Fraud Prevention and Detection Policy
The policy and procedures for the prevention and detection of fraud, corruption and other irregularities affecting Scotland Rugby League (SRL).
1. The purpose of this paper is to set out how SRL protects itself from losses from fraud, corruption and other irregularities.
2. Fraud is defined as dishonest, irregular or illegal acts, characterised by a deliberate intent at concealment or false representation, resulting in the diversion of resources, whether or not for personal gain, for the benefit of an individual or group of individuals and resulting in a loss or the potential loss of resources to SRL.
3. Corruption is the action of a member of staff or office holder who allow themselves to be influenced by a third party, usually by the receipt of some benefit, to act or appear to act in a way that is detrimental to the best interest of SRL in order to benefit the third party or some other group or individual.
4. For the purpose of the remainder of this paper fraud is used to describe all forms of fraud, corruption or other irregularity.
Prevention and Detection
5. Scotland Rugby League senior managers and Directors are committed to the highest standards of behaviour and a strict policy on conflict of interest, including the registration of interests, is maintained.
6. The aftermath of fraud is costly, time-consuming, disruptive and unpleasant. The organisations approach is therefore to place emphasis on the prevention of fraud, though all of these systems also play a significant role in the detection of fraud, through the implementation of its financial regulations and procedures and other policies as they impact on staff’s conduct, including:
– The design and operation of systems so as to minimise the opportunity of fraud including the segregation of duties, authorisation requirements etc;
Control of access to IT systems;
– Application of formal tendering requirements and process for approving suppliers and for monitoring the use of non approved suppliers;
– Informing all staff and volunteers, by supplying them with a copy of the SRL Finance Policy;
– Staff and volunteer adherence to the Anti Corruption and Bribery Policy;
– Staff and volunteer adherence to SRL’s policy on Conflicts of Interest;
– The application of its Whistle-Blowing Policy to encourage staff and volunteers who suspect fraud to report it;
7. SRL policy is that it will report to the Police any cases of suspected fraud and irregularity. Any exceptions to this policy must be agreed by the SRL Chairman.
Role of audit
8. Actions when fraud is reported or detected
9. Fraud may be detected through the SRL procedures or reported through the Whistle-blowing policy or other channels. The primary contact for suspected fraud or corruption issues will normally be the lead SRL Board Director, unless they are suspected of involvement; in which case the Chairman and/or Vice Chairman will be the primary contact.
10. This policy and procedure was approved by the SRL Board