Fighting Fraud

266 FIGHTING FRAUD

to prove or disprove the allegations and provide a report of fi ndings to the

ethics director and the department’s manager.

SUMMARY

Anti-fraud program functions can be viewed as independent functions, or

they can be integrated into the normal security department functions. The

CSO’s decision in that regard is often based not only on what executive

management wants but also on the available budget allocated to the secu-

rity department.

The most cost-effective approach, assuming limited budget — and

security budgets are almost always limited — is to integrate the anti-fraud

functions into the applicable security department functions ...