Within successful public administration regimes there is a dynamic focus on socialization and communication to reinforce the notion of public service. This can include the swearing of a special oath when entering public office to regular training classes on what is expected of public servants. It can also include special recognition (awards and ceremonies) as well as “special” salary schemes, job security, benefits and even status. Socialization and rewards of public servants has been a concern of theorists for thousands of years.37 In the end, much of the socialization is left to managers who must both model and articulate the expectations within the organization.38

1. VALUE ANDETHICS OF PUBLICRESPONSIBILITY Rodalyn G. Salvaleon-Tusoy MPA Student2. SCOPE OF THE PRESENTATION Public Values and Public Office Administration Code of Administrative Ethics for Ethics Public Service3. WHAT IS ETHICAL BEHAVIOR? Ethical Behavior - what is accepted as “good” and “right” in the context of the governing moral code Values broad beliefs about what is or is not appropriate behavior4. PUBLIC OFFICE Publicoffice is both a duty and a position of great importance in a government bureaucracy.5. Public office is a public trust. Public officers and employees must at all times be accountable to the people, serve them with utmost responsibility, integrity and loyalty, and efficiency, act with patriotism and justice, and lead modest lives.Section 1 of Article XI of the 1987 Constitution of the Republic of the Philippines6. VALUES OF PUBLIC ADMINISTRATIONThe sum of thevalues of the peoplein a society it serves.It changes as rapidlyas do the peoplevalues7. Government People Public Administration8. ADMINISTRATIVE ETHICS Ethics is a way of life “Society’s view of what constitutes appropriate behavior by its public officials”9. ETHICS IN THE WORKPLACE What is an ethical dilemma? Situation that requires choosing a course of action10. EXAMPLES OF ETHICAL DILEMMAS Should I support my bosses incorrect views? • Should I sign a false document? Should I accept a gift from a client? • Should I give special treatment to a friend of boss’ friend?11. ETHICAL DILEMMASConfronting What Are Your Responsibilities?conflicting ► To the publicresponsibilities is the ► To the stakeholdersmost typical way ► To the organizationpublic administrators ► To the professionexperience ethical ► To your colleaguesdilemmas. ► To yourself - Terry Cooper12. NINE CAUSES/FACTORS OF NEGATIVEBEHAVIOR IN GOVERNMENT: 1. The difficulty of coping the economic realities because of unrealistic salary levels of government employee; • 2. The excessive desire for wealth and the “good life” among other higher- echelon government officials; 3. Low moral standards or values • 4. An administrative behavior that facilitates or support corruption13. NINE CAUSES/FACTORS OF NEGATIVEBEHAVIOR IN GOVERNMENT: 5. Related to the preceding factor, strong corrupting influence of clientele • 6. Bad example set by the leadership 7. The kinship system • 8. A cumbersome system of justice 9. Unenforceable and obsolete laws14. CODE OF ETHICS FOR PUBIC SERVICE Code of Ethics s a self-regulation manual among professionals15. For most public servants thetaking of an oath of loyaltymerely formalizes aresolution already made. Itamounts to an outerexpression of an innerdedication - the legalaspects of a code of ethicsby which the public employeeis guided in all his official actsand by which he expects allhis fellow workers to proceed John A. Vieg16. EXECUTIVE ORDER NO. 217 1. Have faith in Divine Providence that guides the destinies of men and nations. 2. Love your country for it is the home of your people, the seat of your affections,

and the source of your happiness and well being. Its defense is your primary duty. Be ready at all times to sacrifice and die for it if necessary. 3. Respect the Constitution which is the expression of your sovereign will. The government is your government. It has been established for your safety and welfare. Obey the laws and see that they are observed by all and that public officials comply their duties.17. EXECUTIVE ORDER NO. 217 4. Pay your taxes willingly and promptly. Citizenship implies not only rights but also obligations. 5. Safeguard the purity of suffrage and abide by the decisions of the majority. 6. Love and respect your parents. It is your duty to serve them gratefully and well. 7. Value your honor as you value your life. Poverty with honor is preferable to wealth with dishonor. 8. Lead a clean and frugal life. Do not indulge in frivolity or pretense. Be simple in your dress and modest in your behavior.18. EXECUTIVE ORDER NO. 217 9. Live up to the noble traditions of your people. Venerate the memory of the heroes. Their lives point the way to duty and honor. 10. Be industrious. Be not afraid or ashamed to do manual labor. Productive toil is conducive to economic security and adds to wealth of the nation. 11. Rely on your efforts for your progress and happiness. Be not easily discouraged. Persevere in the pursuit of your legitimate ambitions. 12. Do your work cheerfully, thoroughly and well. Work badly is worse than work undone. Do not leave for tomorrow what you can do today.19. EXECUTIVE ORDER NO. 217 13. Contribute to the welfare of your community and promote social justice. You do not live for yourself and your families alone. You are part of society to which you owe definite responsibilities. 14. Cultivate the habit of using goods made in the Philippines. Patronize the product and trades of your countrymen. 15. Use and develop our natural resources and conserve them for posterity. They are inalienable heritage of its people. Do not traffic with your citizenship.20. CODE OF ETHICS FOR PUBLICOFFICERS AND EMPLOYEESI. Respect and uphold the Constitution and laws of the Republic of the Philippines.II. Observe the highest standard of morality, integrity, honesty, loyalty, and devotion to the public weal.III. Perform his tasks thoroughly, faithfully, and efficiently.IV. Be physically and mentally fit for public service and live within his income.V. Expose corrupt practices in the public services without fear or favor.21. CODE OF ETHICS FOR PUBLICOFFICERS AND EMPLOYEESVI. Serve the public courteously, justly and impartially regardless of kinship, friendship, social standing, religious or political differencesVII. Discharge duties promptly without thought of gifts, benefits or any remuneration which may influence the proper performance of official functions.VIII. Engage in no business with the Government or with any private party, either directly or indirectly, which will be inconsistent with his position as a public servant.IX. Divulge no confidential information coming to him by the nature of his office or duties.22. CODE OF ETHICS FOR PUBLICOFFICERS AND EMPLOYEESX. Uphold, respect, and observe these principles, ever conscious that public office is a public trust which he should neither violate, nor should he allow suspicion to raise that such has been abused or betrayed. Memorandum Circular No. 109 was issued on March 30, 1965 by the President of the Philippine Republic

23. REFERENCES: Jose P. Leveriza. Chapter 20: Value and Ethics of Public Responsibility. Public Administration: The Business of Government. Second Edition Google images for the pictures and icons YouTube(January 21, 2010). cccvideovault. What are community values?. Retrieved from https://www.youtube.com/watch?v=eKz2R61YUV0

FOR YOUR PROTECTION, DO NOT USE A GOVERNMENT PHONE, FAX, OR COMPUTER TO CONTACT POGOThe Project On Government Oversight has a long history of working with individuals daring to expose corruption. Many of these individuals with whom POGO has worked choose to remain anonymous to the public and even to POGO itself.

If you have information regarding fraudulent or wasteful activities in the government or the industries

it regulates, and you would like to expose it in order to keep the government accountable to its citizens, please contact us.

POGO may be able to further research your concerns, bring public attention to any wrongdoing, and alert those who can bring about change. We've been watchdogs since 1981.

The Downside of "Whistleblowing" or exposing corruptionWhistleblowing is often not easy. Exposed whistleblowers are almost always reprimanded, fired, and/or harassed, even if they have not "gone public" and even if their allegations are proven to be true. It takes a lot of courage and forethought to take on a powerful government agency or a private contractor. The mental, emotional, and fiscal hardships that a whistleblower may encounter should be fully understood before any steps are taken to disseminate information - publicly or not.

In recent years, protections for federal employees have been unraveled by hostile judicial rulings. As a result, federal employees have little protections against retaliation.

Expose Corruption AnonymouslyBy working with POGO anonymously, the whistleblower generally does not risk retaliation or jeopardize his or her career. It is entirely up to the whistleblower to provide POGO with the necessary information, documents, or leads. This allows the whistleblower to expose the wrongdoing while lowering the risk of being attacked. In the past POGO has worked with whistleblowers who remain anonymous even to POGO. Unless you have already been publicly labeled as a whistleblower, we usually do not recommend coming forward publicly and exposing yourself to the many risks associated with doing so.

How-to Guide for Public Employees Exposing ProblemsThe Art of Anonymous Activism

Three national nonprofits have joined forces to help public employees who blow the whistle on waste, fraud, or abuse by releasing a how-to manual, The Art of Anonymous Activism: Serving the Public While Surviving Public Service. Citing the increased dangers of whistleblowing, the support groups hope the guide will allow more public employees to come forward while avoiding retaliation from agencies seeking to hide their foibles and corruption.

Click here to read Chapter 1 of The Art of Anonymous Activism: Serving the Public While Surviving Public Service. Click here to order a copy online.

"The Art of Anonymous Activism gives us the tools and guidance necessary to 'make noise' in defense of our fellow citizens while protecting ourselves from harm."

-- Frank Serpico (in forward to the book)

How POGO Chooses Its ProjectsThe following are the criteria POGO uses to determine which projects we pursue. They do not present rigid guidelines, but provide us with a consistent way to evaluate our priorities.

Capacity to make a unique contributionOpening for positive systemic change in the federal governmentAbility to broaden public awarenessUrgency for actionAvailability of inside sources and/or documentsFor more information on how POGO works on its projects, see our About page.

What POGO Does Not DoWe do not deal with local and state issues unless federal money is involved.We do not provide legal advice or representation. Moreover, we will not recommend a specific legal counsel.We do not look at individual cases of fraud or waste unless they are directly representative of systemic or wide spread problems in the federal government and/or its contractors.Although POGO evaluates every lead we receive, because we are a small organization, we are unable to pursue every case. Thank you for understanding our intentions and limitations.

If your information does not involve the federal government then we cannot take your case, but may be able to refer you to another organization. Click here for other resources.

REPORT CORRUPTION FORM »

What organization(s)/government agency/government contractor is involved in the alleged wrongdoing?

What is the specific wrongdoing of which you have knowledge? Be as specific as possible by providing detailed information.

Is the wrongdoing still going on? If no, when was the activity suspended?

Do you have documents or other physical evidence that you would be able to send us to support your claim if POGO takes your case?

Do you know if this wrongdoing is occurring elsewhere or is it limited to your office/region/branch?

Who have you told of the possible wrongdoing (co-workers, supervisors, other organizations, etc)?

Other than those you may have told, are others also aware of this wrongdoing?

What adverse action has occurred against you (if any)?

May we contact you? Yes or No

If not, please give us as much detail about the substance of the waste, fraud, or abuse as possible, and contact us during regular business hours in about 10 working days. We are likely to have follow-up questions.

Have you been in contact with the media? Yes or No

Is it OK if POGO contacts the media about your case? Yes or No

Philippines: Integrity Indicators ScorecardPhilippines: Integrity Scorecard Report > Sub-Category: Whistle-blowing MeasuresIndicators Score48 Are employees protected from recrimination or other negative consequences when reporting corruption (i.e. whistle-blowing)? 6349 Is there an internal mechanism (i.e. phone hotline, e-mail address, local office) through which civil servants can report corruption? 10050 In practice, is the internal mechanism (i.e. phone hotline, e-mail address, local office) through which civil servants can report corruption effective? 75Indicator and sub-Indicator Details

48 Are employees protected from recrimination or other negative consequences when reporting corruption (i.e. whistle-blowing)?

48a: In law, civil servants who report cases of corruption, graft, abuse of power, or abuse of resources are protected from recrimination or other negative consequences. Score: YES NO score Comments: There are several laws that protect and reward people who provide information against corrupt practices and other crimes such as RA 6981 and PD 749. However, these laws apply to witnesses and/or complainants; not directly to whistle-blowers.According to the AIMS-Hills Governance Research on whistle-blowing in the Philippines, there are eight pending whistle-blowing bills in the House and Senate. Almost all of the bills seek to strengthen the accountability, integrity, and responsiveness of public officials and employees. It is observed that there is an emerging consensus on designing a whistle-blowing legislation primarily as an anti-corruption measure.

References: Witness Protection, Security and Benefit Act, RA 6981. [ LINK ]

Presidential Decree 749 - Granting Immunity from Prosecution to Givers of Bribes and Other Gifts and to their Accomplices in Bribery and Other Graft Cases Against Public Officers. [ LINK ]

48b: In practice, civil servants who report cases of corruption, graft, abuse of power, or abuse of resources are protected from recrimination or other negative consequences. Score: 100 75 50 25 0 score Comments: The culture does not encourage whistle-blowing. In fact, one of the main reasons why people do not report corrupt practices is because of its negative consequences. Most often, whistle-blowers are fired and become ostracized by friends and co-workers. The fear generated by such retaliation creates a chilling effect on the willingness of people to come forward.The anti-corruption party list CIBAC relates that they have encountered many cases where citizens were harassed or discriminated against for filing formal charges against public officers and employees.

To avoid negative consequences, reports are done anonymously. However, this limits the availability of information to pursue the case/complaints.

References: Phone interview with Karina C. David, former Civil Service Commission chairwoman and officer of Former Senior Government Officials (FSGO), Sept. 16, 2008.

E-mail interview with attorney Frederick Mikhail Farolan, chief of staff, Citizens' Battle Against Corruption (CIBAC) party list, House of Representatives, Sept. 17, 2008, Quezon City.

#Whistleblowing in the Philippines Awareness, Attitudes and Structures#. AIMS-Hills Governance Center. [ LINK ]

48c: In law, private sector employees who report cases of corruption, graft, abuse of power, or abuse of resources are protected from recrimination or other negative consequences. Score: YES NO score Comments: There are several laws that protect and reward people who provide information against corrupt practices and other crimes such as RA 6981 and PD 749. However, these laws apply to witnesses and/or complainants; not directly to whistle-blowers.Internally, some big companies have their own whistle-blowing policy like the Philippine Long

Distance Telephone (PLDT), one of the Philippine companies listed on the New York Stock Exchange (NYSE). Because of this, it needs to comply with NYSE's regulatory requirements such as Section 404 of the Sarbanes-Oxley Act, a landmark United States law on corporate accountability, which requires companies to establish internal control structures and procedures including an internal whistle-blowing policy. The policy protects a whistle-blower who identifies himself or herself by defining the punishable actions that constitute retaliation against a whistle-blower.

Of the eight pending whistle-blowing bills in Congress, at least three seek to strengthen corporate accountability or clearly apply to whistle-blowing in the private sector.

In practice, like in the civil service, private sector employees report anonymously to avoid negative consequences of blowing the whistle.

References: Witness Protection, Security and Benefit Act, RA 6981. [ LINK ]

Granting Immunity from Prosecution to Givers of Bribes and Other Gifts and to their Accomplices in Bribery and Other Graft Cases Against Public Officers, PD 749. [ LINK ]

#Whistleblowing in the Philippines Awareness, Attitudes and Structures#. AIMS-Hills Governance Center. [ LINK ]

48d: In practice, private sector employees who report cases of corruption, graft, abuse of power, or abuse of resources are protected from recrimination or other negative consequences. Score: 100 75 50 25 0 score Comments: The personal risks also apply to whistle-blowers in the private sector. These risks include the loss of job and other retaliatory actions at work, ostracism by colleagues, severance of social relationships and threats to personal security and safety.References: #Whistleblowing in the Philippines Awareness, Attitudes and Structures#. AIMS-Hills Governance Center. [ LINK ]

Peer Review Comments: Whistleblowers have been killed in the Philippines. Not always or even often, but the recriminations can be very severe.

49 Is there an internal mechanism (i.e. phone hotline, e-mail address, local office) through which civil servants can report corruption? 49: In law, is there an internal mechanism (i.e. phone hotline, e-mail address, local office) through which civil servants can report corruption? Score: YES NO score Comments: There is no legislated mechanism in which civil servants can report corruption. However, there are existing programs launched by the Civil Service Commission and the Office of the Ombudsman establishing these sort of mechanisms using e-mail, hotlines, and text messages (SMS). These reporting mechanisms are designed for the general public but include civil servants. There are also NGO hotlines, such as Bantay Kalikasan, that are available to the public to report corrupt environmental practices.The reporting mechanism of the CSC is not primarily designed as an anti-corruption mechanism but for complaints on inefficiency and discourtesy of civil servants, though petty graft and corruption are also

reported and dealt with.

References: Phone interview with Karina C. David, former Civil Service Commission chairwoman and officer of Former Senior Government Officials (FSGO), Sept. 16, 2008.

E-mail interview with attorney Frederick Mikhail Farolan, chief of staff, Citizens' Battle Against Corruption (CIBAC) party list, House of Representatives, Sept. 17, 2008, Quezon City.

50 In practice, is the internal mechanism (i.e. phone hotline, e-mail address, local office) through which civil servants can report corruption effective? 50a: In practice, the internal reporting mechanism for public sector corruption has a professional, full-time staff. Score: 100 75 50 25 0 score Comments: The Office of the Ombudsman faces a lack of funds, manpower and equipment, but meager resources have not prevented it from performing its duties. A series of grants from international donors allows the OMB to investigate cases sourced from the World Bank, the European Union, AusAID, USAID and the MCC.The Civil Service Commission as a constitutional body receives automatic appropriations.

References: Gabriella Quimson, Philippine National Integrity System Study, 2006.

"Ombudsman meager resources not an obstacle in doing its job," government Web site, July 28, 2005. [ LINK ]

Attorney Rodolfo Elman of the Office of the Ombudsman in Mindanao, during the Club 888 Forum in Davao City, March 5, 2008.

Phone interview with Karina C. David, former Civil Service Commission chairwoman and officer of Former Senior Government Officials (FSGO), Sept. 16, 2008.

Peer Review Comments: That the Office of the Ombudsman under the leadership of Merceditas Gutierrez has been performing its duties remains questionable in the minds of many people. Reports of infighting and demoralization within the Office of the Ombudsman, as well as the questionable integrity of some of its officials and perceived partiality of Gutierrez, have significantly diminished the generally good reputation that the agency enjoyed under former Ombudsman Simeon Marcelo.

See "Roxas: Ombudsman fails in duty to 'protect the people,'" ABS-CBN News website, Nov. 2, 2008, [ LINK ]

"Ombudsman sacks Villa-Ignacio, team from TCC cases," Nov 4, 2008, GMA News website, [ LINK ].

Peer Review Comments: I would put it a little lower - 50.

50b: In practice, the internal reporting mechanism for public sector corruption receives regular funding. Score: 100 75 50 25 0 score

Comments: Both the Office of the Ombudsman and the Civil Service Commission are constitutional bodies having yearly earmarked public funding.References: Phone interview with Karina C. David, former Civil Service Commission chairwoman and officer of Former Senior Government Officials (FSGO), Sept. 16, 2008.

1987 Philippine Constitution

Peer Review Comments: That is true, but they do not receive enough money to enable them to do their jobs effectively.

50c: In practice, the internal reporting mechanism for public sector corruption acts on complaints within a reasonable time period. Score: 100 75 50 25 0 score Comments: Ombudsman Gutierrez said allegations that they are sitting on cases and complaints are not true and points out a number of "big fish" cases that are being investigated.With regard to the reporting mechanism in the CSC, David, a former chairwoman, relates that in her time with the commission, complaints on petty corruption like illegal use of official vehicle are dealt with and responded to within one to two weeks 80 percent of the time.

References: Interview with Ombudsman Merceditas N. Gutierrez, Sept. 18, 2008, and [ LINK ]

Phone interview with Karina C. David, former Civil Service Commission chairwoman and officer of Former Senior Government Officials (FSGO), Sept. 16, 2008.

Peer Review Comments: Its protestations to the contrary notwithstanding, the Office of the Ombudsman has been widely criticized for its perceived nonaction on certain corruption cases, such as the fertilizer scam involving a former agriculture undersecretary known to be close to the first gentleman. Prior to this scandal, the office had cleared Comelec officials of any any criminal liability in the controversial 1.3 billion peso (US$ 27.4 million) poll computerization project with a private company.

"Ombudsman report indicts Joc-joc for fertilizer scam," Newsbreak, June 5, 2008, [ LINK ]

"Senators call on Ombudswoman 'to save her office's integrity," SunStar Cebu, October 5, 2006, [ LINK ]

Peer Review Comments: I think the interview subjects are being kind to themselves and their former colleagues.

50d: In practice, when necessary, the internal reporting mechanism for public sector corruption initiates investigations. Score: 100 75 50 25 0 score Comments: The Office of the Ombudsman is charged with five major functions: public assistance, graft prevention, investigation, prosecution and administrative adjudication. In practice the Ombudsman has initiated motu propio investigations including parallel investigations on ongoing cases.In the Civil Service Commission, complaints are endorsed to the concerned government agencies.

Regional offices arbitrate CSC-related complaints.

The Office of the Ombudsman has consistently been aggressive in investigating cases of corruption in government. Unlike the National Prosecution Service under the Department of Justice which investigates only cases formally brought under its jurisdiction, the Ombudsman investigates motu propio cases filed in whatever form and in whatever manner. The Office of the Ombudsman has investigated and successfully prosecuted President Estrada, a President of the Republic of the Philippines, and has also investigated a former Secretary of Justice, Nani Perez. During the Perez hearings, the ombudsman also summoned the First Gentleman, her former classmate, to participate in the investigation.

References: [ LINK ]. RA 6770 Sec 15 (1): "Investigate and prosecute on its own or on complaint by any person, any act or omission of any public officer or employee, office or agency, when such act or omission appears to b illegal, unjust, improper or inefficient."

Phone interview with Karina C. David, former Civil Service Commission chairwoman and officer of Former Senior Government Officials (FSGO), Sept. 16, 2008.

Peer Review Comments: The Office of the Ombudsman is consistently perceived to be selective in its pursuit of cases to investigate and prosecute, allegedly running only after the small fish while letting the big ones get away with their misdeeds.

How to stop fraud and corruption in the workplace

What's the best approach for stopping fraud and corruption?The key deterrent of fraud and corruption is awareness and prevention. Some of the processes which are deemed most effective involve denial of opportunity, effective leadership and oversight, auditing and pre-employee screening.

Denial of opportunity may be translated in the form of internal controls and consistently adhering to clearly defined procedures established by the University's leadership.

What's wrong with just trusting people?Nobody wants to doubt co-workers and their honesty.

In fact, most people will not engage in fraudulent and corrupt conduct. However, we must understand and accept the reality that fraud is possible and some people will be corrupt!

All too often in the past, "trusted employees" in organisations have been given the "keys to the kingdom" with little or no oversight and control, leaving the door wide open for fraudulent or corrupt behaviour.

Trust is important … but trust is not an internal control! Relying on trust alone is asking for trouble particularly in those areas of an organisation where this is a greater risk of that trust being breached.

If you do not believe that fraud and corruption is possible in the workplace, you will never identify it, even if it is clearly evident. Very often symptoms (i.e. “red flags” - refer to Portrait of a Fraudster - what to lookout for) may be viewed as administrative errors because individuals cannot conceive of the existence of fraud or corruption particularly where there is a long time affiliation with co-workers.

Why isn't it enough to just sanction someone once such behaviour is identified?Remember the fraud triangle? Simply punishing a person who has been caught committing a fraud is not a totally effective way to deter fraud. Some of the reasons are as follows:

A fraudster will only commit fraud when there is a perceived opportunity to solve their problems in secret. They don't anticipate getting caught, so the threat of sanctions doesn't really carry any weight i.e. they don't expect to face them.If a fraudster rationalises their conduct, to them it is legal or justified. Thus, they don't see their actions as something that should be sanctioned.Fraudsters greatly fear that their behaviour will be detected. The threat of sanctions is only ever a secondary consideration. What can I do to deter fraudulent and corrupt behaviour?To effectively deter fraud and corruption, you need to:

be aware of where fraud and corruption is likely i.e. understand and manage the areas of risk under your control;have a good understanding of why people may engage in fraudulent or corrupt activity i.e. understand the components of the fraud triangle and be on the lookout for red flags; andalways "do the right thing", and encourage others to do the same. What is "doing the right thing"?For all staff, doing the right thing means living the University's values, and working and behaving in accordance with the Code of Conduct, Staff Enterprise Agreement/Employment Contracts, University policy framework and all relevant laws and regulations.

As a manager, it means "leading by example" (i.e. setting the right tone, walking the talk) and taking appropriate steps to ensure that your internal controls are adequate and operating effectively to:

prevent fraud and corruption from occurring; anddetect and appropriately respond (as soon as possible) to any incidences should they be found or suspected. Regardless of who you are, what you do, or what you're responsible for, it also means:

saying NO! to anything that sounds or looks suspicious, improper or illegal; andhaving the courage to speak out and speak up when you see something that just doesn't look or feel right. Watch this video produced by the American Institute of Certified Public Accountants and the ACFE (Association of Certified Fraud Examiners) to see how things can go terribly wrong when the "tone at the top" is not right in an organisation.

What are some essential internal controls for deterring fraudulent and corrupt behaviour?The following basic internal controls are a good starting point for ensuring a low fraud and corruption working environment:

Segregation of duties, to prevent one person from undertaking an entire transaction alone.Clearly established lines of delegated authority and responsibility.Position descriptions that clearly represent the jobs people actually do.Compulsory clearance of overdue accumulated leave, particularly for those in key positions of trust.Job rotation (wherever possible), again for those in key positions of trust.

Staff awareness, education and training to ensure all staff are aware of and can recognise the signs of possible fraudulent or corrupt behaviour. Adequate protective measures for safeguarding, assets, processes and data.Documentation retained and managed in accordance with records management policy.A work environment where people feel comfortable in raising concerns and are not penalised for doing so.Ongoing management oversight / monitoring of work functions to verify that controls are operating effectively e.g. reconciliations, confirmations, exception reports. How can I improve my knowledge of how to prevent and deal with fraud and corruption?Here are some hypothetical case studies which illustrate the types of fraudulent or corrupt acts that can take place in the workplace, the risks that the University may be exposed to from these acts, and what can be done to prevent/minimise or manage them.

See how well you understand the risks raised in each case and consider what you would/could do if faced with the same circumstances!

Case Study No. 1 - Corruption in the procurement of servicesCase Study No. 2 - Theft in the workplaceCase Study No. 3 - Fraudulent corporate card expensesCase Study No. 4 - Conflict of interest involving receipt of gifts Case Study No. 5 - Research misconduct (an interactive video from the US Office of Research Integrity)