Appendix 1: Tables of tertiary education institution survey data

Tertiary education institutions were within our central government sector, which was made up of 11 different entity types. The other 10 entity types were government departments, Crown agents or companies, autonomous Crown entities, independent Crown entities, central government – other, Māori Trust Boards, Rural Education Activities Programmes, Crown research institutes, district health boards, and State-owned enterprises.

These 11 entity types made up 45% of the total number of respondents from all public entities. Other respondents were working in schools (32.7%) and local government entities (22.3%).

The tertiary education institution respondents represented 6% of the total respondents. The following graphs and tables compare the tertiary education institution results with the wider central government sector and the public sector overall.

We have rounded the percentages to the nearest whole number, so the percentages may not always add to 100.

1: My organisation has a Fraud Policy.

	Yes		No		Don't know		Total
Tertiary education institutions	80	88%	1	1%	10	11%	91
Central government	539	83%	38	6%	69	11%	646
All public entities	1143	79%	135	9%	169	12%	1447

2: The Fraud Policy is communicated regularly (annually or biannually).

	Yes		No		Don't know		Total
Tertiary education institutions	61	76%	14	18%	5	6%	80
Central government	338	63%	140	26%	59	11%	537
All public entities	735	64%	295	26%	113	10%	1143

3: My organisation has a staff Code of Conduct.

	Yes		No		Don't know		Total
Tertiary education institutions	83	91%	6	7%	2	2%	91
Central government	611	95%	22	3%	10	2%	643
All public entities	1321	92%	86	6%	35	2%	1442

4: The staff Code of Conduct is communicated regularly (annually or biannually).

	Yes		No		Don't know		Total
Tertiary education institutions	56	67%	19	23%	8	10%	83
Central government	413	68%	143	23%	54	9%	610
All public entities	921	70%	286	22%	115	9%	1322

5: My organisation has a clear policy on accepting gifts or services.

	Yes		No		Don't know		Total
Tertiary education institutions	77	85%	4	4%	10	11%	91
Central government	579	90%	33	5%	30	5%	642
All public entities	1025	71%	266	18%	149	10%	1440

6: Receiving gifts, free or heavily discounted services or preferential treatment because of my role in my organisation is …

Note: The "right" answer to this question is a response that is in keeping with the entity's gifts policy.

7: My organisation has designated a person who is responsible for fraud risks, including investigation.

	Yes		No		Don't know		Total
Tertiary education institutions	73	80%	3	3%	15	16%	91
Central government	472	74%	73	11%	95	15%	640
All public entities	971	68%	258	18%	206	14%	1435

8: I am confident that managers in my organisation understand their responsibilities for preventing and detecting the risks of fraud and corruption.

	Yes		No		Don't know		Total
Tertiary education institutions	76	84%	11	12%	4	4%	91
Central government	565	88%	41	6%	34	5%	640
All public entities	1282	89%	80	6%	72	5%	1434

9: I am confident that other employees understand their responsibilities for preventing and detecting the risks of fraud and corruption.

	Yes		No		Don't know		Total
Tertiary education institutions	53	58%	19	21%	19	21%	91
Central government	447	70%	90	14%	103	16%	640
All public entities	1049	73%	181	13%	204	14%	1434

10: My organisation reviews its fraud controls on a regular basis (annually or biannually).

	Yes		No		Don't know		Total
Tertiary education institutions	72	79%	2	2%	17	19%	91
Central government	449	70%	43	7%	147	23%	639
All public entities	960	67%	178	12%	295	21%	1433

11: My organisation takes a proactive approach to preventing fraud and corruption.

	Yes		No		Don't know		Total
Tertiary education institutions	68	75%	10	11%	13	14%	91
Central government	494	77%	61	10%	83	13%	638
All public entities	1105	77%	164	11%	162	11%	1431

12: New employees at my organisation undergo pre-employment screening that includes criminal history checks.

	Yes		No		Don't know		Total
Tertiary education institutions	45	49%	22	24%	24	26%	91
Central government	394	62%	148	23%	96	15%	638
All public entities	1016	71%	251	18%	164	11%	1431

13: I have had fraud awareness training at my current organisation.

	Yes		No		Don't know		Total
Tertiary education institutions	35	38%	55	60%	1	1%	91
Central government	169	26%	452	71%	17	3%	638
All public entities	338	24%	1057	74%	36	3%	1431

14: The fraud awareness training that I received at my current organisation was …

15: My organisation carries out due diligence on new suppliers, including credit checks and checks for conflicts of interest.

	Yes		No		Don't know		Total
Tertiary education institutions	51	56%	14	15%	26	29%	91
Central government	328	51%	114	18%	196	31%	638
All public entities	680	48%	366	26%	385	27%	1431

16: My organisation encourages staff to come forward if they see or suspect fraud or corruption.

	Yes		No		Don't know		Total
Tertiary education institutions	79	87%	7	8%	5	5%	91
Central government	556	87%	36	6%	45	7%	637
All public entities	1258	88%	72	5%	100	7%	1430

17: The culture at my organisation is such that I would be willing to raise any concerns that I may have regarding fraud or corruption and I know that my concerns will be taken seriously and I would not suffer any retaliation.

	Yes		No		Don't know		Total
Tertiary education institutions	82	90%	4	4%	5	5%	91
Central government	604	95%	12	2%	21	3%	637
All public entities	1357	95%	21	1%	50	4%	1428

18: My organisation has a Protected Disclosures Policy (or similar).

	Yes		No		Don't know		Total
Tertiary education institutions	75	82%	2	2%	14	15%	91
Central government	475	75%	38	6%	124	19%	637
All public entities	1017	71%	114	8%	297	21%	1428

19: There is a whistleblower hotline at my organisation.

	Yes		No		Don't know		Total
Tertiary education institutions	22	24%	53	58%	16	18%	91
Central government	93	15%	438	69%	106	17%	637
All public entities	166	12%	1067	75%	195	14%	1428

20: When fraud or corruption risks are raised at my organisation, my organisation takes proactive steps to reduce the risk.

	Yes		No		Don't know		Total
Tertiary education institutions	87	96%	0	0%	4	4%	91
Central government	595	94%	5	1%	36	6%	636
All public entities	1236	87%	10	1%	182	13%	1428

21: Credit card expenditure is closely monitored.

	Yes		No		Don't know		Total
Tertiary education institutions	87	96%	0	-	4	4%	91
Central government	595	94%	5	1%	36	6%	636
All public entities	1280	90%	46	3%	100	7%	1426

22: Staff expenses are closely monitored.

	Yes		No		Don't know		Total
Tertiary education institutions	86	95%	1	1%	4	4%	91
Central government	616	97%	7	1%	13	2%	636
All public entities	1381	97%	15	1%	30	2%	1426

23: Should a fraud or corruption incident occur at my organisation, the investigation is conducted by ...

24: Management communicates incidents of fraud to all staff at my organisation.

	Yes		No		Don't know		Total
Tertiary education institutions	12	13%	49	54%	30	33%	91
Central government	175	28%	259	41%	202	32%	636
All public entities	416	29%	546	38%	464	33%	1426

25: I am aware of fraud or corruption incidents in the last two years that have gone unreported by my organisation.

	Yes		No		Don't know		Total
Tertiary education institutions	2	2%	83	91%	6	7%	91
Central government	11	2%	590	93%	35	6%	636
All public entities	22	2%	1345	94%	59	4%	1426

26: I am aware of fraud or corruption incidents in the last two years that have been reported but gone unpunished by my organisation.

	Yes		No		Don't know		Total
Tertiary education institutions	3	3%	83	91%	5	5%	91
Central government	10	2%	582	92%	43	7%	635
All public entities	26	2%	1324	93%	75	5%	1425

27: Inappropriate or personal credit card expenditure is taken very seriously and results in disciplinary action.

	Yes		No		Don't know		Total
Tertiary education institutions	80	88%	1	1%	10	11%	91
Central government	548	86%	15	2%	72	11%	635
All public entities	1179	83%	47	3%	199	14%	1425

28: Inappropriate expense claims or expense claims for personal purchases are taken very seriously and result in disciplinary action.

	Yes		No		Don't know		Total
Tertiary education institutions	77	85%	2	2%	12	13%	91
Central government	543	86%	18	3%	74	12%	635
All public entities	1219	86%	37	3%	168	12%	1424

29: I am confident that my organisation will take all reasonable action to recover any money lost through fraud or corruption.

	Yes		No		Don't know		Total
Tertiary education institutions	82	90%	4	4%	5	5%	91
Central government	580	91%	9	1%	46	7%	635
All public entities	1319	93%	18	1%	87	6%	1424

30: I am confident that incidents of fraud and corruption that occur at my organisation will be reported to the Police.

	Yes		No		Don't know		Total
Tertiary education institutions	67	74%	7	8%	17	19%	91
Central government	485	76%	32	5%	118	19%	635
All public entities	1115	78%	75	5%	234	16%	1424

31: Internal controls are reviewed as part of every fraud investigation.

	Yes		No		Don't know		Total
Tertiary education institutions	70	77%	0	-	21	23%	91
Central government	438	69%	8	1%	189	30%	635
All public entities	1005	71%	29	2%	390	27%	1424

32: How many incidents of fraud or corruption are you aware of at your organisation in the last two years?

	No instances		1 or more		Total
Tertiary education institutions	57	63%	33	37%	90
Central government	454	72%	180	28%	634
All public entities	1102	77%	320	23%	1422

33: What is the total dollar amount of all incidents of fraud and corruption that you are aware have occurred at your organisation within the last two years?

	Less than $10,000		$10,001 - $100,000		More than $100,000		Don't know		Total
Tertiary education institutions	24	73%	4	12%	0	-	5	15%	33
Central government	100	56%	28	16%	15	8%	37	20%	180
All public entities	199	62%	45	14%	17	5%	59	19%	320

34: In the most recent incident of fraud or corruption within your organisation that you are aware of, the main perpetrator(s) was ...

	Internal (within the organisation)		External (outside the organisation)		A combination of external and internal (i.e. collusion)		Don't know		Total
Tertiary education institutions	29	88%	2	6%	2	6%	0	-	33
Central government	141	78%	23	13%	12	7%	4	2%	180
All public entities	255	80%	34	11%	24	7%	7	2%	320

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

	Tertiary education institutions		Central government		All public entities
	No.	%	No.	%	No.	%
Chief Executive Officer/Managing Director/Principal	1	3%	4	2%	8	3%
Member of the senior executive/leadership team or equivalent	0	-	3	2%	7	2%
Line manager	3	9%	19	11%	36	11%
Admin support services	12	36%	46	25%	71	22%
Operational staff	12	36%	83	46%	148	46%
Other	5	15%	25	14%	50	16%
Total	33		180		320

Note: Some respondents might have found it hard to reconcile these generic role descriptions with equivalent roles in tertiary education institutions, so we advise caution in interpreting these figures.

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

	Tertiary education institutions		Central government		All public entities
	No.	%	No.	%	No.	%
Theft of cash	14	38%	37	17%	85	21%
Theft of plant and equipment	2	5%	13	6%	35	9%
Theft of inventory	0	-	14	6%	33	8%
Theft of intellectual property	0	-	4	2%	6	1%
Identity crime	1	3%	7	3%	7	2%
Fraudulent expense claim	6	16%	38	17%	55	14%
Fraudulent misuse of a credit card	1	3%	23	10%	31	8%
Fraudulent misuse of a fuel card	2	5%	9	4%	17	4%
False invoicing	4	11%	23	10%	34	8%
Payroll fraud	2	5%	20	9%	38	9%
Supplying false credentials	2	5%	6	3%	7	2%
False claim for benefit	0	-	2	1%	2	0%
Financial statement fraud (overstatements)	0	-	0	-	2	0%
Financial statement fraud (understatements)	0	-	0	-	1	0%
Conflicts of interest	1	3%	17	8%	27	7%
Provide false information or fraudulent alteration of documents	1	3%	3	1%	9	2%
Don't know	1	3%	5	2%	13	3%
Total	37		221		402

Notes:

Theft of plant and equipment – such as computers, personal items.
Theft of intellectual property – such as confidential information/business information.
Identity crime – either misusing another person's identity or using a false identity.
False invoicing – either internally or externally created.
Payroll fraud – such as falsifying electronic or physical documents such as timesheets, annual leave returns, student numbers, payroll forms.
Supplying false credentials – such as a false CV.
False claim for benefit – such as ACC, Housing.
Conflicts of interest – such as paying or receiving backhanders, receiving undeclared gifts or services to influence decision-making or in return for preferential treatment.

37: In the most recent incident of fraud or corruption within your organisation that you are aware of, how was it detected?

	Tertiary education institutions		Central government		All public entities
	No.	%	No.	%	No.	%
Whistle blowing system	1	3%	10	4%	12	3%
Internal tip-off	9	25%	46	20%	80	20%
External tip-off	6	17%	20	9%	40	10%
Change of duties/ personnel	1	3%	11	5%	17	4%
Accident (i.e. luck)	2	6%	9	4%	17	4%
Internal control systems	14	39%	84	37%	144	36%
Internal audit	1	3%	20	9%	41	10%
External audit	1	3%	2	1%	3	1%
Fraud detection system	0	-	9	4%	15	4%
Don't know	1	3%	14	6%	26	7%
Total	36		225		395

38: In the most recent incident of fraud or corruption within your organisation that you are aware of, what was the estimated dollar amount involved?

	Tertiary education institutions		Central government		All public entities
	No.	%	No.	%	No.	%
No monetary loss	6	18%	26	14%	48	15%
Less than $1,000	8	24%	54	30%	104	33%
Between $1,000 and $10,000	13	39%	50	28%	90	28%
Between $10,001 and $50,000	1	3%	9	5%	16	5%
Between $50,001 and $100,000	1	3%	4	2%	7	2%
Between $100,001 and $500,000	0	-	7	4%	7	2%
More than $500,000	0	-	2	1%	3	1%
Don't know	4	12%	28	16%	44	14%
Total	33		180		319

39: In the most recent incident of fraud or corruption within your organisation that you are aware of, what was the main reason that enabled it to occur?

	Tertiary education institutions		Central government		All public entities
	No.	%	No.	%	No.	%
Inadequate internal control policies and procedures	5	15%	14	8%	26	8%
Internal control policies and procedures not followed	9	27%	59	33%	85	27%
Poor segregation of duties	4	12%	6	3%	10	3%
Easy access to cash	3	9%	7	4%	19	6%
Management override of controls	0	-	7	4%	15	5%
It was a new type of fraud that our organisation was unprepared for	3	9%	4	2%	12	4%
Person didn't think they would get caught	8	24%	68	39%	127	40%
Don't know	1	3%	12	7%	22	7%
Total	33		177		316

40: In the most recent incident of fraud or corruption within your organisation that you are aware of, what action was taken against the perpetrator(s)?

	Tertiary education institutions		Central government		All public entities
	No.	%	No.	%	No.	%
No action was taken	1	3%	5	3%	14	5%
Insufficient evidence or culprit not identified	4	12%	7	4%	10	3%
Decision/action pending	1	3%	10	6%	15	5%
Allowed to resign and not reported to relevant authorities	6	18%	20	11%	35	11%
Allowed to resign but reported to relevant authorities	3	9%	14	8%	23	7%
Disciplined without any report to relevant authorities	4	12%	16	9%	40	13%
Disciplined and reported to relevant authorities	3	9%	13	7%	19	6%
Dismissed without any report to relevant authorities	3	9%	21	12%	44	14%
Dismissed and reported to relevant authorities	7	21%	45	26%	81	26%
Don't know	1	3%	23	13%	30	10%
Total	33		174		311

41: I feel secure in my job.

	Yes		No		Don't know		Total
Tertiary education institutions	83	92%	6	7%	1	1%	90
Central government	577	91%	34	5%	22	3%	633
All public entities	1341	94%	46	3%	33	2%	1420

42: Budgetary constraints mean that my team has to achieve higher targets with fewer resources.

	Yes		No		Don't know		Total
Tertiary education institutions	69	77%	18	20%	3	3%	90
Central government	465	73%	150	24%	18	3%	633
All public entities	943	66%	423	30%	54	4%	1420

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