2015-06-23 Planning & Organisation Committee Meeting Agenda

PLANNING & ORGANISATION COMMITTEE MEETING AGENDA                                         23 JUNE 2015


Audit Committee
Fraud-related matters will be reported to Council’s Audit Committee via the CEO to ensure
that a realistic view of Council’s exposure and the maturity of its systems to prevent, detect
and respond to fraud are understood.

Internal Audit
The Internal Audit program supports Council’s efforts to establish an organisational culture
that embraces ethics, honesty, and integrity. Internal Audit assists Council with the
evaluation of internal controls used to detect or mitigate fraud, evaluates the organisation's
assessment of fraud risk.

Although Internal Audit considers fraud and corruption within its audit plans and performs
audits, it is important to note that the responsibility for prevention of irregularities rests with
Council and management through the implementation and continued operation of an
adequate internal control system. Internal Auditors are responsible for examining and
evaluating the adequacy and the effectiveness of actions taken by management to fulfil this
obligation.

Governance

The Governance Section is responsible for the coordination of Council’s Fraud and
Corruption Framework and assisting areas with risk identification, staff awareness and
training programs and investigations where required.

DEFINITIONS

Fraud is defined as dishonest activity causing actual or potential financial loss to any person
or entity including theft of money or other property by employees or persons external to the
entity and whether or not deception is used at the time, immediately before or immediately
following the activity. This also includes the deliberate falsification, concealment, destruction
or use of falsified documentation used or intended for use for a normal business purpose of
the improper use of information or position.2

Corruption is defined as dishonest activity in which a director, executive, manager,
employee or contractor of an entity acts contrary to the interests of the entity and abuses
his/her position of trust in order to achieve some personal gain or advantage for him or
herself or for another person or entity.2

Corrupt Conduct is defined under section 15 of the Crime and Corruption Act 2001 as
conduct of a person, regardless of whether the person holds or held an appointment, that -

(a) Adversely affects, or could adversely affect, directly or indirectly, the performance of
functions or the exercise of powers of -
(i) a unit of public administration; or
(ii) a person holding an appointment; and

(b) results, or could result, directly or indirectly, in the performance of functions or the
exercise of powers mentioned in paragraph (a) in a way that –
(i) is not honest or is not impartial; or
(ii) involves a breach of trust placed in a person holding an appointment, either knowingly or
recklessly; or


2
    Australian Standard, AS 8001-2008 – Fraud and Corruption Control


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