in 'requests for tender' or similar invitations.","Partially"]
[null,"Fraud Control Strategy","The fraud control strategy is holistic and establishes the entity's policy as well as a plan that sets clear actions and targets.\n \n","Your entity acknowledges the fraud and corruption control plan as a living document and reviews and updates it at least once every two years to meet the rapidly changing business environment.","Partially"]
[null,null,null,"Your entity has completed a preliminary assessment of fraud and corruption risks to help design a fraud and corruption control plan around its business functions and services.","Partially"]
[null,null,null,"Your entity has an approved policy to help employees understand what fraud is, your entity's attitude to fraud, and what staff should do if they suspect fraud is being perpetrated.","Partially"]
[null,null,null,"Your entity has a fraud and corruption control plan. This plan: \n- is tailored to your entity's business requirements and services based on management's understanding of specific risk exposures within its operations\n- documents your entity's approach to managing fraud and corruption exposure at both strategic and operational levels\n- details how your entity will implement and monitor fraud and corruption prevention, detection and responsive initiatives, and the officers responsible for implementing those initiatives\n- considers any existing fraud and corruption risk policies and procedures.\n- is approved by your entity's senior executive.","Partially"]
[null,null,null,"Your entity has established a program to monitor the implementation of the fraud and corruption control plan. It outlines the objectives to be achieved, key milestones and resources. This includes assigning actions to officers to monitor the fraud and corruption control plan's implementation.","Partially"]
[null,"Fraud risk assessment","Fraud/corruption risk assessments identify weaknesses in controls and enable the entity to focus detection resources to high risk areas.\n\n","Management use results of fraud/corruption risk assessments to improve internal controls.","Partially"]
[null,null,null,"Senior management identifies emerging risks and threats by conducting a fraud/corruption risk assessment at least every two years. Your entity undertakes more regular reviews for areas of greater risk.","Partially"]
[null,null,null,"Management prioritise areas with emerging risks and threats, as identified through fraud risk assessments, to develop fraud/corruption prevention and detection methods (e.g. targeted data analytics).","Partially"]
[null,null,null,"Management documents identified risks, risk ratings and treatments in fraud/corruption risk registers as part of your entity's risk management framework. Management regularly monitors and reviews the risks and escalates them where necessary.","Partially"]
[null,"Internal audit","Internal audit tests the effectiveness of fraud controls and ensuares exposures to fraud are limited. \n\n","Internal audit has the knowledge to identify indicators of potential fraud and plays a role in the prevention and detection of fraud/corruption by assessing adherence to internal control systems and compliance with the fraud and corruption control plan.","Partially"]
[null,null,null,"Internal audit uses data analytics and/or continuous control monitoring to assist management with fraud/corruption detection.","Partially"]
[null,null,null,"Your entity appropriately resources its internal audit function and ensures it has access to executive management and the audit committee.","Partially"]
[null,null,null,"Internal audit conducts audits of the fraud risks registers and use audit findings to inform and improve the fraud control strategy.","Partially"]
[null,"Internal controls","Internal controls specifically address the identified fraud/corruption risk and management conduct regular reviews, particularly in times of rapid organisational change.\n\n","Management has documented internal control policy and procedures, updates them regularly and clearly communicates them to all staff.  ","Partially"]
[null,null,null,"Management has implemented mitigating controls where segregation of duties are not possible to apply.","Partially"]
[null,null,null,"Management has matched internal controls to specific risks for business operations.","Partially"]
[null,null,null,"Management regularly reviews the effectiveness of internal controls.  ","Partially"]
[null,null,null,"Management reassesses the adequacy of internal controls and improves them where necessary when fraudulent or corrupt activity has been detected. ","Partially"]
[null,null,null,"Management has assessed the adequacy of the internal control environment where there has been rapid organisational changes or new functions created.","Partially"]
[null,null,null,"Your entity has a conflict of interest policy which requires employees to complete a conflict of interest declaration if:\n• they have a delegated power \n• they have a duty/function in which private interests can affect their public duties\n• there is the perception of conflict. \n\nThe policy also requires contractors or consultants engaged in a role where there is the potential for a conflict of interest to arise (such as selection of major tenders) to declare their conflict of direct or indirect interest. \n","Partially"]
[null,"Line manager responsibility","Line managers set the tone within their teams and communicate to staff the importance of fraud/corruption prevention, detection and response.\n\n","Line managers hold regular discussions with staff about ethical dilemmas that include fraud case studies.","Partially"]
[null,null,null,"Line managers receive appropriate fraud and corruption control training.","Partially"]
[null,null,null,"Line managers are aware of their accountabilities for the prevention and detection of fraud and corruption and for adhering to internal controls. ","Partially"]
[null,null,null,"Your entity achieves management awareness of line managers' responsibilities for controlling fraud and corruption by: incorporating fraud and corruption control in the performance management system, specifying responsibilities in relation to fraud and corruption control in position descriptions, and allocating any losses from fraud and corruption against the cost centre in which the loss occurred.","Partially"]
[null,"Responsibility structures","There is clarity in the roles performed by staff responsible for fraud and corruption management and these staff are accountable for implementation of the fraud and corruption control plan.\n\n","Your entity provides adequate training to staff who are responsible for fraud and corruption prevention, detection and response.","Partially"]
[null,null,null,"Your entity sets clear accountabilities to implement all aspects of the fraud and corruption control plan across your entity's operations and has documented roles and accountabilities within the fraud and corruption control plan i.e.\n- Chief Executive Officer/Director-General etc.\n- Executive management\n- Board\n- Fraud control officer\n- Risk management officer\n- all employees\n- contractors\n- Internal audit\n- External audit","Partially"]
[null,null,null,"The fraud control officer monitors the performance of staff responsible for implementing various activities within the fraud and corruption control plan.","Partially"]
[null,null,null,"Your fraud control officer has the appropriate skills and experience to effectively implement, monitor and review the fraud and corruption control plan.","Partially"]
[null,"Senior Management Commitment","Senior management is committed to establishing fraud control expectations and to sustain momentum for planned activities.\n\n","Your entity has a committee responsible for ensuring that fraud and corruption control outcomes are delivered and that resources for fraud risk management are coordinated effectively.\n","Partially"]
[null,null,null,"Management provides adequate resources to implement the planned fraud/corruption control initiatives outlined in the fraud and corruption control plan.","Partially"]
[null,null,null,"Your senior management demonstrates clear commitment to anti-fraud/corruption and the importance of managing fraud risk. ","Partially"]
[null,null,null,"Your entity has assigned accountability to a senior officer for fraud and corruption control.","Partially"]
[null,"Third party due dilligence","The entity conducts due diligence to protect itself from external parties that could potentially damage its reputation.\n\n","Third parties complete a conflict of interest declaration during tender applications (i.e. relationships they have with current entity employees, or if any of their directors have been former employees of your entity).","Partially"]
[null,null,null,"Your entity alerts third parties and external service providers of its code of conduct and any other fraud/corruption related guidance materials. ","Partially"]
[null,null,null,"Your entity conducts due diligence checks on potential third parties and suppliers including reference and finance checks.","Partially"]
[null,null,null,"Your entity periodically confirms the bona fides of continuing suppliers and considers its ongoing relationship with a supplier if its enquiries indicate a heightened risk of fraud or corruption in continuing to deal with that supplier.","Partially"]
["Response","Insurance","The entity has a level of fraud cover commensurate with its fraud risk profile.","Your entity conducts an annual review of its insurance coverage.","Partially"]
[null,null,null,"Your entity has an insurance policy to cover against fraud losses. ","Partially"]
[null,"Investigations","The entity conducts professional and prompt investigations to all reported fraudulent/corrupt matters with regard to potential future legal proceedings and evidentiary requirements.","Appropriately skilled and experienced officers, independent of the business unit where the alleged fraud/corruption occurred, undertake investigations when necessary.","Partially"]
[null,null,null,"Investigating officers prepare reports on the findings of fraud/corruption investigations and provide them to executive management for review.","Partially"]
[null,null,null,"There is a clear internal procedure for how investigations are to be conducted.","Partially"]
[null,null,null,"Your entity has implemented a program to capture, report, analyse, investigate and escalate (where required) all allegations of fraud and corruption.","Partially"]
[null,null,null,"Your entity implements lessons learned from investigation outcomes.","Partially"]
[null,"Recovery","The entity attempts to recover funds where there is clear evidence of fraud or corruption and where the likely benefits will exceed the funds and resources invested in the recovery action.","Your entity has a policy requiring when and how recovery action should be undertaken. ","Partially"]
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["Area","Fraud control attribute","Better practice statement","Assessment criteria","Result","Your entity's performance against the assessment criteria","Your entity's performance against the fraud control attributes"]
["Prevention","Fraud Control Strategy","The fraud control strategy is holistic and establishes the entity's policy as well as a plan that sets clear actions and targets.\n \n",{"$f":"Prevention!B6","v":"Your entity has an approved policy to help employees understand what fraud is, your entity's attitude to fraud, and what staff should do if they suspect fraud is being perpetrated."},{"$f":"Prevention!D6","v":1},{"$f":"Prevention!E6","v":"Partially"},{"$f":"VLOOKUP(B117,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Fraud Control Strategy","The fraud control strategy is holistic and establishes the entity's policy as well as a plan that sets clear actions and targets.\n \n",{"$f":"Prevention!B7","v":"Your entity has completed a preliminary assessment of fraud and corruption risks to help design a fraud and corruption control plan around its business functions and services."},{"$f":"Prevention!D7","v":1},{"$f":"Prevention!E7","v":"Partially"},{"$f":"VLOOKUP(B118,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Fraud Control Strategy","The fraud control strategy is holistic and establishes the entity's policy as well as a plan that sets clear actions and targets.\n \n",{"$f":"Prevention!B8","v":"Your entity has a fraud and corruption control plan. This plan: \n- is tailored to your entity's business requirements and services based on management's understanding of specific risk exposures within its operations\n- documents your entity's approach to managing fraud and corruption exposure at both strategic and operational levels\n- details how your entity will implement and monitor fraud and corruption prevention, detection and responsive initiatives, and the officers responsible for implementing those initiatives\n- considers any existing fraud and corruption risk policies and procedures.\n- is approved by your entity's senior executive."},{"$f":"Prevention!D8","v":1},{"$f":"Prevention!E8","v":"Partially"},{"$f":"VLOOKUP(B119,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Fraud Control Strategy","The fraud control strategy is holistic and establishes the entity's policy as well as a plan that sets clear actions and targets.\n \n",{"$f":"Prevention!B9","v":"Your entity has established a program to monitor the implementation of the fraud and corruption control plan. It outlines the objectives to be achieved, key milestones and resources. This includes assigning actions to officers to monitor the fraud and corruption control plan's implementation."},{"$f":"Prevention!D9","v":1},{"$f":"Prevention!E9","v":"Partially"},{"$f":"VLOOKUP(B120,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Fraud Control Strategy","The fraud control strategy is holistic and establishes the entity's policy as well as a plan that sets clear actions and targets.\n \n",{"$f":"Prevention!B10","v":"Your entity acknowledges the fraud and corruption control plan as a living document and reviews and updates it at least once every two years to meet the rapidly changing business environment."},{"$f":"Prevention!D10","v":1},{"$f":"Prevention!E10","v":"Partially"},{"$f":"VLOOKUP(B121,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Senior Management Commitment","Senior management is committed to establishing fraud control expectations and to sustain momentum for planned activities.\n\n",{"$f":"Prevention!B11","v":"Your senior management demonstrates clear commitment to anti-fraud/corruption and the importance of managing fraud risk. "},{"$f":"Prevention!D11","v":1},{"$f":"Prevention!E11","v":"Partially"},{"$f":"VLOOKUP(B122,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Senior Management Commitment","Senior management is committed to establishing fraud control expectations and to sustain momentum for planned activities.\n\n",{"$f":"Prevention!B12","v":"Your entity has assigned accountability to a senior officer for fraud and corruption control."},{"$f":"Prevention!D12","v":1},{"$f":"Prevention!E12","v":"Partially"},{"$f":"VLOOKUP(B123,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Senior Management Commitment","Senior management is committed to establishing fraud control expectations and to sustain momentum for planned activities.\n\n",{"$f":"Prevention!B13","v":"Your entity has a committee responsible for ensuring that fraud and corruption control outcomes are delivered and that resources for fraud risk management are coordinated effectively.\n"},{"$f":"Prevention!D13","v":1},{"$f":"Prevention!E13","v":"Partially"},{"$f":"VLOOKUP(B124,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Senior Management Commitment","Senior management is committed to establishing fraud control expectations and to sustain momentum for planned activities.\n\n",{"$f":"Prevention!B14","v":"Management provides adequate resources to implement the planned fraud/corruption control initiatives outlined in the fraud and corruption control plan."},{"$f":"Prevention!D14","v":1},{"$f":"Prevention!E14","v":"Partially"},{"$f":"VLOOKUP(B125,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Ethical Framework","An ethical framework incorporating the code of conduct and ethics and integrity documentation is central to establishing a culture that resists fraud.\n\n",{"$f":"Prevention!B15","v":"Your entity has developed and delivered a code of conduct and ethics awareness and education program."},{"$f":"Prevention!D15","v":1},{"$f":"Prevention!E15","v":"Partially"},{"$f":"VLOOKUP(B126,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Ethical Framework","An ethical framework incorporating the code of conduct and ethics and integrity documentation is central to establishing a culture that resists fraud.\n\n",{"$f":"Prevention!B16","v":"Your entity has communicated its Code of Conduct to all staff and external stakeholders and made it accessible via its intranet/website."},{"$f":"Prevention!D16","v":1},{"$f":"Prevention!E16","v":"Partially"},{"$f":"VLOOKUP(B127,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Ethical Framework","An ethical framework incorporating the code of conduct and ethics and integrity documentation is central to establishing a culture that resists fraud.\n\n",{"$f":"Prevention!B17","v":"Code of conduct training is mandatory for all staff upon commencement of their employment."},{"$f":"Prevention!D17","v":1},{"$f":"Prevention!E17","v":"Partially"},{"$f":"VLOOKUP(B128,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Ethical Framework","An ethical framework incorporating the code of conduct and ethics and integrity documentation is central to establishing a culture that resists fraud.\n\n",{"$f":"Prevention!B18","v":"Your entity delivers ongoing ethics training to all staff (training held at least every two years)"},{"$f":"Prevention!D18","v":1},{"$f":"Prevention!E18","v":"Partially"},{"$f":"VLOOKUP(B129,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Ethical Framework","An ethical framework incorporating the code of conduct and ethics and integrity documentation is central to establishing a culture that resists fraud.\n\n",{"$f":"Prevention!B19","v":"There are visible and overt examples of senior management's commitment to an ethical culture."},{"$f":"Prevention!D19","v":1},{"$f":"Prevention!E19","v":"Partially"},{"$f":"VLOOKUP(B130,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Ethical Framework","An ethical framework incorporating the code of conduct and ethics and integrity documentation is central to establishing a culture that resists fraud.\n\n",{"$f":"Prevention!B20","v":"Senior management regularly assesses your entity's ethical culture (e.g. staff surveys)."},{"$f":"Prevention!D20","v":1},{"$f":"Prevention!E20","v":"Partially"},{"$f":"VLOOKUP(B131,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Ethical Framework","An ethical framework incorporating the code of conduct and ethics and integrity documentation is central to establishing a culture that resists fraud.\n\n",{"$f":"Prevention!B21","v":"Your entity includes ethical considerations in all staff performance reviews."},{"$f":"Prevention!D21","v":1},{"$f":"Prevention!E21","v":"Partially"},{"$f":"VLOOKUP(B132,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Fraud awareness","Awareness initiatives contribute to staff and third party alertness to fraud/corruption and their ability to identify and report it.\n\n",{"$f":"Prevention!B22","v":"Your entity has a clear definition of fraud and corruption and has:\n-  documented the definition in the fraud and corruption control plan\n-  clearly communicated the definition to all staff\n-  made it accessible for all staff and third-parties. "},{"$f":"Prevention!D22","v":1},{"$f":"Prevention!E22","v":"Partially"},{"$f":"VLOOKUP(B133,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Fraud awareness","Awareness initiatives contribute to staff and third party alertness to fraud/corruption and their ability to identify and report it.\n\n",{"$f":"Prevention!B23","v":"Your entity regularly communicates its commitment to combat fraud and corruption to all staff (e.g. through staff bulletins; emails on fraud awareness; staff notice board; brochures; screensavers; discussion in team meetings). "},{"$f":"Prevention!D23","v":1},{"$f":"Prevention!E23","v":"Partially"},{"$f":"VLOOKUP(B134,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Fraud awareness","Awareness initiatives contribute to staff and third party alertness to fraud/corruption and their ability to identify and report it.\n\n",{"$f":"Prevention!B24","v":"Your entity's induction training program includes a session on fraud/corruption awareness and code of conduct."},{"$f":"Prevention!D24","v":1},{"$f":"Prevention!E24","v":"Partially"},{"$f":"VLOOKUP(B135,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Fraud awareness","Awareness initiatives contribute to staff and third party alertness to fraud/corruption and their ability to identify and report it.\n\n",{"$f":"Prevention!B25","v":"Management ensures staff are aware of the types of behaviour that constitutes fraud and corruption i.e. fraud red flags."},{"$f":"Prevention!D25","v":1},{"$f":"Prevention!E25","v":"Partially"},{"$f":"VLOOKUP(B136,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Fraud awareness","Awareness initiatives contribute to staff and third party alertness to fraud/corruption and their ability to identify and report it.\n\n",{"$f":"Prevention!B26","v":"Staff understand how to report suspicions of fraud/corruption and are encouraged to do so (if required)."},{"$f":"Prevention!D26","v":1},{"$f":"Prevention!E26","v":"Partially"},{"$f":"VLOOKUP(B137,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Fraud awareness","Awareness initiatives contribute to staff and third party alertness to fraud/corruption and their ability to identify and report it.\n\n",{"$f":"Prevention!B27","v":"Management provide regular fraud/corruption risk awareness training to all staff members appropriate to their level of responsibility and risk exposure. This includes staff with responsibilities for dealing with third parties."},{"$f":"Prevention!D27","v":1},{"$f":"Prevention!E27","v":"Partially"},{"$f":"VLOOKUP(B138,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Fraud awareness","Awareness initiatives contribute to staff and third party alertness to fraud/corruption and their ability to identify and report it.\n\n",{"$f":"Prevention!B28","v":"Your entity keeps a staff training register and monitors it to ensure all staff complete fraud and corruption training on an ongoing basis."},{"$f":"Prevention!D28","v":1},{"$f":"Prevention!E28","v":"Partially"},{"$f":"VLOOKUP(B139,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Fraud awareness","Awareness initiatives contribute to staff and third party alertness to fraud/corruption and their ability to identify and report it.\n\n",{"$f":"Prevention!B29","v":"Your entity communicates its commitment to combat fraud and corruption to external stakeholders through various means. For example: on your entity's website, in the annual report, declarations in general terms and conditions of business dealings and declarations in 'requests for tender' or similar invitations."},{"$f":"Prevention!D29","v":1},{"$f":"Prevention!E29","v":"Partially"},{"$f":"VLOOKUP(B140,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Fraud risk assessment","Fraud/corruption risk assessments identify weaknesses in controls and enable the entity to focus detection resources to high risk areas.\n\n",{"$f":"Prevention!B30","v":"Senior management identifies emerging risks and threats by conducting a fraud/corruption risk assessment at least every two years. Your entity undertakes more regular reviews for areas of greater risk."},{"$f":"Prevention!D30","v":1},{"$f":"Prevention!E30","v":"Partially"},{"$f":"VLOOKUP(B141,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Fraud risk assessment","Fraud/corruption risk assessments identify weaknesses in controls and enable the entity to focus detection resources to high risk areas.\n\n",{"$f":"Prevention!B31","v":"Management documents identified risks, risk ratings and treatments in fraud/corruption risk registers as part of your entity's risk management framework. Management regularly monitors and reviews the risks and escalates them where necessary."},{"$f":"Prevention!D31","v":1},{"$f":"Prevention!E31","v":"Partially"},{"$f":"VLOOKUP(B142,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Fraud risk assessment","Fraud/corruption risk assessments identify weaknesses in controls and enable the entity to focus detection resources to high risk areas.\n\n",{"$f":"Prevention!B32","v":"Management use results of fraud/corruption risk assessments to improve internal controls."},{"$f":"Prevention!D32","v":1},{"$f":"Prevention!E32","v":"Partially"},{"$f":"VLOOKUP(B143,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Fraud risk assessment","Fraud/corruption risk assessments identify weaknesses in controls and enable the entity to focus detection resources to high risk areas.\n\n",{"$f":"Prevention!B33","v":"Management prioritise areas with emerging risks and threats, as identified through fraud risk assessments, to develop fraud/corruption prevention and detection methods (e.g. targeted data analytics)."},{"$f":"Prevention!D33","v":1},{"$f":"Prevention!E33","v":"Partially"},{"$f":"VLOOKUP(B144,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Internal controls","Internal controls specifically address the identified fraud/corruption risk and management conduct regular reviews, particularly in times of rapid organisational change.\n\n",{"$f":"Prevention!B34","v":"Management has documented internal control policy and procedures, updates them regularly and clearly communicates them to all staff.  "},{"$f":"Prevention!D34","v":1},{"$f":"Prevention!E34","v":"Partially"},{"$f":"VLOOKUP(B145,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Internal controls","Internal controls specifically address the identified fraud/corruption risk and management conduct regular reviews, particularly in times of rapid organisational change.\n\n",{"$f":"Prevention!B35","v":"Management has matched internal controls to specific risks for business operations."},{"$f":"Prevention!D35","v":1},{"$f":"Prevention!E35","v":"Partially"},{"$f":"VLOOKUP(B146,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Internal controls","Internal controls specifically address the identified fraud/corruption risk and management conduct regular reviews, particularly in times of rapid organisational change.\n\n",{"$f":"Prevention!B36","v":"Management regularly reviews the effectiveness of internal controls.  "},{"$f":"Prevention!D36","v":1},{"$f":"Prevention!E36","v":"Partially"},{"$f":"VLOOKUP(B147,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Internal controls","Internal controls specifically address the identified fraud/corruption risk and management conduct regular reviews, particularly in times of rapid organisational change.\n\n",{"$f":"Prevention!B37","v":"Management has implemented mitigating controls where segregation of duties are not possible to apply."},{"$f":"Prevention!D37","v":1},{"$f":"Prevention!E37","v":"Partially"},{"$f":"VLOOKUP(B148,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Internal controls","Internal controls specifically address the identified fraud/corruption risk and management conduct regular reviews, particularly in times of rapid organisational change.\n\n",{"$f":"Prevention!B38","v":"Management reassesses the adequacy of internal controls and improves them where necessary when fraudulent or corrupt activity has been detected. "},{"$f":"Prevention!D38","v":1},{"$f":"Prevention!E38","v":"Partially"},{"$f":"VLOOKUP(B149,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Internal controls","Internal controls specifically address the identified fraud/corruption risk and management conduct regular reviews, particularly in times of rapid organisational change.\n\n",{"$f":"Prevention!B39","v":"Management has assessed the adequacy of the internal control environment where there has been rapid organisational changes or new functions created."},{"$f":"Prevention!D39","v":1},{"$f":"Prevention!E39","v":"Partially"},{"$f":"VLOOKUP(B150,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Internal controls","Internal controls specifically address the identified fraud/corruption risk and management conduct regular reviews, particularly in times of rapid organisational change.\n\n",{"$f":"Prevention!B40","v":"Your entity has a conflict of interest policy which requires employees to complete a conflict of interest declaration if:\n• they have a delegated power \n• they have a duty/function in which private interests can affect their public duties\n• there is the perception of conflict. \n\nThe policy also requires contractors or consultants engaged in a role where there is the potential for a conflict of interest to arise (such as selection of major tenders) to declare their conflict of direct or indirect interest. \n"},{"$f":"Prevention!D40","v":1},{"$f":"Prevention!E40","v":"Partially"},{"$f":"VLOOKUP(B151,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Line manager responsibility","Line managers set the tone within their teams and communicate to staff the importance of fraud/corruption prevention, detection and response.\n\n",{"$f":"Prevention!B41","v":"Line managers are aware of their accountabilities for the prevention and detection of fraud and corruption and for adhering to internal controls. "},{"$f":"Prevention!D41","v":1},{"$f":"Prevention!E41","v":"Partially"},{"$f":"VLOOKUP(B152,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Line manager responsibility","Line managers set the tone within their teams and communicate to staff the importance of fraud/corruption prevention, detection and response.\n\n",{"$f":"Prevention!B42","v":"Line managers receive appropriate fraud and corruption control training."},{"$f":"Prevention!D42","v":1},{"$f":"Prevention!E42","v":"Partially"},{"$f":"VLOOKUP(B153,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Line manager responsibility","Line managers set the tone within their teams and communicate to staff the importance of fraud/corruption prevention, detection and response.\n\n",{"$f":"Prevention!B43","v":"Your entity achieves management awareness of line managers' responsibilities for controlling fraud and corruption by: incorporating fraud and corruption control in the performance management system, specifying responsibilities in relation to fraud and corruption control in position descriptions, and allocating any losses from fraud and corruption against the cost centre in which the loss occurred."},{"$f":"Prevention!D43","v":1},{"$f":"Prevention!E43","v":"Partially"},{"$f":"VLOOKUP(B154,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Line manager responsibility","Line managers set the tone within their teams and communicate to staff the importance of fraud/corruption prevention, detection and response.\n\n",{"$f":"Prevention!B44","v":"Line managers hold regular discussions with staff about ethical dilemmas that include fraud case studies."},{"$f":"Prevention!D44","v":1},{"$f":"Prevention!E44","v":"Partially"},{"$f":"VLOOKUP(B155,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Responsibility structures","There is clarity in the roles performed by staff responsible for fraud and corruption management and these staff are accountable for implementation of the fraud and corruption control plan.\n\n",{"$f":"Prevention!B45","v":"Your entity sets clear accountabilities to implement all aspects of the fraud and corruption control plan across your entity's operations and has documented roles and accountabilities within the fraud and corruption control plan i.e.\n- Chief Executive Officer/Director-General etc.\n- Executive management\n- Board\n- Fraud control officer\n- Risk management officer\n- all employees\n- contractors\n- Internal audit\n- External audit"},{"$f":"Prevention!D45","v":1},{"$f":"Prevention!E45","v":"Partially"},{"$f":"VLOOKUP(B156,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Responsibility structures","There is clarity in the roles performed by staff responsible for fraud and corruption management and these staff are accountable for implementation of the fraud and corruption control plan.\n\n",{"$f":"Prevention!B46","v":"Your fraud control officer has the appropriate skills and experience to effectively implement, monitor and review the fraud and corruption control plan."},{"$f":"Prevention!D46","v":1},{"$f":"Prevention!E46","v":"Partially"},{"$f":"VLOOKUP(B157,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Responsibility structures","There is clarity in the roles performed by staff responsible for fraud and corruption management and these staff are accountable for implementation of the fraud and corruption control plan.\n\n",{"$f":"Prevention!B47","v":"The fraud control officer monitors the performance of staff responsible for implementing various activities within the fraud and corruption control plan."},{"$f":"Prevention!D47","v":1},{"$f":"Prevention!E47","v":"Partially"},{"$f":"VLOOKUP(B158,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Responsibility structures","There is clarity in the roles performed by staff responsible for fraud and corruption management and these staff are accountable for implementation of the fraud and corruption control plan.\n\n",{"$f":"Prevention!B48","v":"Your entity provides adequate training to staff who are responsible for fraud and corruption prevention, detection and response."},{"$f":"Prevention!D48","v":1},{"$f":"Prevention!E48","v":"Partially"},{"$f":"VLOOKUP(B159,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Internal audit","Internal audit tests the effectiveness of fraud controls and ensuares exposures to fraud are limited. \n\n",{"$f":"Prevention!B49","v":"Your entity appropriately resources its internal audit function and ensures it has access to executive management and the audit committee."},{"$f":"Prevention!D49","v":1},{"$f":"Prevention!E49","v":"Partially"},{"$f":"VLOOKUP(B160,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Internal audit","Internal audit tests the effectiveness of fraud controls and ensuares exposures to fraud are limited. \n\n",{"$f":"Prevention!B50","v":"Internal audit has the knowledge to identify indicators of potential fraud and plays a role in the prevention and detection of fraud/corruption by assessing adherence to internal control systems and compliance with the fraud and corruption control plan."},{"$f":"Prevention!D50","v":1},{"$f":"Prevention!E50","v":"Partially"},{"$f":"VLOOKUP(B161,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Internal audit","Internal audit tests the effectiveness of fraud controls and ensuares exposures to fraud are limited. \n\n",{"$f":"Prevention!B51","v":"Internal audit conducts audits of the fraud risks registers and use audit findings to inform and improve the fraud control strategy."},{"$f":"Prevention!D51","v":1},{"$f":"Prevention!E51","v":"Partially"},{"$f":"VLOOKUP(B162,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Internal audit","Internal audit tests the effectiveness of fraud controls and ensuares exposures to fraud are limited. \n\n",{"$f":"Prevention!B52","v":"Internal audit uses data analytics and/or continuous control monitoring to assist management with fraud/corruption detection."},{"$f":"Prevention!D52","v":1},{"$f":"Prevention!E52","v":"Partially"},{"$f":"VLOOKUP(B163,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Employment screening","The entity limits the potential for fraud/corruption by employees by ensuring that prospective staff meet the entity's ethical profile.\n\n",{"$f":"Prevention!B53","v":"Your entity conducts criminal history and disciplinary checks on prospective employees."},{"$f":"Prevention!D53","v":1},{"$f":"Prevention!E53","v":"Partially"},{"$f":"VLOOKUP(B164,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Employment screening","The entity limits the potential for fraud/corruption by employees by ensuring that prospective staff meet the entity's ethical profile.\n\n",{"$f":"Prevention!B54","v":"Your entity conducts reference and qualifications checks on prospective employees."},{"$f":"Prevention!D54","v":1},{"$f":"Prevention!E54","v":"Partially"},{"$f":"VLOOKUP(B165,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Employment screening","The entity limits the potential for fraud/corruption by employees by ensuring that prospective staff meet the entity's ethical profile.\n\n",{"$f":"Prevention!B55","v":"Your entity conducts criminal history checks on employees upon promotion to a senior position or a position that involves a higher risk of fraud or corruption."},{"$f":"Prevention!D55","v":1},{"$f":"Prevention!E55","v":"Partially"},{"$f":"VLOOKUP(B166,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Third party due dilligence","The entity conducts due diligence to protect itself from external parties that could potentially damage its reputation.\n\n",{"$f":"Prevention!B56","v":"Your entity conducts due diligence checks on potential third parties and suppliers including reference and finance checks."},{"$f":"Prevention!D56","v":1},{"$f":"Prevention!E56","v":"Partially"},{"$f":"VLOOKUP(B167,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Third party due dilligence","The entity conducts due diligence to protect itself from external parties that could potentially damage its reputation.\n\n",{"$f":"Prevention!B57","v":"Your entity periodically confirms the bona fides of continuing suppliers and considers its ongoing relationship with a supplier if its enquiries indicate a heightened risk of fraud or corruption in continuing to deal with that supplier."},{"$f":"Prevention!D57","v":1},{"$f":"Prevention!E57","v":"Partially"},{"$f":"VLOOKUP(B168,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Third party due dilligence","The entity conducts due diligence to protect itself from external parties that could potentially damage its reputation.\n\n",{"$f":"Prevention!B58","v":"Your entity alerts third parties and external service providers of its code of conduct and any other fraud/corruption related guidance materials. "},{"$f":"Prevention!D58","v":1},{"$f":"Prevention!E58","v":"Partially"},{"$f":"VLOOKUP(B169,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Prevention","Third party due dilligence","The entity conducts due diligence to protect itself from external parties that could potentially damage its reputation.\n\n",{"$f":"Prevention!B59","v":"Third parties complete a conflict of interest declaration during tender applications (i.e. relationships they have with current entity employees, or if any of their directors have been former employees of your entity)."},{"$f":"Prevention!D59","v":1},{"$f":"Prevention!E59","v":"Partially"},{"$f":"VLOOKUP(B170,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Detection","Fraud detection program","The entity uses data and intelligence as strategic tools to efficiently and effectively detect fraud.",{"$f":"'Detection and Response'!B6","v":"Your entity utilises a range of proactive detection techniques."},{"$f":"'Detection and Response'!D6","v":1},{"$f":"'Detection and Response'!E6","v":"Partially"},{"$f":"VLOOKUP(B171,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Detection","Fraud detection program","The entity uses data and intelligence as strategic tools to efficiently and effectively detect fraud.",{"$f":"'Detection and Response'!B7","v":"Your entity prioritises its detection program by identifying services and business functions susceptible to fraud/corruption based on fraud risk assessments."},{"$f":"'Detection and Response'!D7","v":1},{"$f":"'Detection and Response'!E7","v":"Partially"},{"$f":"VLOOKUP(B172,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Detection","Fraud detection program","The entity uses data and intelligence as strategic tools to efficiently and effectively detect fraud.",{"$f":"'Detection and Response'!B8","v":"Your entity uses strategic and proactive data analysis techniques to enable wide coverage analysis across high risk areas. "},{"$f":"'Detection and Response'!D8","v":1},{"$f":"'Detection and Response'!E8","v":"Partially"},{"$f":"VLOOKUP(B173,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Detection","Fraud detection program","The entity uses data and intelligence as strategic tools to efficiently and effectively detect fraud.",{"$f":"'Detection and Response'!B9","v":"Your entity conducts detailed data analytics in areas it has identified as most susceptible to fraud/corruption and includes identifying:\n- suspicious activities or anomalous transactions\n- opportunities for efficiency improvements\n- overpayment and cost recovery opportunities\n- risks of particular vendors\n- targetted testing of operational hot spots (business units or personnel)"},{"$f":"'Detection and Response'!D9","v":1},{"$f":"'Detection and Response'!E9","v":"Partially"},{"$f":"VLOOKUP(B174,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Detection","Fraud detection program","The entity uses data and intelligence as strategic tools to efficiently and effectively detect fraud.",{"$f":"'Detection and Response'!B10","v":"Your entity uses the results of data analytics to inform ongoing development of fraud/corruption control programs."},{"$f":"'Detection and Response'!D10","v":1},{"$f":"'Detection and Response'!E10","v":"Partially"},{"$f":"VLOOKUP(B175,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Detection","Fraud detection program","The entity uses data and intelligence as strategic tools to efficiently and effectively detect fraud.",{"$f":"'Detection and Response'!B11","v":"Your entity uses the results of environmental scanning (e.g. fraud surveys of the public sector, fraud cases in other jurisdictions) and sources of intelligence to inform its fraud/corruption detection program."},{"$f":"'Detection and Response'!D11","v":1},{"$f":"'Detection and Response'!E11","v":"Partially"},{"$f":"VLOOKUP(B176,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Detection","Fraud reporting system","Formal and well promoted internal and external reporting mechanisms enable and encourage staff and external parties to report suspected fraud and corruption.",{"$f":"'Detection and Response'!B13","v":"Management promotes various reporting channels to staff in the event they suspect incidents of fraud or corruption (i.e. face to face, online, complaints management process, in written form, via telephone, anonymous)."},{"$f":"'Detection and Response'!D13","v":1},{"$f":"'Detection and Response'!E13","v":"Partially"},{"$f":"VLOOKUP(B177,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Detection","Fraud reporting system","Formal and well promoted internal and external reporting mechanisms enable and encourage staff and external parties to report suspected fraud and corruption.",{"$f":"'Detection and Response'!B14","v":"Your entity has a clear process documented on their web-site to inform external stakeholders how to report suspected incidents of fraud and corruption."},{"$f":"'Detection and Response'!D14","v":1},{"$f":"'Detection and Response'!E14","v":"Partially"},{"$f":"VLOOKUP(B178,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Detection","Fraud reporting system","Formal and well promoted internal and external reporting mechanisms enable and encourage staff and external parties to report suspected fraud and corruption.",{"$f":"'Detection and Response'!B15","v":"Your entity has implemented a public interest disclosure policy and has communicated this to all staff."},{"$f":"'Detection and Response'!D15","v":1},{"$f":"'Detection and Response'!E15","v":"Partially"},{"$f":"VLOOKUP(B179,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Detection","Fraud reporting system","Formal and well promoted internal and external reporting mechanisms enable and encourage staff and external parties to report suspected fraud and corruption.",{"$f":"'Detection and Response'!B16","v":"Members of the public are able to anonymously contact your entity to report suspected fraud/corruption against your entity."},{"$f":"'Detection and Response'!D16","v":1},{"$f":"'Detection and Response'!E16","v":"Partially"},{"$f":"VLOOKUP(B180,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Detection","Fraud reporting system","Formal and well promoted internal and external reporting mechanisms enable and encourage staff and external parties to report suspected fraud and corruption.",{"$f":"'Detection and Response'!B17","v":"Your entity has developed and communicated policy and procedures for internal reporting of alleged fraud or corruption which includes:\n* systems for internal reporting of all detected incidents\n* protocols for reporting the matters to the appropriate law enforcement agency and other government bodies, such as the Queensland Audit Office."},{"$f":"'Detection and Response'!D17","v":1},{"$f":"'Detection and Response'!E17","v":"Partially"},{"$f":"VLOOKUP(B181,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Detection","Fraud reporting system","Formal and well promoted internal and external reporting mechanisms enable and encourage staff and external parties to report suspected fraud and corruption.",{"$f":"'Detection and Response'!B18","v":"Your entity maintains a system to record and manage information gathered about fraud and corruption allegations."},{"$f":"'Detection and Response'!D18","v":1},{"$f":"'Detection and Response'!E18","v":"Partially"},{"$f":"VLOOKUP(B182,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Detection","Fraud reporting system","Formal and well promoted internal and external reporting mechanisms enable and encourage staff and external parties to report suspected fraud and corruption.",{"$f":"'Detection and Response'!B19","v":"Your entity undertakes regular analysis of reported incidents and reports significant issues and trends to an appropriate body of review (i.e. audit and risk committee, Ethics committee, Board)."},{"$f":"'Detection and Response'!D19","v":1},{"$f":"'Detection and Response'!E19","v":"Partially"},{"$f":"VLOOKUP(B183,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Response","Recovery","The entity attempts to recover funds where there is clear evidence of fraud or corruption and where the likely benefits will exceed the funds and resources invested in the recovery action.",{"$f":"'Detection and Response'!B20","v":"Your entity has a policy requiring when and how recovery action should be undertaken. "},{"$f":"'Detection and Response'!D20","v":1},{"$f":"'Detection and Response'!E20","v":"Partially"},{"$f":"VLOOKUP(B184,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Response","Investigations","The entity conducts professional and prompt investigations to all reported fraudulent/corrupt matters with regard to potential future legal proceedings and evidentiary requirements.",{"$f":"'Detection and Response'!B21","v":"Your entity has implemented a program to capture, report, analyse, investigate and escalate (where required) all allegations of fraud and corruption."},{"$f":"'Detection and Response'!D21","v":1},{"$f":"'Detection and Response'!E21","v":"Partially"},{"$f":"VLOOKUP(B185,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Response","Investigations","The entity conducts professional and prompt investigations to all reported fraudulent/corrupt matters with regard to potential future legal proceedings and evidentiary requirements.",{"$f":"'Detection and Response'!B22","v":"Appropriately skilled and experienced officers, independent of the business unit where the alleged fraud/corruption occurred, undertake investigations when necessary."},{"$f":"'Detection and Response'!D22","v":1},{"$f":"'Detection and Response'!E23","v":"Partially"},{"$f":"VLOOKUP(B186,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Response","Investigations","The entity conducts professional and prompt investigations to all reported fraudulent/corrupt matters with regard to potential future legal proceedings and evidentiary requirements.",{"$f":"'Detection and Response'!B23","v":"There is a clear internal procedure for how investigations are to be conducted."},{"$f":"'Detection and Response'!D23","v":1},{"$f":"'Detection and Response'!E24","v":"Partially"},{"$f":"VLOOKUP(B187,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Response","Investigations","The entity conducts professional and prompt investigations to all reported fraudulent/corrupt matters with regard to potential future legal proceedings and evidentiary requirements.",{"$f":"'Detection and Response'!B24","v":"Investigating officers prepare reports on the findings of fraud/corruption investigations and provide them to executive management for review."},{"$f":"'Detection and Response'!D24","v":1},{"$f":"'Detection and Response'!E24","v":"Partially"},{"$f":"VLOOKUP(B188,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Response","Investigations","The entity conducts professional and prompt investigations to all reported fraudulent/corrupt matters with regard to potential future legal proceedings and evidentiary requirements.",{"$f":"'Detection and Response'!B25","v":"Your entity implements lessons learned from investigation outcomes."},{"$f":"'Detection and Response'!D25","v":1},{"$f":"'Detection and Response'!E25","v":"Partially"},{"$f":"VLOOKUP(B189,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Response","Insurance","The entity has a level of fraud cover commensurate with its fraud risk profile.",{"$f":"'Detection and Response'!B26","v":"Your entity has an insurance policy to cover against fraud losses. "},{"$f":"'Detection and Response'!D26","v":1},{"$f":"'Detection and Response'!E26","v":"Partially"},{"$f":"VLOOKUP(B190,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]
["Response","Insurance","The entity has a level of fraud cover commensurate with its fraud risk profile.",{"$f":"'Detection and Response'!B27","v":"Your entity conducts an annual review of its insurance coverage."},{"$f":"'Detection and Response'!D27","v":1},{"$f":"'Detection and Response'!E27","v":"Partially"},{"$f":"VLOOKUP(B191,Dashboard!$C$17:$G$32,5,FALSE)","v":"Amber"}]

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[]
["© The State of Queensland (Queensland Audit Office) 2015."]
[]
["The Queensland Government supports and encourages the dissemination of its information. The copyright in this publication is licensed under a Creative Commons Attribution (CC BY) 3.0 Australia licence. \n\nTo view the licence visit https://creativecommons.org/licenses/by/3.0/au/\n\n\n\nUnder this licence, you are free to copy, communicate and adapt this tool, as long as you attribute the work to the State of Queensland (Queensland Audit Office). \n\nContent from this work should be attributed as: The State of Queensland (Queensland Audit Office) Fraud and corruption self-assessment tool, available under CC BY 3.0 Australia "]