Procurement Fraud and Corruption
Grosvenor House Publishing Ltd (Verlag)
978-1-80381-418-6 (ISBN)
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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 | 10.07.2023 |
|---|---|
| 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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