ABSTRACT
The suggested flow for evaluating primary risks of incoming, internal, outgoing and competitive corruption, as well as fraud, can be summarised as shown in Figure 15.1.
An enterprise-wide risk evaluation should be carried out under the authority of the directors and, ideally, should be completed before policies, procedures, standards, guidelines and other documentation are finalised (see Chapters 14-17). Remember, even the Ministry of Justice believes risk assessment is the starting point!
