Report incidents or breaches for further investigation
Report on incidents or breaches to help identify if further investigation is required. Clients, public officials or contractors can take advantage of a lack of reporting and transparency to commit fraud, act corruptly and avoid exposure.
Why this countermeasure matters
A lack of reporting on incidents and breaches may result in:
- disorganised or inconsistent practices and decision-making
- 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:
- reporting of financial breaches such as failure of a staff member to acquit a credit card on time
- reporting of system security incidents and breaches
- staff reporting lost, stolen or damaged assets
- staff reporting security incidents such as loss of classified documents.
How to measure this countermeasure's effectiveness
Measure the effectiveness of this countermeasure using the following methods:
- Confirm that the reporting requirements for incidents are appropriate.
- Review reporting processes to see if they align with the Australian Government Investigations Standards and other national guidelines and frameworks.
- 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.
- Confirm documents outlining the process for reporting incidents are easy to locate and use.
- Confirm the options for reporting incidents are clearly communicated.
- Review statistics related to reports to identify how many incidents are reported and how often.
- Confirm that incident reports go to the most appropriate staff/team.
- Review who has access to incident reports.
- Check what other reporting occurs, such as if executives review reports during committee meetings.
This type of countermeasure is supported by: