The Investigation Division carries out a variety of awareness-raising activities to prevent and detect fraud, corruption, and other wrongdoing.
Fraud risk assessments
The DIO is committed to helping managers to carry out fraud risk assessments and address the risk of fraud occurring in their operational activities.
A fraud risk assessment a is a dynamic and proactive process aiming to identify and assess fraud risks that could prevent an organisation to achieve its objectives. The assessment should address inter alia the risk of:
- fraudulent financial reporting,
- fraudulent non-financial reporting,
- asset misappropriation, and
- other illegal acts (including corruption).
The assessment considers various elements, including:
- internal and external factors,
- types of fraud and related risks (including for management override of controls),
- estimated likelihood and significance of identified risks,
- existing fraud control activities and their effectiveness,
- response to risks (risk tolerance), etc.
It also aims to help management to make informed decisions to address identified fraud risk, communicate results, and raise awareness and best practices. More information can be found on the respective Intranet website (for Secretariat members only).
Monitoring of declarations of interests
- The DIO collects and monitors declarations of interest submitted by Secretariat members, in compliance with the applicable legal framework.
- Senior managers and all Secretariat members involved in procurements shall submit a declaration of interests at the beginning of each year and declare any changes that occur concerning their situation or interests in the course of a calendar year. The DIO then analyses the declarations submitted, issues recommendations to mitigate risks, and follows up on the implementation of the recommendations.
Declaration of interests in the context of procurement and grant award (for staff only).
Policies and procedures
- The Investigation Division contributes to the development or amendment of internal rules relating to wrongdoing and investigative processes and develops its own internal guidelines.
- Recommendations are usually (but not exclusively) made following a preliminary assessment or an investigation, but they could also result from fraud risk assessments or other activities and aim to address identified risks, internal control weaknesses, and/or other deficiencies.
- The Investigation Division develops and delivers class-room trainings, e-learnings, videos, and other materials relating to prevention, detection, and investigation of fraud, corruption, and other wrongdoing.
- It might provide trainings on request, to address specific needs.