Conflict of Interests – Red Flagsfocus.formez.it/sites/all/files/baczmanski.pdf · Red flags are:...
Transcript of Conflict of Interests – Red Flagsfocus.formez.it/sites/all/files/baczmanski.pdf · Red flags are:...
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Conflict of Interests – Red Flags
Piotr BaczmańskiOLAF – Fraud Prevention Unit
Conference of Anti-Corruption and Anti-Fraud Measures3.12.2013 - Brussels
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Red flags
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Red flags are: warning signals, hints, indicators of possible fraud!
The existence of a red flag does not mean that fraud exists but that a certain area of activity needs extra attention to excludeor confirm potential fraud.
Some patterns, practices and specific forms of activity are red flags that could signal irregularities or fraud.
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StaffStaff
PreparationPreparation
EvaluationEvaluation
ImplementationImplementation
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PersonsProceduresOutcome
PersonsProceduresOutcome
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Red flags PreparationPreparation
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Red flags PreparationPreparation
Relatives
Former employments
Unusual questions
PersonsPersons ProcedureProcedure OutcomeOutcome
Choice of procedure
Strange criteria
Short deadlines
Smurfing
Decoupling
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Red flags EvaluationEvaluation
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Red flags
Lack of expertise
Monopolisation
PersonsPersons ProcedureProcedure OutcomeOutcome
Subjective elements
Limited response
Unknown companies
Modification in documents
Missing obligatory information
Incomplete address
EvaluationEvaluation
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Red flags ImplementationImplementation
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Red flags
Questionable changes
Unusual behaviour
PersonsPersons ProcedureProcedure OutcomeOutcome
Changes to clauses
Changed legal status
Delays
Lack of methodology
Changes in terms of reference
Reduced quality
Lack of supporting documents
ImplementationImplementation
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Red flags VerificationVerification
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Red flags
Verify CoI declaration
Check open sources
Confirm expertise
Adequate training
PersonsPersons ProcedureProcedure
Procedures followed
Require independent review
Verify controls
VerificationVerification
OutcomeOutcome
Verify physical existence of deliverables
Site visits
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