1. Financial Management Institute Halifax2007-09-19 Inspector Eric Mattson Officer in Charge RCMP Financial Crime Nova Scotia

2. FRAUD ON THE GOVERNMENT FRAUD ON THE GOVERNMENT CORRUPTION CORRUPTION

3. FRAUD FRAUDEXTERNALINTERNALCORRUPTIONACCOUNTABILITYTRANSPARENCYRATIONALIZATION

4. EXTERNAL FRAUD PROGRAMS PROGRAMS APPLICATION FOR GRANTS APPLICATION FOR GRANTS APPLICATION FOR LOANS APPLICATION FOR LOANS APPLICATION FOR FINANCIAL ASSISTANCE APPLICATION FOR FINANCIAL ASSISTANCE REFUNDS FOR PROGRAMS ALREADY IN PLACE REFUNDS FOR PROGRAMS ALREADY IN PLACE

5. WHERE MONEY IS INVOLVED THER WILL BE FRAUD WHERE MONEY IS INVOLVED THER WILL BE FRAUD WHEN THERE IS AN OPPORTUNITY FOR FRAUD THERE WILL BE AN ATTEMPT WHEN THERE IS AN OPPORTUNITY FOR FRAUD THERE WILL BE AN ATTEMPT

6. PROGRAMS POLITICAL POLITICAL RUSHED RUSHED DEADLINES IMPOSED DEADLINES IMPOSED POSITIVE HEADLINES POSITIVE HEADLINES POSITIVE RESULTS POSITIVE RESULTS

7. PREPARATION STAFF STAFF MANAGERS MANAGERS CONSEQUENCE CONSEQUENCE OVERSIGHT OVERSIGHT PUBLIC PUBLIC

8. WHEN IT GOES BAD POLICE POLICE GENERAL PUBLIC GENERAL PUBLIC PROSECUTORS PROSECUTORS COURT COURT

9. PREVENTION EVALUATE PLAN EVALUATE PLAN PREPARE FOR FRAUD PREPARE FOR FRAUD KNLW YOUR PROGRAM KNLW YOUR PROGRAM REVIEW PREVIOUS PROGRAMS REVIEW PREVIOUS PROGRAMS TAKE YOUR TIME TAKE YOUR TIME BEST AND WORST PRACTICES BEST AND WORST PRACTICES

10. PREVENTION ENSURE FILERS AND RECEIVERS UNDERSTAND THE INTENTION OF PROGRAM ENSURE FILERS AND RECEIVERS UNDERSTAND THE INTENTION OF PROGRAM HAVE AN OVERSIGHT SYSTEM HAVE AN OVERSIGHT SYSTEM ADVISE CLAIMANT OF REVIEW SYSTEM ADVISE CLAIMANT OF REVIEW SYSTEM WATCH FOR IDENTITY ISSUES WATCH FOR IDENTITY ISSUES ADVISE MANAGEMENT OF POTENTIAL ISSUES ADVISE MANAGEMENT OF POTENTIAL ISSUES ACT QUICKLY ONCE FRAUD DISCOVERED ACT QUICKLY ONCE FRAUD DISCOVERED

11. REMEMBER THERE WILL BE AN ATTEMPT TO DEFRAUD THERE WILL BE AN ATTEMPT TO DEFRAUD PLAN FOR IT PLAN FOR IT RECOGNIZE IT RECOGNIZE IT REACT TO IT REACT TO IT

12. CORRUPTION SPECIFIC FORM OF FRAUD SPECIFIC FORM OF FRAUD RELATIONSHIP BETWEEN PUBLIC OFFICER AND PUBLIC RELATIONSHIP BETWEEN PUBLIC OFFICER AND PUBLIC CULTURE OF CORRUPTION IN SOME COUNTRIES CULTURE OF CORRUPTION IN SOME COUNTRIES DEVASTATING AFFECT ON ECONOMY OF COUNTRY DEVASTATING AFFECT ON ECONOMY OF COUNTRY

13. FRAUD TRIANGLE OPPROTUNITY OPPROTUNITY MOTIVE MOTIVE RATIONALIZATION RATIONALIZATION

14. PREVENTION OF CORRUPTION AWARENESS AWARENESS STRONG GOVERNMENT LEADERSHIP STRONG GOVERNMENT LEADERSHIP ANTI CORRUPTION INITIATIVES ANTI CORRUPTION INITIATIVES WHISTLE BLOWERS WHISTLE BLOWERS INVESTIGATION INVESTIGATION ENFORCEMENT ENFORCEMENT

15. HIGH RISK AREAS MEGA CONSTRUCTION PROJECTS MEGA CONSTRUCTION PROJECTS COUNTRY TO COUNTRY DEVELOPMENT ASSSITANCE COUNTRY TO COUNTRY DEVELOPMENT ASSSITANCE DISASTER RECOVERY ASSISTANCE DISASTER RECOVERY ASSISTANCE EXTRACTIVE MINERALS EXTRACTIVE MINERALS

16. LEGISLATION LEGISLATION HAS TO EXTENSIVE TO BE EFFECTIVE LEGISLATION HAS TO EXTENSIVE TO BE EFFECTIVE CANADA HAS SOME OF THE BEST ANTI CORRUTION LEGISLATION IN THE WORLD CANADA HAS SOME OF THE BEST ANTI CORRUTION LEGISLATION IN THE WORLD FITS IN WITH ACCOUNTABILITY, TRANSPARENCY AND CRIMINALIZATION FITS IN WITH ACCOUNTABILITY, TRANSPARENCY AND CRIMINALIZATION

17. ACCOUNTABILITY FEDERAL ACCOUNTABILITY ACT FEDERAL ACCOUNTABILITY ACT CONFLICT OF INTEREST CONFLICT OF INTEREST AUDITOR GENERAL ACT AUDITOR GENERAL ACT FINANCIAL ADMINISTRATION ACT FINANCIAL ADMINISTRATION ACT

18. TRANSPARENCY KEY TO GOOD GOVERNMENT KEY TO GOOD GOVERNMENT ACCESS TO INFORMATION ACT ACCESS TO INFORMATION ACT CANADA ELECTIONS ACT CANADA ELECTIONS ACT PARLIAMENT OF CANADA ACT PARLIAMENT OF CANADA ACT LOBBYING ACT LOBBYING ACT PUBLIC SERVANT DISCLOSURE PROTECTION ACT PUBLIC SERVANT DISCLOSURE PROTECTION ACT

19. CRIMINALIZATION CRIMINAL CODE NUMEROUS PROVISIONS CRIMINAL CODE NUMEROUS PROVISIONS PROCEEDS OF CRIME PROCEEDS OF CRIME TERRORIST FINANCIING ACT TERRORIST FINANCIING ACT MONEY LAUNDERING MONEY LAUNDERING

20. RCMP ENFORCEMENT COMMERCIAL CRIME SECTION COMMERCIAL CRIME SECTION INTEGRATED PROCEEDS OF CRIME INTEGRATED PROCEEDS OF CRIME INTEGRATED MARKET ENFORCEMENT INTEGRATED MARKET ENFORCEMENT

21. RECAP FRAUD ON GOVERNMENT FRAUD ON GOVERNMENT TAKE AN IDEA TO A PLAN TAKE AN IDEA TO A PLAN ASSUME FRAUD ASSUME FRAUD TAKE STEPS TO PREPARE YOUR STAFF TAKE STEPS TO PREPARE YOUR STAFF ROLE OF MANAGERS IN OVERSIGHT ROLE OF MANAGERS IN OVERSIGHT ROLES OF POLICE, COURT, PUBLIC ROLES OF POLICE, COURT, PUBLIC

22. CORRUPTION FRAUD TRIANGLE FRAUD TRIANGLE –OPPORTUNITY –MOTIVE –RATIONALIZATION

23. PREVENTION AWARENESS AWARENESS STRONG POLITICAL LEADERSHIP STRONG POLITICAL LEADERSHIP ENFORCEMENT ENFORCEMENT PUNISHMENT PUNISHMENT

24. DETECTION WHISTLE BLOWERS WHISTLE BLOWERS TRANSPARENCY TRANSPARENCY CONTROLS CONTROLS

25. INVESTIGATION STRONG LAWS STRONG LAWS ENFORCED LAWS ENFORCED LAWS PROSECUTION PROSECUTION ACCOUNTABILITY ACTS ACCOUNTABILITY ACTS CRIMINAL CODE CRIMINAL CODE PROCEEDS OF CRIME PROCEEDS OF CRIME

26. GOMERY COMMISSION Let me also suggest that a system of government that would impose upon itself a searching inquiry by an independent commissioner, armed with the authority to compel the production of incriminating documentation from the public administration and able to subpoena witnesses from every level of society, with a far reaching mandate to investigate and report on matters that could prove to be embarrassing to the Government itself, is proof that our democratic institutions are functioning well and objectively. There are very few countries in the world where an inquiry commissioner has the power to summon the sitting Prime Minister and his predecessor, to be examined under oath concerning their administration of public affairs and their involvement in what is publicly referred to as a scandalous affair. The fact that the Inquiry has been held demonstrates that in this country persons at even the highest levels of government are accountable for their actions, not only to Parliament but also to the citizenry Let me also suggest that a system of government that would impose upon itself a searching inquiry by an independent commissioner, armed with the authority to compel the production of incriminating documentation from the public administration and able to subpoena witnesses from every level of society, with a far reaching mandate to investigate and report on matters that could prove to be embarrassing to the Government itself, is proof that our democratic institutions are functioning well and objectively. There are very few countries in the world where an inquiry commissioner has the power to summon the sitting Prime Minister and his predecessor, to be examined under oath concerning their administration of public affairs and their involvement in what is publicly referred to as a scandalous affair. The fact that the Inquiry has been held demonstrates that in this country persons at even the highest levels of government are accountable for their actions, not only to Parliament but also to the citizenry

27. THANKS QUESTIONS