3.1 Areas most commonly at risk from fraud are both internal and external and include those involving the handling of any asset of an attractive and portable nature. Among typical high risk areas are:
- Cash;
- Cheques;
- Credit cards;
- Contracts;
- Income;
- Payments;
- Expense claims;
- Housing benefits;
- Loans;
- Investments;
- Payroll;
- Grants;
- Stores etc.
3.2 Areas where corrupt practices or bribery may be found may include, but are not limited to:
- The award of permissions;
- Planning consents and licences;
- Canvassing for appointments;
- Hospitality;
- Interests of Members and Officers;
- Secondary employment of staff which may influence their work for an authority;
- Pressure selling;
- Tendering and award of contracts;
- Settlement of contractors' final accounts;
- Claims;
- Disposal of assets.
3.3 The risk of fraud, corruption and bribery is reflected in the Council's Risk Register. The Risk Registers link to the Council's objectives and priorities and the System of Internal Control.
3.4 These processes require managers to identify the key risks to achieving their service objectives and the controls to mitigate these risks, which may include fraud or corruption. Assurance that the controls to mitigate the risks are in place and operating satisfactorily is required, also annually, and give consideration to 3.1 and 3.2 above.
