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The essential handbook of internal auditing phần 7

Báo cáo tạm thời Trong suốt các báo cáo điều tra tạm thời cần được ban hành thiết lập ra các phát hiện cho đến nay, ý nghĩa và tiếp tục làm việc được đề nghị. 14. Báo cáo cuối cùng này bao gồm các hành động cần thiết cần được thực hiện và có thể điều trị các hoạt động như là một vấn đề nội bộ hoặc tìm kiếm giới thiệu cho cảnh sát. 15. | 172 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING 13. Interim reports Throughout the investigation interim reports should be issued setting out findings to date implications and further work recommended. 14. The final report This covers the necessary action that should be taken and may treat the activity as an internal matter or seek referral to the police. 15. Criminal prosecutions and internal disciplinaries There tend to be two main results from fraud investigations. One is a referral to the police who will place a case before the Crown Prosecution Service with a view to bringing criminal proceedings against the parties in question. The other is that internal disciplinaries will be held against any employee where evidence points to their guilt in connection with the fraud. 16. Internal disciplinary action Employee fraud should be dealt with under the internal disciplinary procedure as gross misconduct which is a dismissible offence. Internal action is not dependent on any ongoing criminal prosecution and should be taken at the earliest possible opportunity. Even where a criminal case falls overthe employer can still defend a dismissal resulting from the internal procedure which operates on the less demanding balance of probabilities rather than beyond all reasonable doubt . The test here is whether the employer genuinely believed on reasonable grounds that the applicant was guilty of the offence in question. 17. Final completed report We will complete the procedure by insisting that a final report is prepared on the fraud and action taken. This part is often missed as an employee is dismissed and the police take over the case. The confidential audit report may look like Figure 7.6. EXECUTIVE SUMMARY 1. INTRODUCTION allegation and initial response 2. INVESTIGATION work carried out and detailed testing performed a list of people interviewed will also be set out 3. DETAILED FINDINGS detailed findings including suspects and evidence obtained 4. CONCLUSIONS AND .