Governance, accountability and oversight
Establish governance, accountability and oversight of processes by using delegations and requiring committees and project boards to oversee critical decisions and risk. Good governance, accountability and oversight increases transparency and reduces the opportunity for fraud.
Why this countermeasure matters
A lack of good governance, accountability and oversight can:
- lead to processes not working properly or becoming uncertain
- cloud the visibility of fraud and corruption risks
- inhibit decisions and actions needed to prevent, detect and respond to fraud and corruption.
How you might apply this countermeasure
Some ways to implement this countermeasure include:
- program/project reporting requirements and governance arrangements to make sure there is transparency and accountability
- executive boards and committees to oversee operations and make decisions
- clearly defining accountabilities and responsibilities
- clear reporting lines and accountability for program/project performance and risk
- risk management plans and regular risk reporting
- dedicated positions to monitor research integrity
- assurance processes, such as pressure testing to test the effectiveness of controls
- processes for internally and externally reporting framework and standards breaches
- frameworks incentivise finding and reporting fraud.
- creating dedicated positions to monitor research integrity.
How to check if your countermeasures are effective
Here are some ways to measure the effectiveness of this type of countermeasure:
- review governance structures to confirm clear reporting lines and accountability for program/project performance and risk.
- confirm executive oversight exists for critical processes and decision-making.
- confirm that risk management plans or fraud risk assessments have been completed and they are monitored and reported to appropriate officials.
- confirm who is accountable for managing the identified fraud risks.
- identify how governance processes and accountabilities are communicated.
- undertake a staff census and particularly ask questions relevant to strategic direction and executive engagement.
- review APSC Census Results if you are Commonwealth entity.
This type of countermeasure is supported by: