This section covers:
2.1 roles and responsibilities
2.2 legislation and regulations
2.3 risk analysis and planning for integrity
2.4 internal controls, audit and governance
2.5 fraud and corruption detection systems.
The CEO carries ultimate responsibility for an organisation’s system of internal controls but still relies on the support of management in fulfilling this role through well-structured lines of accountability…Everyone in the organisation has a role to play in making sure that internal controls are working properly…Managers are primarily responsible for implementing the controls and monitoring their effectiveness.
Crime and Corruption Commission, Queensland
