Methods and reasons for fraud, 2012/13
| Didn't think they would get caught | Overrode an internal control | Easy access to cash | Poor segregation of duties | Policies and procedures were not followed | Policies and procedures were inadequate | Other | |
|---|---|---|---|---|---|---|---|
| Local government | |||||||
| Airports | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Cemetery trustees | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Council-controlled organisations | 4 | 0 | 1 | 0 | 0 | 1 | 3 |
| Energy companies | 5 | 0 | 0 | 0 | 0 | 0 | 0 |
| Licensing and community trusts | 1 | 0 | 3 | 0 | 0 | 1 | 0 |
| Local authorities | 5 | 0 | 3 | 1 | 0 | 1 | 2 |
| Other local government | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Administering bodies and boards | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fish and game councils | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Port companies | 1 | 0 | 0 | 0 | 0 | 1 | 0 |
| Subtotal | 16 | 0 | 7 | 1 | 0 | 4 | 5 |
| Central government | |||||||
| Other central government | 1 | 0 | 0 | 0 | 0 | 0 | 3 |
| Crown research institutes | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| District health boards | 2 | 1 | 0 | 1 | 2 | 1 | 1 |
| Other Crown entities | 4 | 0 | 3 | 0 | 2 | 0 | 5 |
| Tertiary education institutions | 2 | 1 | 0 | 1 | 3 | 0 | 2 |
| Government departments | 1 | 0 | 1 | 1 | 0 | 1 | 3 |
| Maori trust boards | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Rural education activities programmes | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| State-owned enterprises | 2 | 0 | 0 | 1 | 3 | 1 | 0 |
| Subtotal | 13 | 2 | 4 | 4 | 10 | 3 | 14 |
| Schools | |||||||
| Schools | 4 | 3 | 4 | 3 | 4 | 3 | 5 |
| Subtotal | 4 | 3 | 4 | 3 | 4 | 3 | 5 |
| Total | 33 | 5 | 15 | 8 | 14 | 10 | 24 |
| Total % | 30.3% | 4.6% | 13.8% | 7.3% | 12.8% | 9.2% | 22.0% |
Page last updated: 2 August 2013