All local governments should take a strategic, targeted and resourced approach in preventing misconduct and fraud. Recent events in the Western Australian public sector highlight the need more than ever for constant vigilance and the implementation of a comprehensive suite of organisational systems that put simply make it too hard for perpetrators to do the wrong thing. 

 

HWA has considerable experience in reviewing systems and designing risk and misconduct frameworks that can effectively link internal audit processes with operational and strategic risk profiles. 

 

HWA acknowledges the shortcomings of the annual external financial audit in dealing with systemic misconduct and advocates the use of a separate independent internal audit service, either in-house or outsourced, charged with the ongoing review, investigation and reporting on all activities identified as fraud and or misconduct risks.