AS 8001:2021 pdf free.Fraud and corruption control.
2.5 Line management
Organizations shall communicate to all line managers a mandatory accountability for promptly reporting fraud and corruption matters that come to their attention.
Organizations shall ensure that line management personnel are fully aware that managing fraud and corruption is as much part of their responsibility as managing other types of enterprise risk (see Clause 2.6 for matters to be covered when raising awareness of fraud and corruption within an organization).
In order to reinforce this, it is important that a system be developed and implemented with the following elements:
(a) Fraud and corruption control are incorporated into the performance management system.
(b) Preventing and detecting fraud and corruption shall be specified in the position description of line managers where appropriate.
2.6 Business unit accountability for fraud and corruption control
Fraud and corruption control is sometimes seen as a high-level corporate issue in affected organizations i.e. the responsibility for fraud and corruption control sits with top management rather than as a responsibility for local or line management within business units that make up the organization.
Fraud or corruption events often occur in business operations geographically remote from the organization’s central management because the local business operation may not be subject to adequate corporate level scrutiny and local management do not perceive a need for fraud and corruption control measures.
Organizations shall communicate to management personnel of discrete business units, particularly business units that are geographically remote to the organization’s core business functions, that they are accountable for fraud and corruption control within their business unit.
2.7 Awareness raising of fraud and corruption risk
2.7.1 General
Organizations shall implement a program aimed at ensuring that the governing body, top management, specialist fraud and corruption control resources, line management and all other personnel are aware of the organization’s fraud and corruption exposures and how they should respond if they detect or suspect a fraud or corruption event.
Overall responsibility for ensuring that this program is implemented rests with the governing body and top management, but the day-to-day aspects shall be delegated to the specialist fraud and corruption control function or other appropriately qualified resource.AS 8001 pdf download.