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The Concealer

The Concealer hides their actions from being seen or known about to dishonestly gain personal benefits.

Examples:

  • A service provider deletes records to hide their fraudulent activity.
  • An individual conceals the true nature of their circumstances to receive payments.

Case studies

A 65-year-old Perth man allegedly failed to declare income from a $7 million royalty payment that was paid to a company under his control.

Countermeasures

Counter the Concealer using measures that support oversight and transparency:

Rotate staff and contractors in and out of roles to avoid familiarity. Staff and contractors can become too familiar with processes, customers or vendors, which can lead to insider threats.

Automatically match data with another internal or external source to obtain or verify relevant details or supporting evidence. This countermeasure is supported by the Office of the Australian Information Commissioner's Guidelines on data matching in Australian government administration.

Separate duties by spreading tasks and associated privileges for a business process among multiple staff. This is very important in areas such as payroll, finance, procurement, contract management and human resources. Strong separation of duties controls are enforced by systems. It is also known as segregation of duties.

Reconcile records to make sure that two sets of records (usually the balances of two accounts) match. Reconciling records and accounts can detect if something is different from what is standard, normal, or expected, which may indicate fraud.

Prepare summary reports on activities for clients, managers or responsible staff.

Conduct internal or external audits or reviews to evaluate the process, purpose and outcome of activities. Clients, public officials or contractors can take advantage of weaknesses in government programs and systems to commit fraud, act corruptly, and avoid exposure.

Audit logging is system-generated audit trails of staff, client or third party interactions that help with fraud investigations.

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