ABSTRACT
This chapter examines how to identify attacks that slip through. In addition to building a comprehensive suite of detection systems and examines why it is important to cultivate a detecting workforce, and how to do so. Detection is the identification of suspicious activity that could be fraud or corruption. While each should utilise detection techniques, the way in which they are implemented will vary according to each International non-governmental organisations (INGOs) risk profile and operating model. Electronic surveillance can be controversial, but it is a potentially powerful way to detect fraud and corruption. Electronic data interrogation is popular in the public and private sectors, where huge quantities of structured and unstructured data are routinely crunched. However, it is important that fraud and corruption are considered as possibilities and whether the red flag, or collection of red flags, should graduate into a suspicion, thereby meriting the activation of our Fraud and Corruption Response Plan.
