Public Governance, Performance and Accountability Rule 2014

CHAPTER 2 - COMMONWEALTH ENTITIES AND THE COMMONWEALTH  

PART 2-2 - ACCOUNTABLE AUTHORITIES AND OFFICIALS  

Division 1 - Requirements applying to accountable authorities  

SECTION 10  

10   PREVENTING, DETECTING AND RESPONDING TO FRAUD AND CORRUPTION  

The accountable authority of a Commonwealth entity must take all reasonable measures to prevent, detect and respond to fraud and corruption relating to the entity, including by:

(a)    conducting assessments of fraud and corruption risks regularly and when there is a substantial change in the structure, functions or activities of the entity; and

(b)    developing and implementing control plans to deal with fraud and corruption risks, and updating the plans as soon as practicable after conducting an assessment mentioned in paragraph (a) ; and

(c)    conducting periodic reviews of the effectiveness of the entity ' s fraud and corruption controls; and

(d)    ensuring that the entity:

(i) has governance structures and processes to effectively oversee and manage risks of fraud and corruption relating to the entity; and

(ii) has officials who are responsible for managing risks of fraud and corruption relating to the entity; and

(iii) keeps records identifying those structures, processes and officials; and

(e)    ensuring that the entity has appropriate mechanisms for preventing fraud and corruption, including by ensuring that:

(i) all officials of the entity are made aware of what constitutes fraud and corruption; and

(ii) risks of fraud and corruption are taken into account in planning and conducting the activities of the entity; and

(f)    ensuring that the entity has appropriate mechanisms for:

(i) detecting fraud and corruption, including processes for officials of the entity and other persons to report suspected fraud or corruption confidentially; and

(ii) investigating or otherwise responding to fraud or corruption or suspected fraud or corruption; and

(iii) recording and reporting incidents of fraud or corruption or suspected fraud or corruption.