Responsibilities
| FF&CL | CIPFA Managing the Risk of Fraud Principles | Responsibility |
|---|---|---|
| Govern | Acknowledge the responsibility of the governing body for countering fraud and corruption | |
| Govern | The organisation's leaders acknowledge the threats of fraud and corruption, the harm they can cause and the potential for savings from managing the risk. | Shared Management Team / Elected Members |
| Govern | The organisation's leaders acknowledge the importance of a culture that is resilient to the threats of fraud and corruption and aligns to the standards of good governance. | Shared Management Team / Elected Members |
| FF&CL | CIPFA Managing the Risk of Fraud Principles | Responsibility |
|---|---|---|
| Acknowledge | identify Risks | |
| Acknowledge | Fraud risks are routinely considered as part of the organisation's strategic risk management arrangements | Shared Management Team |
| Acknowledge | The organisation identifies the risks of corruption in its governance framework | Director of Governance |
| Acknowledge | The organisation uses estimates of fraud loss, and where appropriate measurement exercises, to quantify the harm that different fraud risks exposures | Director of Governance / Head of Audit and Risk |
| Prevent | Develop an appropriate counter fraud and corruption strategy | |
| Prevent | The governing body formally adopts a counter fraud and corruption strategy to address the identified risks and align with the organisation's acknowledged responsibilities and goals | Governance Committee |
| Prevent | The strategy includes consideration of all the proactive and reactive components of a good practice response to fraud risk management | Director of Governance / Head of Audit and Risk |
| Prevent | The strategy includes clear identification of responsibility and accountability for delivery of the strategy and for providing oversight. | Director of Governance / Head of Audit and Risk |
| Prevent | Provide Resources | |
| Prevent | An annual assessment of whether the level of resource invested to counter fraud and corruption is proportionate for the level of risk; | Shared Management Team |
| Prevent | The organisation utilises counter fraud staff with appropriate skills and professional accreditation | Internal Audit Service |
| Prevent | The organisation grants counter fraud staff unhindered access to its employees, information and other resources as required | Internal Audit Service |
| Prevent | The organisation has protocols in place to facilitate data and intelligence sharing to support counter fraud activity | Director of Governance / Head of Audit and Risk |
| Pursue | Take action in response to fraud and corruption | |
| Pursue | The organisation has put in place a policy framework which supports the implementation of the counter fraud strategy | Director of Governance |
| Pursue | Plans and operations are aligned to the strategy and contribute to the achievement of the organisation's overall goal of improving resilience to fraud and corruption | Shared Management Team / Internal Audit Service |
| Pursue | There is a report to the governing body at least annually on performance against the Counter Fraud Strategy from the lead person(s) designated in the strategy. Conclusions are featured in the annual governance report | Director of Governance / Head of Audit and Risk / Governance Committee |
| Pursue | The governing body receives a report at least annually on the impact and cost effectiveness of its counter fraud activities | Governance Committee / Director of Governance / Head of Audit and Risk |
The Seven Principles of Public Life - the Nolan Committee on Standards in Public Life
Selflessness
Members should serve only the public interest and should never improperly confer an advantage or disadvantage on any person.
Honesty and Integrity
Members should not place themselves in situations where their honesty and integrity may be questioned, should not behave improperly and should on all occasions avoid the appearance of such behaviour.
Objectivity
Members should make decisions on merit, including when making appointments, awarding contracts, or recommending individuals for rewards or benefits.
Accountability
Members should be accountable to the public for their actions and the manner in which they carry out their responsibilities and should co-operate fully and honestly with any scrutiny appropriate to their particular office.
Openness
Members should be as open as possible about their actions and those of their Authority and should be prepared to give reasons for those actions.
Personal Judgement
Members may take account of the views of others, including their political groups, but should reach their own conclusions on the issues before them and act in accordance with those conclusions.
Respect for others
Members should promote equality by not discriminating unlawfully against any person and by treating people with respect, regardless of their race, age, religion, gender, sexual orientation or disability. They should respect the impartiality and integrity of the Authority's statutory officers and its other employees.
Duty to uphold the law
Members should uphold the law and on all occasions act in accordance with the trust that the public is entitled to place in them.
Stewardship
Members should do whatever they are able to do to ensure that their authorities use their resources prudently and in accordance with the law. 13 Leadership Members should promote and support these principles by leadership and by example and should act in a way that secures or preserves public confidence.