ABSTRACT
This chapter explores one such framework, which has the corollary functions to improve the organisation's resilience to these threats and develop a true counter-fraud culture. It considers the importance of corporate memory and data analysis. Finally, the framework should promote compliance. It must be conversant with, and promote, the International non-governmental organisations (INGOs) legal, ethical and contractual obligations. The law takes precedence, including that in the jurisdictions in which it operates, and is likely to include labour law, data protection and privacy law, criminal law and legal frameworks relating to civil processes, charity regulation and contract law. The four strands of the framework have 13 components, encompassed by strategic management and cultural development, and supported by enabling activities. A counter-fraud and corruption strategy is very simple in principle, and for smaller organisations could be embedded within wider financial, risk, operations or ethics management strategies.
