Management E-Learning for Counter Fraud – Welcome to 360 Assurance

– To provide information on why management staff need to be aware of fraud, bribery and corruption risks, the NHS Strategy, to combat financial crime and your role within that strategy.

– To provide the definition of fraud, it’s legal context and explain why it occurs.

– Provide learning examples of how the application of controls and compliance with them minimises the opportunity for financial crime to be committed.

1. Which of these IS NOT a control that could prevent working whilst sick?

Organisations to have a policy stating that their employees are not allowed any form of secondary employment.

Return to work meetings held after each period of sickness.

Ensuring sickness periods are recorded on central databases as well as locally.

Reviewing previous sickness periods to check for absence patterns.

2. Which of these IS NOT a control which should be in place to prevent recruitment fraud (pre-employment checks)?

Full compliance with NHS Employers’ six pre-employment check areas.

Any queries regarding employment checks clarified prior to commencement.

Recruiting managers trained to identify possible fake identity documents.

Ensuring that you check photocopies of the applicants identification and qualifications.

3. Which of these IS NOT a control that could prevent timesheet fraud?

Retaining authorised claim forms and sending them directly for payment.

Employing staff that are trust worthy and will not commit timesheet fraud.

Alterations to electronic rostering systems are verified by line managers.

Matching claim forms against other records such as diaries and rosters.

4. According to the Ministry of Justice, which of these principles should be adhered to when creating bribery prevention procedures?

Proportionate Procedures; Top Level Commitment; Risk Assessment; Due Diligence; Communication; Monitoring and Review.

Proportionate Procedures; Top Level Commitment; Minimal Controls; Due Diligence; Secrecy; Monitoring and Review.

Excessive Procedures; Top Level Commitment; Minimal Controls; Due Diligence; Communication; Self-Assessment.

5. Why do Management staff need to be aware of fraud, bribery and corruption?

I am ideally placed to spot fraud as a result of a lack of, or failure to apply, adequate controls.

I can spy on staff members who I think are committing fraud as part of my day to day role.

For both of the reasons above.

6. According to the Fraud Triangle Model, what 3 factors are commonly present in frauds?

Money, method and people.

Motivation/pressure, rationalisation and opportunity.

Greed, lifestyle and reputation.

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