De fraude corporativo & periodismo de investigación

Hurgando, me topé con un informe de la Association of Certified Fraud Examiners (ACFE). Es de 2012, pero es el más actualizado. Se centra en el fraude corporativo. Pero sus hallazgos pueden trasladarse, hasta cierto punto, al sector público.

¿Qué expusieron? Entre otras conclusiones:

- In 81% of cases, the fraudster displayed one or more behavioral red flags that are often associated with fraudulent conduct. Living beyond means (36% of cases), financial difficulties (27%), unusually close association with vendors or customers (19%) and excessive control issues (18%) were the most commonly observed behavioral warning signs.

- Providing individuals a means to report suspicious activity is a critical part of an anti-fraud program. Fraud reporting mechanisms, such as hotlines, should be set up to receive tips from both internal and external sources and should allow anonymity and confidentiality. Management should actively encourage employees to report suspicious activity, as well as enact and emphasize an anti-retaliation policy.

Y esto, se combina con este otro hallazgo de Transparencia Internacional (TI):

- Business people in 20 of the 30 countries surveyed chose investigative journalism as the most effective tool at fighting corruption. In 27 countries it was ranked higher than international agreements, and in 24 countries higher than national anti-bribery laws.

pd: el informe de ACFE (en inglés, acá); más datos sobre TI (en inglés, acá).

pd2: Gracias Martín G. por señalarme ACFE.