CASE STUDY: FRAUD INVESTIGATION

Client: International Non-Governmental Organisation
Location: Central Asia

In January 2016, OSACO Humanitarian was engaged by the client to conduct an investigation into allegations that national staff in one of the client’s operations were engaged in a number of fraudulent activities (the fraud being estimated in the hundreds of thousands of USD) related to the procurement, receipt and utilisation of fuel.

After the preliminary review of the available information OSACO Humanitarian deployed an Investigation Specialist to the country in question. During the course of the investigative mission, the Specialist conducted a large number of interviews, both of staff members of the client and with external parties. A large number of financial and procurement-related documents were also reviewed. Where necessary, site visits were conducted.

Following the conclusion of the investigative phase, a detailed report was prepared covering the allegations of Fraud and the evidence, both inculpatory and exculpatory, related to the subject staff members. Recommendations were also provided as to how the client could prevent further occurrences of the fraudulent actions.

CASE STUDY: FRAUD RISK ASSESSMENT

Client: International Non-Governmental Organisation
Location: Middle East

In May 2017, following the review of a report submitted by OSACO Humanitarian with respect to an earlier investigation, and based on concerns raised by us in that report, the client engaged us to conduct an in-depth analysis of the electronic voucher programme it was utilising with a view to identifying the risk factors existing within the programme.

Following an initial desk review of the programme documentation and a Red Flag Analysis of the data related to the use of the vouchers, OSACO Humanitarian deployed a team, including a Forensic Audit Expert, to the country in question. During the course of the Fraud Risk Assessment, the team conducted a large number of interviews of both internal and external parties and reviewed relevant financial and administrative records.

Following the conclusion of the Assessment, a report was prepared which provided the client with a detailed overview of the programme, the risks – both actual and potential - identified by us within the programme and recommendations as to how the risks could be mitigated.

CASE STUDY: CONFLICT OF INTEREST INVESTIGATION

Client: International Non-Governmental Organisation
Location: West Africa

In May 2016, OSACO Humanitarian was engaged by the client to conduct an investigation into an allegation that a large number of national staff working for one of the client’s operations were improperly engaged in a Conflict of Interest (outside employment).

After the preliminary review of the available information and discussions with the client, OSACO Humanitarian deployed a team of three Investigation Specialists to the country in question. During the course of the investigative mission the team conducted a large number of interviews in a number of the operation’s Field Offices and reviewed documents both in the Field Offices and in the operations’ Headquarters.

Following the conclusion of the investigative phase, a detailed report was prepared covering the allegations of Conflict of Interest and the evidence, both inculpatory and exculpatory, relating to the subject staff members. The report also dealt with a number of programmatic and systematic issues that were identified by the Specialists.

CASE STUDY: THEFT INVESTIGATION

Client: Multinational Corporation
Location: West Africa

In January 2017, OSACO Humanitarian was engaged by the client to conduct an investigation into a complicated and long-term theft of assets – valued at USD250,000 - by national staff in collusion with external parties. In addition to the theft itself, the investigation dealt with allegations of fraudulent record-keeping aimed at covering up the theft.

After the preliminary review of the available information and documents provided by the client, OSACO Humanitarian deployed two Investigation Specialists to the country in question. During the course of the investigative mission the team conducted a large number of interviews of both internal and external parties and reviewed relevant financial and administrative records. Relevant site visits were conducted.

Following the conclusion of the investigative phase, a detailed report was prepared covering the allegations and the evidence, both inculpatory and exculpatory, related to the subject staff members and the implicated external parties.