Examples
Fraud can include fabricated beneficiaries, false invoices, misrepresented programme activity, diversion of grants, payroll fraud or manipulation of monitoring data.
Prevention
Clear approvals, proportionate due diligence, segregation of duties and review of unusual transactions can reduce risk.
Response
Concerns should be preserved, escalated and investigated proportionately, with safeguarding and legal considerations addressed.
Recovery and learning
Where appropriate, the Foundation should pursue recovery, strengthen controls and document lessons from confirmed incidents.