THE FUTURE FOR FRAUD MAKING ANTI-FRAUD ACTIVITIES WORK March 2015, CIPFA North West Phil Sapey, Senior Fraud Manager, Mazars Contents 2
Evolution The evolution of anti-fraud activities - how we got here (wherever that is) Horizon Scanning Definitions, scale and case studies
Success What will it look like? The Evolution of Anti-Fraud Evolution Un-evolution Super evolution Compliance evolution
3 HOW HAS YOUR FRAUD TEAM EVOLVED? Evolution of Anti-Fraud There is no Fraud in Local Government Incentives
We should look at Benefit fraud There is a lot of benefit fraud Could there be fraud anywhere else? We need a corporate anti-fraud capacity Housing fraud Exemptions and discounts Disabled parking
5 The Un-Evolution Option Benefits fraud is being investigated by the DWP We dont have any other fraud or fraud risk 6 Super Evolution of Anti-Fraud
We need a corporate anti-fraud capacity 7 Addressing organisational culture
How do we stop people committing or attempting fraud Pro-active anti fraud work Reactive anti fraud work Compliance Evolution of Anti-Fraud We need a corporate anti-fraud capacity Because people will notice if we dont - transparency agenda Failure to prevent bribery legislation? Failure to prevent financial crime legislation?
8 Horizon Scanning What should we be looking out for? SFIS Transparency CIPFA - Code on Fraud and Corruption Emerging risks
9 SFIS Comms Referrals
Investigations Future? 10 Transparency 11
Transparency Local Authorities must publish the following information about their counter fraud work: Number of occasions they use powers under POSHF or similar Number of employees (absolute and fte) undertaking investigations and prosecutions of fraud Total number of professionally accredited counter fraud specialists
Total amount spent by the authority on the investigation and prosecution of fraud, and Total number of fraud cases investigated 12 CIPFA - Code on Fraud and Corruption 13
Emerging risks??? 14 Emerging Risks??? 15 Dont Forget the Risks that have Always
Been There 16 An Education in Fraud in Schools 17
Why Schools? Satellite Governance Internal Audit nose Delivery model risk Academies Autonomy Accountability What to do?
Schools fraud healthcheck What Does Success Look Like? 18 Success - Policies/Strategy
19 Success plan & report Whistleblowing/ reporting Internal Audit
Member approval ongoing Plan of work With agreed outcomes Identifying Risk Innovative
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