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FAQs

  • Both my business and I have been exposed to identity fraud, which has been embarrassing and costly. Are there any simple measures I can implement to prevent this from happening again?

     

    The simplest prevention measures are shredding all confidential paperwork, such as bank statements, and securely storing all sensitive documents, such as share certificates.

    You should restrict the availability of information that might compromise you or your business, and monitor your credit rating and business details.

    Credit reference agencies allow you to monitor the organisations that access your details, and you can also subscribe to a scheme that notifies you of any credit applications made in your name.

    Likewise, by filing documents electronically with Companies House and using its monitoring system, you can keep an eye on any changes to your company details.

    Enforcing strict IT and information security in the workplace is crucial. Restrict access to recreational websites, use anti-virus software and never follow links from unsolicited e-mails.

    Finally, remember to educate your staff about the above measures, never post sensitive information on social networking sites and never respond to unsolicited e-mails or telephone calls requesting financial information.

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  • How to write a risk register.

    Risks are not just a threat to organisations but to the entire country, a fact recognised by the government through the publication of the first ever National Risk Register.

     

    Registering your concerns

     

    What’s the best way of quantifying, communicating and practically applying solutions to identified corporate risk? This is one of the most important questions any organisation will ask itself; any organisation with an appetite for risk can, following practical steps, apply a consistent approach to the effective management of risk, provide consistency in the decision making processes, take well calculated actions should an opportunity arise and, conversely, allow a more cautious yet informed approach to be taken to mitigate any threats.

    Risks are not just a threat to organisations, the UK itself is susceptible to risk and this is something that has recently been recognised by the government, with the Cabinet Office publishing the first ever UK-wide National Risk Register in August 2008, setting out the government’s “assessment of the likelihood and potential impact of a range of different risks that may directly affect the UK”.

    Inevitably the register has been drafted largely as a consequence of the very real security threats which face the country, but also with regard to other potential national threats such as a bird flu pandemic. The register provides a national risk assessment of the most significant crises and emergencies which the UK, its citizens and key organisations could face over the next 5 years.

     

    1. Definition

     

    So what is a risk register? In simple terms, the register is a management tool that enables an organisation to understand its comprehensive risk profile, a repository (a central storage area) for all risk information. The register is the hub of the internal control system; containing the objectives (including assets, premises and personnel) and risks to and controls for the whole organisation. This document should be written and managed by a risk manager, or similar designated officer, but owned by the organisation as a whole since every department will play a real part in identifying potential risks at both operational and strategic levels (and therefore all department heads should contribute towards the overall risk register.)

     

    2. Identification

     

    It is essential when compiling the register that the risk identification process if both wide ranging and comprehensive, covering both external and internal threats, from the threat if an arson attack on your premises to the simple failure of the heating system within your head office facility. The assessment process should not be limited to depth and breadth of and organisation and both reactive and proactive sources should be considered. Your organisation will have many sources of risk identification readily available to them, for instance incident and accident reports, audit reports, customer complaints etc, although these sources are not an exhaustive list of the risk identification process.

     

    3. Assessment

     

    The key to producing a meaningful and effective corporate risk register is the initial risk assessment process. The starting point is to confirm the overall purpose and critical corporate objectives of the business. From this first step, every potential threat and risk to the achievement of those objectives and the effective functioning of the organisation should be brainstormed and recorded – no matter how improbable or remote. This process really does require ‘open thinking’, devoid of any prejudices, restrictions or self imposed barriers.

     

    4. Ownership

     

    Successful and effective management of corporate risk will also need to ensure that a full risk assessment framework is in place, this will include ownership of the overall risk, strategy and leadership by senior management. Every organisation should have a clear risk strategy with associated policies, fully equipped staff expected to contribute to the process, and the processes of the organisation should incorporate effective risk management – can this be said of your own organisation?

    So, given this, does facilities management feed into your organisations risk register (if it has one at all)? In simple terms, yes. Effective facilities management is critical to the successful delivery of any organisation’s services and is actively involved in the management of many aspects of risk.

     

    5. Conclusions

     

    While the following areas are by no means a full assessment of the areas covered by the facilities remit, these areas are an indication of the considerations which should be accounted for when completing any risk assessment:

    • Generic risks for general hazards, such as asbestos or working with portable tools
    • Dealing with emergency evacuation
    • Gas leaks or electrical failures
    • Threat if terrorism or a full system failure

    Specific risks, such as clearing gutterings; establishing safe systems of working such as contact with an untreated water supply; dealing with disabled staff or customers; using solvents or adhesives; working in hot or cold environments or working at height, - all of these areas need to be considered as part of the assessment. As noted above, the risk assessment process should cover both external and internal threats and open thinking should be applied and documented – however remote the threat.

     

    Risk Checklist

     

    The Treasury recommends that the following areas should be included when documenting the risk areas:

     

    • Strategic risk
    • Description of the risk
    • Risk ranking
    • Lead person/department
    • Action/treatment plans
    • Action dates
    • Sources of assurance
    • Existing controls
    • Location etc
    • Cost/benefit analysis
    • Acceptance/completion
    • Comments
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  • I am in a hurry to sign up with a new supplier to replace one that’s just gone bust. What checks should I be putting in place to protect myself and what are the potential costs involved?

     

    A certain amount of checks can be carried out by yourself, such as obtaining trade references and reviewing annual accounts. However, to be certain that you are changing to a bona fide supplier we would recommend the engagement of a professional service provider (if the financial risk associated with the supplier change is regarded as significant) that has access to a variety of sources.

    “Your provider should build a full company profile - this should include company directors (past and present), and any court judgements both personally and financially, land registry searches, address verification and so on. This not only ensures your business is protected but can also allow a balanced business decision to be made prior to instructing a new supplier, the costs associated with business profiling need not be exorbitant and should be considered a  small price to pay to protect your business.

    “However, all businesses should be aware of the Proceeds of Crime Act 2002. This places a legal obligation on the most senior member of the organisation to ensure that they are aware of the clients/suppliers they do business with and the purpose of the business transaction.

    “The implementation of a detailed procurement policy and anti money-laundering procedures should ensure the associated risks are mitigated and a sound control framework is in place. This policy should be applied in every instance and not only when the financial risk to the business is considered significant.”

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  • I signed a new supplier up with us a few months ago, but I’m now having trouble getting orders through from them. Should I be worried about the legitimacy of the business and what can I do to check them out without unduly worrying them?

     

    “Whilst this is a position of concern and requires rapid attention, we would recommend that you formally request a meeting with your supplier to address the immediate issues i.e. locate your orders, expected delivery dates and discuss the way forward - the supplier themselves could be experiencing material sourcing issues etc.

    “We would also recommend that you revisit your trade references to check if they too are experiencing any similar problems to yourselves and if references were not obtained try to locate other customers. Furthermore, we would suggest identifying a new supplier should this be required and deemed necessary in the short term.

    “Company profiling can be obtained covertly using a professional services provider. This would give you a snapshot of your supplier’s current position and would also allow you to decide whether a change to a new supplier is required.”

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  • I suspect a member of staff is leaking information about our financial situation to a local newspaper. Can we investigate an undercover mole hunt and try to flush the person out, or would that be illegal?

     

    Public organisations are covered by the Regulation of Investigatory Powers act (RIPA) and must follow its guidance when conducting any type of surveillance – and this guidance is also considering good practice.

    You could arrange a convert surveillance operation but ensure a proportionate outcome in relation to the “damage” being done. A specialist provider would place and integrate an investigator into your business and try to flush out the culprit.

    Another route, potentially in conjunction with the above surveillance exercise, is to forensically examine your computers, telephone records and e-mail traffic to pin point the individual, and also discreetly to speak to the local paper about your source.

    You should consider if a member of staff with access to the leaked information might be disgruntled or perhaps in a vulnerable position financially, medically etc. It is possible that the individual is being exploited by an external factor or even a competitor.

    Always encourage a specialist provider who can advise on matters above and work in line with current legislation.

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  • This all sounds very dramatic. Is my business really at risk from criminals lurking out there waiting to trip me up by posing as new business partners?

     

    In times of economic downturn it is known that reported fraud and financial-related crime increases, with 2008 showing the largest increase since 1995. Businesses should be aware of the risks when considering the use of a new business partner. But this risk can be mitigated to some extent with the implementation of a control framework that should be followed in every instance when vetting and prior to using new suppliers/business partners.

    “However, the Fraud Advisory Panel state that 80 per cent of business-related crime is committed internally by employees i.e. a break out and not a break in to the organisation. Organisations should also consider the implementation of a rigid pre-employment screening programme as many staff-related issues can be identified, addressed and ruled out at this stage.

    “The majority of businesses cannot successfully operate without its staff and the use of business partners/suppliers and given the current climate organisations should be aware that the risks associated with their use is heightened and therefore it is imperative that staff and suppliers are correctly vetted prior to association with your business.”

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  • To what extent are businesses exposed to IT fraud?

     

    All businesses are exposed potentially to all kinds of fraud, and the exposure to IT fraud is no different. If a business uses IT systems to carry out its activities, and it will be an exceptional business that does not, then there is the potential for it to be the target of IT fraud.

    Given that up to 80% of frauds are perpetrated from within a company, from the very people given access to the businesses IT systems, the exposure to IT fraud is clearly huge.

    Even if that internal access is controlled well, it is more than likely that a business will be connected to the internet, and this opens up another raft of potential exposures to IT fraud, with this very connection likely to be targeted by hackers and fraudsters as they try to gain access to financial and other key systems.

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  • We are looking at acquiring a smaller rival business. I’ve been told about various elements of due diligence I need to complete, such as financial, but are there any other areas of the business and activities that should be investigated?

     

    “Standard financial checking alone should not be considered enough as part of the due diligence process. A healthy balance sheet is worthless if one of the main sources of income for that business is from an unreliable or even criminal source.

    “We would recommend that a professional services provider specialising in corporate finance is instructed. They will provide you with a full company report on your rival both past and present, including known directors and associates, whether the value of the assets quoted on the balance sheet is a genuine figure and whether the business actually owns the assets and so on. Having all the facts and historical information relating to your rival will allow a more informed decision and valuation of the business to be carried out, prior to any deal being agreed.”

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  • We are looking to appoint a non-executive director to help us through the economic crisis and now have a shortlist of three. Which background checks should we carry out and how would we go about it?

     

    Enhanced profiling is not an exercise you would be wise to carry out yourself so ask a corporate intelligence specialist for assistance.

    The first step is to tell the candidates that you want to carry out personal due diligence – it should not be a covert operation. If they refuse to disclose any pieces of information consider this an immediate ‘red flag’.

    Your advisor would ask all candidates to fill in a simple questionnaire and thereafter carry out a series of checks to ensure details such as professional qualifications and their employment history is accurate. They should also look at their criminal records, credit ratings and potential litigation history to paint a detailed picture of the candidate.

    If the basic level of checks throws up any anomalies you should ask for further investigations. This could include interviews with former colleagues as well as research into the candidate’s lifestyle.

    Only ask for information that is generally relevant for the position and remember there is usually no smoke without fire.

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  • What are the main risks associated with IT Fraud and potentially how damaging can they be?

     

    The main risks to a business involve their financial and other key systems (such as Human Resources) being accessed by a fraudster to take monies, or otherwise take financial advantage.

    For example, if a fraudster managed to get a Trojan horse virus through the business’ firewall and on to their system, it could be recording password key strokes. If passwords are not well designed (for example, using a forced combination of letters, numbers and capitals) then a fraudster could be identifying the passwords of key personnel (such as the Finance Director, or Payments Clerk) to the Finance system. Then, out of business hours, the fraudster could hack into the system and make seemingly legitimate payments to its own accounts. These may not be identified for a period of time, dependent on timing of control account reconciliations and other analytical controls, by which the time the fraudster has moved on.

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  • What help is available to mitigate or remove the risks of IT fraud within companies?

     

    A well written set of Policies and Procedures is essential to assist in mitigating IT fraud risk (it can never be completely removed). A fraud proofed IT Security Policy will provide piece of mind that the major, and obvious, risks have been identified by the business, and measures put in place to mitigate them (such as password control, physical controls over hardware and control over Internet access). 

    However, this key policy needs to be linked to other Policies and Procedures, such as a Fraud Policy, Fraud Response Plan, Whistleblowing Policy and of course, the Financial Regulations.

    Regular review of these Policies and Procedure is essential in ensuring that they do not become stagnant or out-of-date, and target the latest fraud schemes used by fraudsters. Alternatively, a business may consider using a trained professional firm to undertake a Fraud Healthcheck on their IT systems, to get a trained opinion on exposed areas.

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