Fraud detection review and forensic investigation for higher education institutes:
Phase 1: Fraud Detection Review
Phase 1: Fraud Detection Review
Phase 2: Detailed Investigation
We then conduct a detailed investigation depending on the irregularities identified from the fraud detection review. Our approach will follow the step-by-step approach, which includes the following:
The groundwork procedures will assist us to prepare a detailed project plan which will be presented for discussion and approval.
Evidence Collection and Interviews
- This phase will include the collection and review of relevant documentation and consultative interviews with relevant officials. We will also conduct interviews with other witnesses to be identified during the investigation.
During this phase, we will consolidate our findings and issue our report. We will provide regular progress updates in a format to be agreed on. Our written formal report will outline procedures performed to date and our findings and recommendations
Fraud detection will entail reviewing policies, processes, and procedures about the school's revenue, expenditure, and assets.
We will then review relevant documentation to ascertain the following:
Whether the expenditure incurred was approved correctly, supported and in line with the budget; and whether assets are correctly accounted for and recorded in the asset register.
- Contracts/Service Level Agreements/Projects
- School Assets
- Appointment of Educators
- Workstream planned activities procedures
- Review relevant legislation, policies and procedures;
- Interview SCM officials, as applicable; and
- Review relevant requests for proposal.
- Appointment of the Bid Specifications Committee (BSC) members
- Review the appointment of the Bid Specifications Committee members
- Review formation of the Tender Specifications Committee and Bid Specifications Committee ("BSC")
- Review the appointment of members
- Verify compliance with relevant policies/procedures and legislation;
- Interview relevant parties;
- Review signed confidentiality agreements; and
- Inform the bid committees of errors/weaknesses/non-compliance
- Review the terms of reference (specifications) before advertisement and provide advice on areas of improvement
- Review of the terms of reference
- Review tender specifications from the user department and ascertain if they have been appropriately approved
- Review request for proposal
- Establish whether a need assessment was done, and the budget approved by the authorised officials;
- Review any other relevant documentation; and
- Interview relevant parties.
SNG Grant Thornton will perform an audit on the competitive bidding process using Audit Managers that are adequately skilled in the specific commodities and have experience in auditing public sector Supply Chain Management.
The probity audit process will provide quality assurance of the process implemented on specifications ensuring the following compliance areas are adequately addressed in each step of the process:
- Regulatory Compliance;
- Administrative compliance;
- Compliance with Public Sector Supply Chain Management;
- Internal control; and
- Governance arrangements.