Manipulation of documents
Manipulation of documents on procurement, staffing, billing, maintenance etc.
Risk type: Practice
Risk driver: Internal
Falsification of documents and data can happen easily if proper record keeping and controls are not in place. Records and information on issues of procurement, staffing, billing and revenue collection, maintenance and work schedules, inventories, and customer complaints may be manipulated by staff, management, or BoD members to cover up illicit practices, e.g. the use of uncertified materials in construction. Documents might be manipulated before an audit, where illicit practices could be discovered. Vulnerability to manipulation will be higher when records are not kept in a safe place, or if there are no clear rules on who has access to them.
- Lots of corrections in handwritten documents, or pristine records – i.e. a file on a project that looks as if the whole project documentation was written on the same day
- Records not kept up to date
- Inconsistencies in operational and project monitoring reports
- Lack of electronic systems in the respective departments
KEY GUIDING DOCUMENTS