35. In the most recent incident of fraud or corruption within your organisation that you are aware of, that involved internal parties, the main perpetrator(s) was?

Public Sector Fraud Awareness Survey - Findings: Incidents of fraud.

Observation:

PwC comment:
Internal fraud remains a significant risk for organisations. Most incidents of internal fraud reported by respondents were perpetrated by employees below manager level. However, we have noted that during the current challenging economic environment, internal fraud is increasingly committed by those at managerial level and above.

Of the 22.5% of respondents who were aware of at least one incident of fraud in their organisation, 77.4% reported that the main perpetrator came from within the organisation.

Respondents indicated the main perpetrator was an operational staff (46%) or administration/support service person (22%).

  Chief Executive Officer / Managing Director / Principal Member of the senior executive / leadership team or equivalent Line manager Admin & Support Services Operational staff Other Total
Chief Executive Officer/Managing Director/Principal 2 3% 2 3% 5 6% 23 29% 33 42% 14 18% 79
Member of the senior executive/leadership team or equivalent 2 1% 4 3% 13 9% 28 20% 74 53% 18 13% 139
Line manager (if not one of the above) 0 0% 0 0% 12 19% 13 20% 30 47% 9 14% 64
Administration/Support Services 0 0% 0 0% 2 12% 2 12% 6 35% 7 41% 17
Operational staff (e.g. Teacher, Analyst, Advisor, Technician, Officer, Engineer, Accountant) 4 15% 1 4% 4 15% 5 19% 8 31% 4 15% 26
Total 8 2% 7 2% 36 11% 71 22% 151 46% 52 16% 325
  Chief Executive Officer / Managing Director / Principal Member of the senior executive / leadership team or equivalent Line manager Admin Support Services Operational staff Other Total
Central Government                          
Autonomous Crown Entities 0 0% 1 10% 0 0% 1 10% 5 50% 3 30% 10
Central Government - Other 1 10% 0 0% 1 10% 3 30% 5 50% 0 0% 10
Crown Agents or Companies 0 0% 0 0% 4 17% 10 42% 10 42% 0 0% 24
Crown Research Institutes 0 0% 0 0% 0 0% 0 0% 2 100% 0 0% 2
District Health Boards 1 4% 2 8% 2 8% 2 8% 13 52% 5 20% 25
Government Departments 1 2% 0 0% 7 13% 13 24% 27 49% 7 13% 55
Independent Crown Entities 0 0% 0 0% 0 0% 0 0% 0 0% 1 100% 1
Māori Trust Boards 0 0% 0 0% 1 33% 1 33% 0 0% 1 33% 3
Rural Education Activities Programmes 0 0% 0 0% 0 0% 0 0% 0 0% 2 100% 2
State-Owned Enterprises 0 0% 0 0% 1 5% 4 21% 12 63% 2 11% 19
Tertiary Education Institutions 1 3% 0 0% 3 9% 12 36% 12 36% 5 15% 33
Sub-Total 4 2% 3 2% 19 10% 46 25% 86 47% 26 14% 184
  Chief Executive Officer / Managing Director / Principal Member of the senior executive / leadership team or equivalent Line manager Admin Support Services Operational staff Other Total
Local Government                          
Airports 0 0% 0 0% 1 17% 0 0% 3 50% 2 33% 6
Council Controlled Organisations or Council Controlled Trading Organisations 0 0% 0 0% 1 7% 2 14% 7 50% 4 29% 14
Energy Companies 0 0% 0 0% 3 21% 2 14% 6 43% 3 21% 14
Fish and Game Councils 0 0% 0 0% 0 0% 0 0% 1 100% 0 0% 1
Licensing and Community Trusts 0 0% 0 0% 3 50% 1 17% 2 33% 0 0% 6
Local Authorities 0 0% 1 2% 7 11% 13 20% 35 55% 8 13% 64
Local Government - Other 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0
Port Companies 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0
Sub-Total 0 0% 1 1% 15 14% 18 17% 54 51% 17 16% 105
                           
Schools 4 11% 3 8% 2 6% 7 19% 11 31% 9 25% 36
Total 8 2% 7 2% 36 11% 71 22% 151 46% 52 16% 325

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