acfe fraud prevention check-up - BKD

O4.3 Enhance Operational Skills & Competencies through training and understanding of:• their role within the internal control framework and in fraud prevention and detection, including red flags• the Code of Conduct, fraud risk program components including and policies.• policies and procedures, including fraud policy, code of conduct, fraud risk prevention and detectioncontrols, and whistleblower policy, as well as other operational policies such as procurement manuals, etc.O4.4 Assess Operational Personnel Performance against both role-based performance targets, team or programbasedperformance targets for which the individual is accountable and other individual performance targets.P-ProcessPO-Plan & OrganizePO1-Scope & ObjectivesPO1.1 Define Scope of fraud risk management program alone or as part of a broader ethics, compliance and lossprevention program to include preventing, detecting and deterring fraudulent and criminal acts.PO1.2 Define Stakeholders to include direct internal and external stakeholders of the entity plus the stakeholdersrelevant to the extended enterprise.PO1.3 Define Planning Methodology & Team that includes team members with insights into human behavior andhigher risk business processes that may prove susceptible to fraudulent behaviors.PO1.4 Define / Review Organizational Objectives in order to define, align and prioritize fraud risk managementinitiatives.PO1.5 Define Program Objectives that measure loss prevention and the protection afforded by detection controlsand the prompt resolution of allegations of fraudulent or corrupt conduct.PO2-Business Model & ContextPO2.1 Identify Key Organizational Entities, Units & Groups as a basis for scoping the program, understanding risks,and prioritizing implementation of fraud risk management program initiatives.PO2.2 Identify Key Physical, Information and Technology Assets over which or in which specific access, segregationof duty and other fraud prevention and detection controls need to be established.PO2.3 Identify Key Business Processes that may introduce fraud and corruption risks, including financial, sales andmarketing, manufacturing, distribution and fulfillment, research and development and employment.PO2.4 Identify Key Job Families, Positions, Roles & Assignments including roles in the extended enterprise that aremore susceptible to fraud risk due to performance pressures, perceived lack of monitoring, or significant authorityover assets, accounts, and disclosures.PO3-Boundary IdentificationPO3.1 Define Boundary Identification Methodology to enable the identification of both mandatory and voluntaryboundaries of legal and ethical conduct.PO3.2 Identify Mandated Boundaries including laws, regulations and treaties proscribing fraud and corruption inall regions of both operation and sales, customary practices in the industry and the geographies and professionalconduct standards to which individual in the workforce and/or agents are subject.PO3.3 Identify Voluntary Boundaries including societal values and norms for the particular industry and geographiesof operation and sales relative to fraud and corruption, organizational values to include a commitment to ethicalconduct and a no tolerance position on fraudulent, corrupt or illegal behavior.72