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Fraud Awareness

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Fraud and stupid can look just alike. Learned primarily from experience not from textbooks. ... Videos. Fraud Alerts. 18. OIG Fraud Hotline (213) 241-7778. 1 ... – PowerPoint PPT presentation

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Title: Fraud Awareness


1
Fraud Awareness
  • Audit, Business Technology Committee
  • September 23, 2004

2
Presentation Focus
  • Roles and Responsibilities
  • Identifying and Reporting
  • Setting the Tone

3
Organizational Structure
4
Roles and Responsibilities
  • Office of the Inspector General
  • District Management and Staff
  • Contractors and Vendors

5
OIG Charter
  • The OIG is responsible for
  • Detecting and preventing waste, fraud, abuse, and
    unethical behavior.
  • Identifying systemic issues and systemic steps to
    reduce fraudulent or unethical activities.
  • Managing the Districts Fraud Hotline.

6
OIG Charter
  • The OIG is responsible for
  • Recommending remedies where fraudulent or
    unethical behavior has been found.
  • Coordinating and sharing information with
    appropriate law enforcement officials when
    criminal activity is suspected.

7
OIG Charter
  • District management is responsible for
  • Establishing policies and systems of internal
    control that discourage fraudulent or unethical
    behavior.
  • Reporting any allegations or evidence of
    misconduct to the Inspector General.

8
Employee Code of Ethics
  • We are committed to reporting gross
    mismanagement, significant waste of funds, abuse
    of authority, threats to safety, violations of
    our Code of Ethics, laws, rules, regulations,
    bulletins, policies and procedures, or other
    conduct that damages our integrity or reputation,
    to our supervisor, the Ethics Officer or the
    Inspector General.

9
Contractors and ConsultantsCode of Conduct
  • The LAUSD encourages good faith reporting of
    all suspected violations of this Code of
    Conduct.
  • All suspected violations shall be reported
    immediately to the Office of the Inspector
    General or the Ethics Office for investigation.

10
Fraud, Waste and Abuse
  • Fraud
  • Waste
  • Abuse

11
What is Fraud?
  • Intentional deception or misrepresentation made
    by a person with the knowledge that the deception
    could result in some unauthorized benefit to the
    person or someone else.

12
What is Waste?
  • Incurring unnecessary costs as a result of
    inefficient or ineffective practices, systems, or
    controls.

13
What is Abuse?
  • Administrative violations of an organizations
    policies, rules, regulations, or procedures
    resulting from the improper use of funds,
    equipment, supplies, or position.

14
The Fraud Triangle
Opportunity
Rationalization
Motive
15
Think Fraud To Find Fraud
  • Skeptical Attitude
  • Questioning Mind

16
Think Fraud To Find Fraud
  • Identifying fraud is more of a mind-set.
  • Focus on exceptions, oddities, and patterns.
  • Fraud and stupid can look just alike.
  • Learned primarily from experience not from
    textbooks.
  • Must think like a thief.

17
Fraud Awareness Program
  • Ethics Program
  • Fraud Hotline
  • Fraud Awareness Seminars
  • Videos
  • Fraud Alerts

18
OIG Fraud Hotline
  • (213) 241-7778
  • 1-866-LAUSD-OIG or 1-866-528-7364
  • www.laoig.org
  • Office of the Inspector General
  • Fraud Hotline Center
  • 333 S. Beaudry Avenue, 12th Floor
  • Los Angeles, CA 90017

19
Calling the Fraud Hotline
  • Who committed the alleged fraud?
  • What was the fraudulent activity?
  • Where did the fraud take place?
  • When did it happen?
  • How much was misappropriated?
  • How was the fraud committed?
  • Who else knows about it?

20
Indicators of Fraud
  • Refusal to produce records, files or documents
  • All copies, no originals
  • No exceptions or errors
  • Altered payroll documents

21
Indicators of Fraud
  • Excessive overtime
  • Lack of competitive bidding
  • Payments to a vendor post office box
  • Significant life-style changes

22
Indicators of Fraud
  • Objection to an internal audit
  • Refusal to take vacation
  • Key personnel going to work for vendors
  • Lack of segregation of duties

23
Fraudulent and Unethical Behavior
  • Embezzlement of cafeteria funds
  • Inappropriate use of the Internet
  • Payroll fraud

24
Fraudulent and Unethical Behavior
  • Fraudulent purchase orders
  • Violation of policies
  • Falsification of documents

25
Fraudulent and Unethical Behavior
  • Ethics violations
  • False claims
  • Embezzlement of real estate funds

26
Setting the Tone
  • Management is responsible for
  • Setting the proper tone.
  • Creating and maintaining a culture of honesty and
    ethics.
  • Establishing appropriate controls.

27
Setting the Tone
  • You get what you reward and encourage what you
    allow.
  • Ethics codes dont make people ethical.
  • Wisdom is knowing which path to take next
    integrity is taking it.
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