36. In the most recent incident of fraud or corruption within your organisation that you are aware of, what type was committed?

Observation:

Respondents could select more than one answer for this question.

Of the 22.5% of respondents who were aware of at least one incident of fraud in their organisation, the two most prevalent types of incident reported were theft of cash (26.5%) and fraudulent expense claims (17.1%).

Note:

To help simplify the detailed tables, which depict the responses by sector, the types of fraud committed are in four groups:

1. Theft, encapsulating:

• Theft of cash
• Theft of plant and equipment
• Theft of inventory
• Theft of intellectual property

2. Fraudulent claims, encapsulating:

• Identity crime
• Fraudulent expense claim
• Fraudulent misuse of a credit card
• Fraudulent misuse of a fuel card
• Payroll fraud
• False claim for benefit

3. Falsifying documents, encapsulating:

• False invoicing
• Supplying false credentials
• Financial statement fraud (asset/revenue over statements and under statements)
• Provide false information or fraudulent alteration of documents

4. Conflicts of interest

Some examples provided by respondents:

“Using school phone by cleaner from external cleaning company supplier to call family overseas”

“Fraudulent use of phone system (international calls)”

“Regular use of a spare company car park without approval - and a deception to continue that use.”

“Falsification of research data”

“Misuse of plant and equipment without authority.”

“Booking travel for personal use”

“Failure to obtain approval in advance for purchase resulting in unapproved expenditure breaching policy via p-card rather than fixed asset system (value <$1000)”

“Committing the organisation to a contract outside delegation.”