Prepare summary reports on activities for clients, managers or responsible staff.
Why this countermeasure matters
A lack of reporting on activities may result in:
- less transparency over actions and outcomes
- poor management of performance, decision-making and risk
- less action and accountability to prevent, detect and respond to fraud and corruption
- fraud or corrupt activity going unnoticed or unchallenged
- clients, public officials or contractors committing fraud, acting corruptly, and avoiding exposure
- confusion about requirements and accidental or reckless non-compliant conduct that may in turn lead to fraud.
How you might apply this countermeasure
Some ways to implement this countermeasure include:
- reports to managers and executives on:
- program or administrative budgets and expenses
- program claims, payments and other key performance indicators
- staff attendance and allowances, such as overtime payments
- project or contact performance
- procurement and vendor payments.
- reports to clients and staff on:
- changes to their accounts
- program or organisational performance
- program or organisational change
- trends and issues.
How to check if your countermeasures are effective
Here are some ways to measure the effectiveness of this type of countermeasure:
- confirm that reports are actually produced and used
- review a sample of reports to determine if they are clear, relevant and would help someone detect fraud
- review data related to reports to see how often are they are reviewed
- confirm that reports are sent to or available to appropriate persons such as:
- customers who can view reports on their online account
- line managers who can receive an email
- executives who review reports during committee meetings
- confirm that reports and data cannot be manipulated.
This type of countermeasure is supported by: