Report on activities
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.
How to put this countermeasure in place
Some ways to implement this countermeasure include preparing reports for 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.
How to measure this countermeasure's effectiveness
Measure the effectiveness of this countermeasure by using the following methods:
- 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: