Shaping The Response To Fraud
Shaping theresponse tofraudAnnual report and financialstatements for the year ended31 December 2017Company registration no. 04327390Charity registration no. 1108863
FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS VISION, MISSION AND VALUESThe Fraud Advisory Panelis the voice of the counterfraud communityOur vision is for a society free from fraud andfinancial crime.Our mission is to bring together professionalsof all kinds to improve fraud resilience acrosssociety and around the world.Our values are integrity, independenceand inclusivity.
FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS CONTENTSContentsA welcome from our chair22017 at a glance4Report of the board of trustees5Achievements and performance5Future plans9Financial reviewStructure, governance and managementTrustees and staff101114Statement of trustees’ responsibilities15Independent auditor’s report16Financial statements19Statement of financial activitiesBalance sheet1920Statement of cash flows21Notes to the financial statements22Reference and administrative details24Thank you251
FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS A welcome from our chairA welcome from our chairWe built on the success of last year’s firstcharity fraud awareness week by running asecond, again working alongside the threenational regulators and a number of otherimportant sector stakeholders. These initiativesare predominantly social media-based and thisyear we saw estimated Twitter impressionsgrow to almost 10m (up from 1.3m for the 2016event). The resources pack we created forsupporters was singled out by the multi-agencycampaigns group of the City of London Policeas an example for others to follow.We had another busy and productive yearin 2017, the first under our new five-yearstrategic plan.Among the highlights was a significant increasein our public policy and engagement work.New offerings for members included a CyberFraud Research Unit and our new Future FraudProfessionals Network. We are immenselyproud of both initiatives and we expect them togenerate fresh perspectives and to help shapeand support the profession.In the international sphere we began aconversation with the accountancy professionsin the UK and Cyprus to explore how we mightsupport accountants working with and withinthat country.Next year will be a big one for us – the Panel’s20th anniversary. Our beginnings were quitemodest. At times, over the years, progresshas been hard won. But we have remainedan irrepressible force nonetheless, alwaysplaying a central and uniquely practical roleCORPORATE MEMBERSAccess Bank PlcDeloitte LLPAssociation of Certified Fraud ExaminersEdmonds Marshall McMahonAssociation of Chartered Certified AccountantsEYBAE SystemsFinancial Conduct AuthorityBDO LLPGrant Thornton UK LLPCCABICAEWCIFAS – Leaders in Fraud PreventionInstitute of Chartered Accountants of ScotlandCorporate Research and InvestigationsInternational Compliance TrainingCrown Agents BankKennedys Law LLP2
FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS A welcome from our chairin changing the way politicians, professionals,business people, law enforcers and widersociety understand and respond to fraud andits victims.Of course, none of what we do would bepossible without the continuing commitmentand participation of our members, so my thanksgo out to all of them. It is by working togetherclosely that we make sure that the Panel’simpact is so much greater than the sum of itsalready-excellent parts.By raising fraud-fighting capabilitieseverywhere and keeping fraud front-of-mindfor everyone, from lawmakers to shoppers, thePanel is as necessary today as it was in 1998.But, in addition to our packed calendar ofevents and campaigns, much important worknow needs to be done to secure the Panel’sfuture. Maintaining our exertions at their usualhigh level also means keeping the organisationon a sound financial footing. So, even as wecelebrate our first 20 years, we will be focusedon the next 20. Through 2018 and beyond,considerable board-level time, energy andexpertise will be devoted to creating the kindof sustainable short- and long-term fundingarrangements that can secure the Panel’svaluable work far into the future.I am proud to contribute to the Panel’s activitiesand to have become part of its remarkablehistory. If you are thinking of getting moreinvolved, I cannot recommend the experiencehighly enough.David KirkChairKPMG LLPPwCKrollPrudential plcLaw Society of ScotlandRoyal Bank of ScotlandMaclay Murray & Spens LLPRSA Insurance GroupMoon Beever SolicitorsRSMMoore StephensSmith & WilliamsonNational Audit OfficeTenet Compliance & LitigationNorthern Ireland Audit OfficeTransport for LondonPinsent Masons LLPWinston & Strawn LLP3
FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS 2017 at a glance2017 at a glanceMembersEngagement276 members 6%240 individuals36 corporates with509 registered representatives12 members’ meetings q 29%125 members and guests attended1 national charity fraud awareness week51 media enquiries p 89%222 public enquiries * p 204%9 speaking engagements q 10%Public policy5 responses to consultations 17%9 external groups supported 28%7 briefings and reports 75%Social media1,514 Twitter followers p 280%211 LinkedIn members p 1%88,135 unique website visits p 216%Events26 events and training courses p 30%993 attendees1 webinar12 sponsors/exhibitors* 2016: 73 for 5 months4
FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS Report of the board of trusteesReport of the boardof trusteesAchievements and performanceHelping communities, sectorsand nations strengthen theiranti-fraud defencesNew channels to broaden engagementwith SMEsAt the beginning of the year we became anaffiliate member of the Council of BritishChambers of Commerce in Europe (COBCOE).Our aim is to widen the readership of our freefraud guides and to facilitate COBCOE/FAPcollaboration on matters of mutual concern. Aspart of our continuing work to strengthen fraudawareness and education within the charitablesector we also forged stronger links with twoorganisations that provide practical support tosmall charities, the Small Charities Coalition andthe Foundation for Social Investment.Increased cooperation with UK and EUaccountancy bodiesMost of our efforts in this area wereconcentrated on Cyprus. In recognitionthat many of that country’s counter-fraudprofessionals have close economic, social andprofessional associations with the UK, we begana three-way conversation with ICAEW andthe Institute of Certified Public Accountantsof Cyprus (ICPAC) to explore how we mightsupport local professionals in their counterfraud work. We also spoke at the second Cypruspolice international conference in June andcontinued to build relationships with other localbodies during the year.Closer to home we spoke or exhibited at a widerange of accountancy-related conferencesconvened by various professional bodies andfirms. This work included delivering the firstin a series of five short, lunchtime webinarsin collaboration with ICAEW’s Business andManagement Faculty.Sharing insights and best practice inkey sectorsWe continued our awareness-raising activitieswithin the charitable and not-for-profit sectorby leading the second national charityfraud awareness week (23–27 October).Various activities brought together a charityfraud-fighting ‘super-coalition’ – the threeUK regulators, various sector bodies, lawenforcement, professional advisers andindividual charities – to encourage everyoneto ‘look out, listen out and speak out’ to ‘keepcharity fraud out’.Each day had its own theme – bribery andcorruption, cyber fraud, identity fraud,fundraising fraud, insider fraud, creating acounter-fraud culture, and reporting fraud –and participants were supported with tailoredresources, from tweet suggestions to e-learningtools. We also released our updated guidanceon donating safely. The very first CharitiesAgainst Fraud awards for excellence in tacklingfraud recognised Saga Charitable Trust (in thesmall charity category) and Macmillan CancerSupport (large charity).Charity fraud awareness week generates realpractical benefits for participants, as onecharity confirms; an intensive week of events,combined with winning an award for theirexisting efforts, heightened staff awareness andgave a boost to senior management interestin better anti-fraud funding and regular fraudalerts. See page 8 for more details of theweek’s events and achievements.Towards the end of the year we began to directmore of our attention towards fraud in theeducation sector. In 2017 we spoke at severalevents organised for professionals working inuniversities and academy schools. We plan todo much more on this during 2018.5
FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS Report of the board of trusteesSupporting the fraudprofessionals of the futureShaping public policyon fraudDedicated schemes for students and newprofessionalsNew research into the way fraud is dealt withOur new community, the Future FraudProfessionals Network, will help newprofessionals and students begin a career infighting fraud and subsequently develop theirskills. Membership offers practical supportthrough networking events, career clinics,mentoring and other initiatives. Associatemembership is now available for anyonestudying full time.Opportunities for young professionals to buildnetworks and contribute ideasThe network’s activities are being takenforward by a small, newly-formed steeringcommittee. A LinkedIn group has been set up(to widen our reach) and a pair of educationalevents organised, one exploring the challengesand opportunities associated with workingin a changing business world, the otherconsidering the consequences of the movetowards a cashless society. Both events weredelivered in partnership with COBCOE’s YoungProfessionals Network and supported by theNext Generation Insurance Network and theYoung Fraud Lawyers Association.Working with leading universities to promotecareers in fighting fraudStarting with Coventry University and theUniversity of the West of England (where wehave existing links) we have begun to expandour relationships with universities by deliveringpresentations to the students enrolled onMSc and law courses. The scope of this workwas hindered by a shortage of resources in2017, but it will continue in 2018, hopefully inexpanded form.6In the middle of the year we published ourwell-received special report on Businessesbehaving badly: fraud, corporate cultureand ethics. In it we argued that, in the currentclimate, businesses must do more to set a goodethical example and create workplace culturesthat promote and reward ethical behaviour.Noting the many serious ethical breachescommitted each year by people who think theyare ‘just doing their job’, we called on businessleaders to do more to understand why ‘good’people do bad things and to consider how anorganisation’s culture can be partly to blame.We also started planning two new pieces oforiginal research, one revisiting our pioneeringinvestigation of charity fraud from a decadeago and the other considering the role languageplays in shaping perceptions and understandingof fraud. We hope to commission both projectsin 2018.Respected and influential commentatorWe continued to strengthen our reputation as aleading, independent and authoritative voice inthe media’s coverage of fraud. We respondedto over 50 media enquiries (89% more thanlast year), including television appearanceson BBC 1’s Breakfast and Rip-off Britain, aswell as BBC Radio 4’s flagship consumerprogramme You and Yours. In recognition ofthe growing importance of social media wehave also enlisted the services of a specialist tomanage our Twitter and LinkedIn accounts andto improve the frequency and quality of ourengagements. The new arrangement quicklyresulted in a significant surge of interest in ourTwitter output (number of followers almosttrebled last year) and our website (numberof unique visits more than doubled). Seepage 4 for more details.
FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS Report of the board of trusteesEngaging with government on keypolicy mattersWe responded formally to three publicconsultations: the police and crime plan forLondon; corporate liability for economiccrime; and the future of the FinancialConduct Authority. More informally we alsoprovided feedback to the Home Office (on thefeasibility of regular fraud loss measurements),the Cabinet Office (the UK’s response toeconomic crime) and the City of London Police(policing priorities).Senior representatives of the Panel continuedto sit on various stakeholder groups, includingthose considering: the economic crime victimcare unit pilot (Action Fraud); the creation of aninternational whistleblowing standard (BritishStandards Institute); improvements to the fraudresilience of charities (Charity Commission);implementation of the new Action Fraud/NFIBfraud reporting system (City of London Police);the launch of an institute for policing fraud andcybercrime (City of London Police); and thecreation of a counter-fraud framework for thepublic sector (Cabinet Office).Redefining our future roleand directionHigher quality member services and supportWe enhanced our online offerings by usingwebinars, LinkedIn and Twitter to improve theaccessibility and visibility of our content. At thesame time we began a comprehensive reviewof our existing countrywide structure of specialinterest groups and regional forums, looking athow we might improve member engagementand support. In response to feedback frommembers, we have begun to consider theintroduction of online card payments andtested the security of our website in preparationfor this.in this space by the breadth of our members’expertise and experience, our ability to act as atrusted voice of the counter-fraud community,and our independence. Nonetheless we needto maximise those strengths and make bestuse of our small, dedicated staff, so we begana review process towards the end of 2017 tohelp define, refine and prioritise our activitiesmore effectively.New funding modelsConsiderable board time is devoted toevaluating the Panel’s current fundingarrangements and investigating ways tocreate a more secure and stable financialfuture. Discussions focus on the short- andlong-term viability of existing income streams,opportunities for income diversification, andthe potential for project-specific grants tocreate new funding streams. Given its centralimportance, this is work that will continue forthe foreseeable future.Other notable activitiesIn September we launched our new Cyber FaudResearch Unit at a special event on cryptocurrencies and fraud. (Three similar events areplanned for 2018.) The unit is led by formerdirector Monty Raphael QC and will concentrateon advancing our understanding of the legalresponse to cyber fraud and related matters.Demand for our in-house fraud awarenesstraining courses remained firm in 2017. Wedelivered four sessions on Auditing fraud, allof them as part of our long-term relationshipwith the Chartered Institute of Internal Auditors(CIIA). Seven other sessions – on Fraud: is thisa risk you manage? – were delivered for twomore organisations. We also published four selfhelp guides on key aspects of UK legislation,including new ones on the Investigatory PowersAct 2016 and the Criminal Finances Act 2017.Differentiating ourselves from other anti-fraudorganisationsIt is fair to say that the fraud landscape haschanged considerably since the Fraud AdvisoryPanel was first established 20 years ago. Weare set apart from many other bodies operating7
FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS Report of the board of trusteesCHARITYFRAUDAWARENESSWEEKKey facts23–27 OctoberFor one week everyoneinvolved in the UK charityand voluntary sectors cametogether to ‘LOOK OUT,LISTEN OUT, and SPEAKOUT, to keep charity fraudout’. #CharityFraudOut great awareness session a great initiative City of London launchwas very helpful and Thisthought-provoking training I’ll be reviewing ourpractices as a result andmaking changes to ourgovernance processes.Workshop for small charities 9.8m Twitter impressions3 physical events with140 attendees40 media items2 publications7 e-learning resourcesreally was a wonderful Itnightand the pinnacleof my career, havingspecialised in fightingfraud for over 35 years.Charities against fraud awardsare planning to hold Wea ‘meet the CounterFraud Team tea’ at theBritish Council and sharethe (lovely!) contents ofthe hamper with someof our colleagues.Photo competition8
FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS Report of the board of trusteesFuture plansOur aims for 2018Over the next 12 months we will continueto advance our five-year strategic plan byprogressively embedding the initiatives andengagements we began in 2017. Becausenext year is the 20th anniversary of the Panel’sformation we will be focusing much of our workand resources on generating new thinking tohelp inform and shape the collective approachto tackling fraud over the next 20 years. To thisend we will:1. Cultivate fraud resilience across society andaround the world by: anticipating what fraud might look like inthe future;Our five-year plan2017—2021 Act as a voice for victims Generate new thinking Build financial security Promote anti-fraudbest practice Develop and supportthe professions enhancing our awareness-raising offeringsfor charities and SMEs; and collaborating with accountancy bodies inthe UK and Cyprus.2. Generate new thinking on fraud by: commissioning new research into how wetalk about fraud; assessing how charity fraud has changedin the last 10 years; and examining the adequacy and effectivenessof our response to cyber fraud.3. Create a more diverse, vibrant and inclusivecounter-fraud profession by: creating new online communities to helpmembers get involved; appraising the composition of our boardand creating opportunities to attract newtalent; and continuing to build an active, supportiveand engaged network of future fraudprofessionals.9
FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS Report of the board of trusteesFinancial reviewIncomeAnnual income decreased to 162,205 (2016: 172,719). Key sources of income included: Membership subscriptions of 59,280(2016: 61,422). On 1 January each yearmembership subscriptions increase byno more than the annual rate of inflationcalculated using the retail price index (RPI)on 30 September. For 2018, subscriptionswere increased to 68 for individuals and 1,373 for corporates. Grant funding from ICAEW of 64,948(2016: 64,948). For 2017 ICAEW committedto continued funding as well as providingaccommodation (and meeting the associatedoverheads), at no cost to the Fraud AdvisoryPanel. Funding for 2018 and 2019 is set toremain at the same level. Donations none (2016: 450). Event income of 34,803 (2016: 31,989),including 15,773 from our annual conferencerun in partnership with the CIIA. Other trading activities of 3,150 (2016: 13,850), including 1,000 from the secondnational charity fraud awareness week and 2,150 from the Great Fraud Debate.10No amounts are paid or transferred tomembers, directly or indirectly, except forpayments in good faith made in certainprescribed circumstances. Any surplus or deficitis carried forward. All income is applied solelyfor the promotion of our charitable objectives.None of our trustees had any financial interestin the Fraud Advisory Panel during the year.ExpenditureExpenditure decreased slightly in 2017 to 148,209 (2016: 154,370).ReservesOur reserves policy is to maintain sufficientfree revenue reserves to meet the equivalentof at least three months’ operating costs(which averages 37,052). This policy isreviewed annually.At the end of the year the Fraud Advisory Panelheld unrestricted funds of 148,885, whichequates to 12 months of free reserves (2016: 134,889). This was considered an appropriateamount based on anticipated operatingexpenditure for the coming year.
FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS Report of the board of trusteesStructure, governance and managementLegal status and structurePublic benefitThe Fraud Advisory Panel is a companylimited by guarantee and a registered charityin England and Wales. It was established in1998, incorporated on 22 November 2001, andbecame a charity on 5 April 2005.Our trustees have a duty to report on thecharity’s public benefit and to follow the CharityCommission guidance on provision of thepublic benefit requirement under the CharitiesAct 2011. The manner in which we have paid dueregard to that guidance and met our principalobjective is demonstrated by the sectionon achievements and performance, startingon page 5.Objectives and activitiesThe charity is governed by its articles ofassociation which were last updated andadopted on 30 June 2011. These articles setout our principal objective as being:‘the protection of life and property by theprevention, detection, investigation, prosecutionand deterrence of fraud, particularly throughthe promotion of: research into the nature, extent and causesof fraud and into the means, systemsand techniques of preventing, detecting,investigating, prosecuting and deterring it,making the useful results of such researchavailable to the public; education of those actually or potentiallyaffected by fraud and in relation to regulatoryand legal aspects of it; and collaboration with and advice togovernments, public authorities, professionaland other bodies, companies, firms andindividuals concerning the developmentof general systems, standards, policies,regulations and laws with a view to theprevention, detection, investigation,prosecution and deterrence of fraud.’Board of trusteesThe board of trustees has overall responsibilityfor the governance and strategic directionof the Fraud Advisory Panel, as well as forensuring that the charity upholds its ethos andvalues, and delivers its key objectives.A maximum of 15 trustees are appointed forfixed terms of three years. Further terms arepossible but it is board policy that trusteesshould not serve for longer than 12 consecutiveyears. Three trustees can be co-opted to theboard at any one time. ICAEW is entitled toappoint up to one-third of board members.The board meets six times a year. A list oftrustees appears on page 14.11
FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS Report of the board of trusteesBoard committeesCommittees are convened periodically toperform specific duties delegated to themby the board. Each is governed by its ownterms of reference. During the year two suchcommittees met.The nominations committee manages thetrustee recruitment and appointment processto ensure that the board contains a broad mixof skills, experience and knowledge. It alsooversees the trustees’ annual self-evaluationprocess. It met once.Bill Cleghorn (chair)Arun ChauhanDavid ClarkeJonathan HolmesSharon Lemon *Hitesh PatelDavid StevensThe funding committee reviews existing incomestreams and identifies new ones. It met onlyonce in 2017 because these matters are of suchimportance that they are now being consideredby the main board.Bill Cleghorn (chair)David ClarkeOliver ShawQualifying indemnityinsuranceThe Fraud Advisory Panel holds indemnityinsurance covering its trustees and volunteers.* Until 12 October 201712Trustee recruitment andappointmentTrustees are identified through a transparentrecruitment and selection process and arethen elected at the AGM. New appointeesreceive a trustee handbook and are given thecontinuing support of the chair, deputy chairand salaried staff. Trustee training needs areassessed annually.No new trustees were appointed during theyear. A number of vacancies are anticipated in2018, among them the deputy chairmanship.Staff and managementThe Fraud Advisory Panel has no directemployees. Its two full-time staff are secondedfrom ICAEW. Day-to-day operationalmanagement is delegated to the manager (alsothe company secretary), who is accountable tothe board and attends its meetings.VolunteersVolunteers donate an enormous amount oftime, knowledge and expertise to help usdeliver our charitable activities. More than 80members and counter-fraud professionalssupported us during the year, speaking at ourevents, writing our guidance and contributingto our official statements on public policy. A listof those individuals and organisations can befound on page 25.
FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS Report of the board of trusteesManaging risk anduncertaintyWe are a risk-conscious organisation committedto ensuring that our risks are properly identified,assessed and managed. The board regularlyreviews risks and is satisfied that reasonablesteps are being taken to manage them. The fullrisk register is reviewed annually.An established system of internal controlsgoverns all our operations so as to providereasonable assurance against the risk offraud, error and the inappropriate use of ourresources. During the year ICAEW’s internalaudit function reviewed our financial controlsand concluded that our processes remaineffective. A penetration test was performed onour website.Our most significant risks are outlined in thetable along with what is currently being done tomitigate them. These remain unchanged fromlast year.RiskActionInability to deliveractivities or respondto emerging issuesquickly enoughto meet ourkey objectives.Pre-plannedactivities limited to amanageable level sothat we remain agileand responsive to newissues as they arise.Website oremail system iscompromised,resulting inreputational damageand/or regulatoryaction.Regular reviews andtests performed onour online securityarrangements toensure they remain fitfor purpose.Loss of ICAEWfinancial supportleading to thedownscaling ofactivities and aninability to meet ourobjectives in full.The board continuesto consider our shortand long-term fundingarrangements.13
FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS Report of the board of trusteesTrustees and staffTrusteesBiographies are available online.David Kirk (chair)William (Bill)Cleghorn MBE(deputy chair)Arun ChauhanDavid ClarkeFrances CoulsonPhillip Hagon QPMDr Stephen HillJonathan HolmesSharon Lemon OBE(Until 12 October 2017)Hitesh PatelStaffPatrick Rappo14Oliver ShawDavid Stevens(ICAEW appointed)Mia Campbell(manager andcompany secretary)Zara Fisher(executive)
FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS Statement of trustees’ responsibilitiesStatement of trustees’responsibilitiesThe trustees (who are also directors of theFraud Advisory Panel for the purposes ofcompany law) are responsible for preparingthe trustees’ annual report and the financialstatements in accordance with applicable lawand regulations.Company law requires the trustees to preparefinancial statements for each financial year.This has been done in accordance with UKgenerally accepted accounting principles(accounting standards and applicable law)including FRS 102, which is the financialreporting standard for the UK and Republic ofIreland. Under company law the trustees mustnot approve these financial statements unlesssatisfied that, for the period in question, theyprovide a true and fair view of the charitablecompany’s state of affairs, incoming resourcesand application of resources (including incomeand expenditure). In preparing these financialstatements the trustees are required to: select suitable accounting policies and thenapply them consistently; observe the methods and principles in thecharities SORP (FRS 102); make judgements and estimates that arereasonable and prudent; state whether applicable UK accountingstandards have been followed, subject to anymaterial departures disclosed and explainedin the financial statements; and prepare the financial statements on the goingconcern basis unless it is inappropriate topresume that the charitable company willcontinue in business.The trustees are responsible for keepingadequate accounting records sufficient to:show and explain the charitable company’stransactions; disclose with reasonableaccuracy at any time the financial positionof the company; and enable them to ensurethat the financial statements comply with theCompanies Act 2006. They are also responsiblefor safeguarding the assets of the charitablecompany and hence for taking reasonablesteps to prevent and detect fraud andother irregularities.The trustees confirm that: so far as each trustee is aware, there is norelevant audit information of which thecompany’s auditor is unaware; and they have taken all the steps required tomake themselves aware of any relevant auditinformation and to establish whether or notthe auditor is similarly aware.The trustees are responsible for themaintenance and integrity of the corporate andfinancial information included on the charitablecompany’s website. Legislation in the UKgoverning the preparation and dissemination offinancial statements may differ from legislationin other jurisdictions.This report has been prepared in accordancewith the special provisions relating to smallcompanies within Part 15 of the CompaniesAct 2006.Appointment of auditorhaysmacintyre will be proposed forreappointment at the AGM.Approval of the annualreport and financialstatementsThe annual report and financial statementswere approved by trustees on 4 April 2018 andare signed on their behalf by:David KirkChairWilliam CleghornTrustee15
FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS Independent auditor’s reportIndependentauditor’s reportTo the members of theFraud Advisory PanelOpinionWe have audited the financial statementsof the Fraud Advisory Panel for the yearended 31 December 2017 which comprise theStatement of Financial Activities, Balance Sheetand
1 FRAUD ADVISORY PANEL ANNUAL REPORT AND FINANCIAL STATEMENTS CONTENTS Contents A welcome from our chair 2 2017 at a glance 4 Report of the board of trustees 5 Achievements and performance 5 Future plans 9 Financial review 10 Structure, governance and management 11 Trustees and staff 14 Statement of trustees' responsibilities 15 Independent auditor's report 16
May 02, 2018 · D. Program Evaluation ͟The organization has provided a description of the framework for how each program will be evaluated. The framework should include all the elements below: ͟The evaluation methods are cost-effective for the organization ͟Quantitative and qualitative data is being collected (at Basics tier, data collection must have begun)
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Types of economic crime/fraud experienced Customer fraud was introduced as a category for the first time in our 2018 survey. It refers to fraud committed by the end-user and comprises economic crimes such as mortgage fraud, credit card fraud, claims fraud, cheque fraud, ID fraud and similar fraud types. Source: PwC analysis 2
Types of economic crime/fraud experienced Customer fraud was introduced as a category for the first time in our 2018 survey. It refers to fraud committed by the end-user and comprises economic crimes such as mortgage fraud, credit card fraud, claims fraud, cheque fraud, ID fraud and similar fraud types. Source: PwC analysis 2
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