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| Please note that by participating in the study you are eligible to take part in the draw of one night’s accommodation for two people at Amathus Beach Hotel in Pafos, a prize offered by the same hotel. If you so wish to take part in the draw and or receive a copy of the findings please provide us with your details below. |
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| 3.Legal status of Organisation |
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| 7.How aware are you of the term economic crime and its impact on your organization? |
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| 8.Does your company have a Code of Conduct? |
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| 9.Do you think there is a risk that fraud/ economic crime will increase in the near future in Cyprus? |
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| 10.a. If you feel that fraud will increase then state below the causes (You can √ more than one) |
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| 10.b.If you feel that fraud will not increase then state why | | |
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| 1.Which of the following would not be tolerated by your company ( You can √ more than one): |
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| 2.Which of the following Fraud Risk Management initiatives would your company support as being good for the industry ( You can √ more than one) |
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| 3.a.Which of the following types of fraud do you consider (perceive) to be the greatest risk to organizations in your industry?(You can √ more than one) |
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| 3.b.In which department in those organizations are these likely to occur?(You can √ more than one) | | | | Breach of secrets | | | | Corruption & bribery | | | | Counterfeit | | | | Embezzlement | | | | False financial reporting/accounting fraud | | | | Industrial espionage | | | | Insider trading | | | | Money laundering | | | | Theft of cash | | | | Theft of other assets | | | | Theft of data/confidential information | | | | Other | | |
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| 4.Type of fraud committed in your organization in the last 5 years
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| 5.Financial loss through fraud in the last 2 years (2006-2008)(€000)
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| 6.Opportunity provided which made fraud easy to occur(You can √ more than one) |
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| 7.Procedure when fraud is identified (tick the steps you are likely to take or have taken when fraud is identified in your organization)(You can √ more than one). |
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| 8.The procedure(s) ticked in (7) would change if the perpetrator is:( You can √ more than one) |
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| 9.Has the fraud investigation resulted in Assert recovery?(You can √ more than one) |
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| 10.Which of the following factors were affected or you think will be affected by a fraud in your organization?(You can √ more than one) |
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| 11.Fraud impact on managements’ time and costs:
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| 12.Which of the following do you think have the main responsibility for dealing with the prevention of economic crime in an organization (You can √ more than one). |
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| 13.Which of the following factors are likely to prevent fraud (You can √ more than one)? |
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| 14.Does your organization have a written anti-fraud policy ? |
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| 15.Identify to which of the following your organization should communicate its anti-fraud policy to. ( please √ what is applicable) |
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| 16. Are employees provided with formal training to help them understand and implement the organisation’s anti-fraud policies? |
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| 17.Are employees trained on the difference between facilitation fees and corrupt payments? |
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18.Which of the following measures does you organization have in place? ( please √ what is applicable)
A. Prevention |
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19.Who should be a member of the Investigation Team if fraud is identified in your organization? ( please √ what is applicable)
A. Internal |
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| 20.Do you have an audit Committee? |
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| 21.Number of Audit Committee meetings per year: |
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| 22.The size of the firm you are audited by is: |
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| 23.Number of years audited by the current auditor |
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| 24.Number of years audited by the same audit firm |
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| 25.Proportion of Non-Executive Directors on the Board |
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| 26.Proportion of Independent Non-Executive Directors on the Board |
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| 28.Number of years the CEO is in current position |
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| 29.Total % of shares owned by management |
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Part C.: Profile of Fraudster
Think of the latest fraud you had in your organization and please complete the following regarding the person who committed the fraud. If no fraud was ever reported, think of one that you have heard of in your industry in Cyprus |
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| 6. Ages of children?(You can √ more than one) |
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| 7.Number of fraudsters involved |
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| 8.Fraudster’s relationship to the organization that suffered damages |
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| 9.Internal fraudster –seniority |
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| 10.Internal fraudster- years of service at the victim’s organization |
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| 11.Internal fraudster – department/function |
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| 12.External fraudster- relationship to victim’s organization |
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| 13.Total amount (€000) defrauded |
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| 14.Duration of period during which fraud(s) occurred |
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| 15.Fraud perpetrator’s motives ( please √ what is applicable) |
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| 16.Fraudster’s personal characteristics ( please √ what is applicable) |
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| 17.Rationalisations (the reason(s) provided why he/she defrauded the organization)( please √ what is applicable) |
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18.The fraud was discovered/reported by ( please √ what is applicable)
A. Internal |
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