Assurance you can trust
Board assurance, counter fraud and whistleblowing.
A short, focused look at the board's view of assurance: assurance mapping, board assurance frameworks, counter fraud and whistleblowing as free assurance.
- Level
- Focus
- Learning time
- 2 hours 30 minutes
- Where
- Audit and Assurance
- Price
- £69
When you step up to a higher level, what you paid in the last 12 months for lower-level courses inside the bigger course comes off its price, in proportion to how much of each is inside it, whichever topic it's from. Courses at the same or a lower level don't give credit against each other. A Focus course or above always costs at least £15. Read the full terms
Certificate of Completion, or Certificate of Completion and Assessment with a short assessment
Overview and Outcomes.
Who It's For
Board members and senior leaders responsible for governance and fraud risk
Overview
Assurance on paper has preceded many public service failures. This programme takes the board's view of the whole assurance system: how to draw an assurance map in six steps and build a board assurance framework that works as an early warning system, how Cressey's fraud triangle and the new failure to prevent fraud offence change the counter fraud task, and why a concern raised is free assurance. Drawing on the fictional Tir Glas Housing, Mid Staffordshire, Wirecard and the Covid counter fraud findings, it closes by applying four lenses to Betsi Cadwaladr University Health Board, Thurrock Council and Kids Company, then turning them on your own board.
Aims
This programme aims to strengthen the judgement of board members and senior leaders in seeing where assurance is missing, duplicated or merely comforting, and to build habits that treat fraud prevention and speaking up as everyday parts of good governance.
In summary, you will be able to:
- Build an assurance map and board assurance framework that rate sources by strength, recency and independence, and reveal blind spots and over assured areas.
- Assess your organisation's counter fraud and speaking up arrangements against the fraud triangle, the failure to prevent fraud defence and the features of a working speaking up system.
- Apply the four lenses of evidence, independence, the committee and map, and fraud and voice to analyse governance failures and test your own board's assurance.
What you'll develop
Through this Focus course, you will build the ability to:
- Plan and build an assurance map in six steps, rating each source of assurance by its strength, recency and independence.
- Describe the four elements of a board assurance framework and distinguish a compliance exercise from an early warning system.
- Explain the fraud triangle of pressure, opportunity and rationalisation, and use it to reduce the conditions in which fraud occurs.
- Describe the failure to prevent fraud offence and the six principles of reasonable prevention procedures that form its defence.
- Explain why a concern raised is a source of assurance, and describe the basic protections of UK whistleblowing law and their limits.
- Apply the four lenses of evidence, independence, the committee and map, and fraud and voice to analyse a governance failure fairly, without implying individual wrongdoing.
Built from 2 parts.
2 hours 30 minutes of learning.
- 01Seeing the whole pictureBoard assurance frameworks and counter fraudBitesize2 modules
- 02When staff speak upWhistleblowing and assurance case studiesBitesize2 modules
Keep going.
Part of the Audit and Assurance topic, also sold whole as Assurance that counts.
Go deeper, and pay only the difference
- You are hereFocus, 2 hours 30 minutes, £69
- The whole topicExplore, Assurance that counts, 5 hours 30 minutes, £129. Already own the Focus? You pay £60.
When you step up to a higher level, what you paid in the last 12 months for lower-level courses inside the bigger course comes off its price, in proportion to how much of each is inside it, whichever topic it's from. Courses at the same or a lower level don't give credit against each other. A Focus course or above always costs at least £15. Prices per person. Read the full terms
Also part of: Governing with confidence