F.7 Fraud and Irregularities Investigations

  1. Fraud encompasses an array of irregularities and illegal acts characterized by intentional deception. It can be perpetrated for the benefit or detriment of individuals and the Office of the Auditor General of Canada (Office). It can be done by anyone in the Office, regardless of level, and can be done by persons outside the Office acting alone or in collusion with others inside or outside the Office.

  2. Practice Review and Internal Audit (PRIA) members should be familiar with the Office Policy on Workplace Investigations. They will maintain familiarity with the indicators of fraud and be alert to situations involving possible fraud or irregularities.

  3. In cooperation with the Legal Services, the following guidelines will be followed if such a situation is encountered.

  4. When an internal auditor suspects that there could be fraud or any other irregularity, the Chief Audit Executive (CAE) should be notified. Do not accuse anyone and do not discuss it openly with anyone.

  5. Contact the CAE and provide

    1. the name(s) of the employee(s) and those outside the Office who has/have knowledge of the situation or you suspect are involved in the potential irregularity,

    2. the approximate dollar amount and description of the suspected or potential fraud or irregularity, and

    3. a brief description of the evidence that substantiates the suspected or potential irregularity.

  6. Maintain confidentiality about possible shortages/irregularities/personnel involved/fraud.

  7. The CAE will consult with the Auditor General and the General Counsel regarding the investigation plan and the appointment of an investigation team.

Last modified:
2018-03-22