Seeing the whole picture
Board assurance frameworks and counter fraud.
- Level
- Bitesize
- Learning time
- 1 hour 15 minutes
- Where
- Audit and Assurance
- Price
- £39
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
Overview and Outcomes.
Overview
If you cannot draw your assurance, you do not have it. This module builds an assurance map in six steps, reads an illustrative housing association map, and sets out the four elements of a board assurance framework. It contrasts duplicated with missing assurance and compliance exercises with early warning systems, uses the fictional Tir Glas Housing to map building safety, and offers a matrix for matching assurance to risk. Fraud is a risk to be managed, not a rare surprise. This module uses Donald Cressey's fraud triangle to explain why capable people cross the line, sets out four pieces of fraud law including the failure to prevent fraud offence and the Home Office's six principles of reasonable prevention procedures, and draws on the Covid Counter-Fraud Commissioner's findings and CIPFA's five principles to show why controls must be built in first.
What you'll develop
In this Bitesize, you will develop 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.
- Use the matching assurance to risk matrix to identify blind spots and over assured areas, and redirect assurance effort accordingly.
- 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.
The Modules.
1 hour 15 minutes of learning.
- 06Assurance Mapping and Board Assurance FrameworksIf you cannot draw your assurance, you do not have it. This module builds an assurance map in six steps, reads an illustrative housing association map, and sets out the four elements of a board assurance framework. It contrasts duplicated with missing assurance and compliance exercises with early warning systems, uses the fictional Tir Glas Housing to map building safety, and offers a matrix for matching assurance to risk.36 min
- 07Fraud, Corruption and Counter FraudFraud is a risk to be managed, not a rare surprise. This module uses Donald Cressey's fraud triangle to explain why capable people cross the line, sets out four pieces of fraud law including the failure to prevent fraud offence and the Home Office's six principles of reasonable prevention procedures, and draws on the Covid Counter-Fraud Commissioner's findings and CIPFA's five principles to show why controls must be built in first.37 min
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 hereBitesize, 1 hour 15 minutes, £39
- Next stepFocus, Assurance you can trust, 2 hours 30 minutes, £69. Already own the Bitesize? You pay £30.
- The whole topicExplore, Assurance that counts, 5 hours 30 minutes, £129. Already own the Bitesize? You pay £90.
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, A seat at the table, Ready for inspection
