By Melissa Bailey
IIA NZ Board Member
The foundations of a good fraud and integrity programme are prevention and detection programmes. But even with the best organisational culture, and the correct safeguards in place, at some point allegations of fraud or corruption will surface.
At this point, your response framework should kick into action.
Larger organisations in New Zealand have the luxury of dedicated internal audit, integrity or fraud investigation teams. For those organisations without dedicated resources, a suspected fraud or corruption incident can be venturing into the unknown.