Not applicable

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Policies and procedures

The department has adopted and promotes The Code of Ethics for the South Australian Public Sector, which provides guidance to employees on appropriate behaviour.

The processes for preventing, detecting and responding to the risks of fraud are documented in the department’s Corruption and Maladministration Control Policy and Corruption and Maladministration Control Strategy which are consistent with the across government Fraud and Corruption Policy issued by the Commissioner for Public Sector Employment.

Internal processes

Processes are in place for identifying, recording, analysing, reporting and escalating fraud and corruption loss events and control failures.

These processes are supported by mechanisms to prevent, detect and respond to the risks of fraud, including:

• annual internal audit plans
• monthly executive financial performance reports
• certification of internal controls under the DPC Financial Management Compliance Program and the end of financial year statements preparation process.

Annual financial report

The annual financial report is supported by a system of internal controls that are monitored and assessed during the financial year through the department’s internal assurance processes and other processes undertaken by Shared Services SA as the external service provider.

Employee induction and online training

The induction process ensures that all new employees are made aware of the Code of Ethics for the South Australian Public Sector and the Corruption and Maladministration Control Policy. This policy clearly stipulates a zero-tolerance position in respect to fraud and corruption. All staff are also required to complete an online Fraud and Corruption Awareness course within six months of commencement.

Financial Management Compliance program

Appropriate business practices are reinforced through the department’s Financial Management Compliance Program (FMCP), as mandated by Treasurer’s Instructions 28. The FMCP was undertaken through a control self-assessment comprising a series of questions which assess relevant policies, procedures, systems, internal controls, risk management, and statutory/financial/management reporting that is in operation across all business units within the department.

Risk assessments

During the year the department conducted a high-level fraud risk assessment as part of the bi-annual operational risk review to ensure potential fraud risks were identified and appropriate fraud controls were in place or were going to be implemented. Outcomes from that review will be monitored by Risk and Performance and have been considered during the development of the 2019-20 internal audit plan.

A strategic risk review was also undertaken during the year which involved updating the department’s strategic risks to ensure they continue to reflect the current risk environment, focusing on those risks that could cause a critical or major consequence to the achievement of the department’s strategic objectives. A departmental risk appetite statement was developed as part of the review to clearly define the boundaries for prudent and consistent decision-making to effectively deliver our strategy.