Conduct quality assurance checks
Conduct quality assurance activities to confirm that processes are being followed correctly and to a high standard.
Why this countermeasure matters
Lack of quality assurance checks can lead to:
- high levels of non-compliance or errors due to inconsistent and unclear processes, rules and decision-making
- staff being less deterred from committing fraud
- less transparency over the actions and decisions of staff and third parties
- poor management of performance, decision-making and risk
- fraud or corrupt activity going unnoticed or unchallenged
- unknown and unaddressed systemic fraud or corruption.
How to put this countermeasure in place
Some ways to implement this countermeasure include conducting quality assurance by:
- selecting random pieces of work to quality check, such as 2% of processed claims or decisions
- having an independent person quality check high-risk activities, such as changes to vendor records, on all occasions
- having the procurement team quality check purchase orders above $10,000 before they go to the spending approver.
How to measure this countermeasure's effectiveness
Measure the effectiveness of this countermeasure by using the following methods:
- Compare processes with quality assurance policies and standards.
- Check critical processes.
- Analyse data related to quality checks and measure results against Key Performance Indicators.
- Review the quality checking process to determine if checks would identify fraud.
- Walk through the process with staff to see what elements they check.
- Conduct interviews, workshops or surveys with staff who complete checks to measure their understanding of the fraud control policies in place.
- Confirm there is an independent review for high risk activities, such as reviews by staff in other locations.
- Identify the percentage of claims quality checked and determine if it differs between new and competent staff.
This type of control is supported by: