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Procurement Fraud and Corruption

How to identify and mitigate procurement fraud and corruption risk

(Autor)

Buch | Softcover
172 Seiten
2023
Grosvenor House Publishing Ltd (Verlag)
978-1-80381-418-6 (ISBN)
CHF 72,90 inkl. MwSt
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A guide to help identify procurement fraud and corruption and how to introduce an approach that assists in the prevention and mitigation of these risks.
Recognising the significant number of procurement fraud and corruption risks that can impact an organisation - including roles and people who have the potential to influence or manipulate projects and the procurement life cycle that might include a lack of trained personnel, procurement and financial controls, and compliance measures in place - can undermine the design and implementation of an anti-corruption and counter procurement fraud approach. Since procurement fraud and corruption continue to develop in scope, scale and creativity, the risks, typologies and routes to mitigation should be regarded as part of a constantly assessed and updated approach.

Creating an anti-corruption and counter procurement fraud approach should provide an awareness of the criminal risks within an organisation's procurement and associated processes and reinforce the importance and vital role of leadership, ethics professionals, staff and other stakeholders in building an anti-corruption culture to protect organisational revenues and reputation.

The 4-pillar framework approach to counter procurement fraud contains 16 steps to identify and prevent corruption and procurement fraud risk. It examines how a risk mitigation framework created with a foundation of education, data collection, risk assessment and a coordinated response and change management process can help identify and mitigate risk. Planning and following this approach one step at a time, collecting all available data, will assist in assessing the challenges and performance measurement in each area and help create a strategic response to identified risk.

Background to the approach

Global figures

The 4-Pillar framework

Chapter 1 Risk Assessment Planning Process

Risk planning

Structure

Chapter 2 Policies and Procedures

Gifts, hospitality and expenses

Conflicts of interest

Procedures and fraud risk

Codes of conduct

Policies and procedures

Chapter 3 Building an Anti-corruption Culture

Cultural framework

Communication barriers

Ethical response vs anti-corruption culture

Designing out corruption

Common corruption barriers

Vendor counter-fraud and corruption system

Reporting procedures and guidance

Connecting strategy to anti-corruption culture

Creating a counter-fraud culture

Success measurement

Chapter 4 Current Counter-fraud Framework

Risk mitigation framework

Chapter 5 Typologies of Procurement Fraud and Corruption

Defining procurement fraud

Procurement fraud typologies

Scope of procurement fraud

Elements of procurement fraud

Insider threat in asset management

External threat in asset management

Corrupt practices

How are contract funds diverted or laundered?

Procurement corruption and associated money laundering

External threats

Chapter 6 Organised Crime Groups' Infiltration of Procurement

Defining organised crime groups

Impact

Enablers-why is it made possible?

Organisational enablers

The value of corruption to organised crime groups

Organised crime tactics, illicit activity and supply chain

Corruption within procurement

Intermediaries

Counterfeiting and the links to organised crime

How corruption is used

Why organised crime groups move into legal business

Organised crime proceeds invested in the legitimate economy

White-collar crime and links to organised crime

Bid rigging and cartels

Motivation

How criminals infiltrate public procurement

Covid-19 use of opportunity

Areas targeted

Political and personal connections

Corruption and the insider threat within procurement

Organised crime networks

Cartels and corruption

Risk indicators within the submission and assessment phase

Emerging trends

Chapter 7 Risk Areas Within Projects

Project planning

Project risk framework

Project manipulation

Project fraud risk

Chapter 8 Counterfeit Product Risk

Terminology

Distinguishing counterfeit products

Law, regulation and legal protection

Counterfeit pharmaceutical mortality rates

Impact of counterfeit pharmaceuticals

Threat to life

Sector impact from counterfeit products

Trade in counterfeit and illegal pesticides

Trends in trade in counterfeit and pirated goods

Global routes

Transit nations

Global enablers

Organisational enablers

Process risk factors

The use of corruption

Forged labels and documents

Chapter 9 Data Collection

Ability to collect data

Chapter 10 Procurement Fraud Risk Assessment

Global themes

Risk assessment process

Risk appetite

Assessing culture

Vendor counter-fraud system

Chapter 11 Risk Assessment Model

Risk model elements

Tactical Response

Disruption

Types of risk assessment

Individual risk factors

Process and control risk factors

Chapter 12 Prevention Approach

Risk mitigation

Common procurement fraud barriers and controls

Audit approach and control

Prevention awareness and training

Communicating policy

Prevention policy and procedures

Financial and quality controls

Human resources and recruitment

Asset misappropriation controls

Bid rigging controls

Due diligence controls

Erscheinungsdatum
Verlagsort Claygate
Sprache englisch
Maße 210 x 297 mm
Gewicht 572 g
Themenwelt Recht / Steuern EU / Internationales Recht
Recht / Steuern Strafrecht Besonderes Strafrecht
Sozialwissenschaften
Wirtschaft Betriebswirtschaft / Management
ISBN-10 1-80381-418-7 / 1803814187
ISBN-13 978-1-80381-418-6 / 9781803814186
Zustand Neuware
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