Developing the role of the ‘frauditor’

Peter Tickner is a freelance consultant, fraud investigator and academic as well as the author of a number of books on fraud investigation. He was director of internal audit for the Metropolitan Police Service in the UK from 1995 to 2009. He has recently successfully completed a doctorate at the University of Portsmouth’s Institute of Criminal Justice Studies around his methodology for investigating fraud in the public sector.

What is a proven approach for boosting counter-fraud performance by enhancing the Internal Audit function? In the first of two articles, Peter Tickner explains how he developed a forensic internal audit process at the United Kingdom’s Metropolitan Police Service as a cost-effective alternative to the policing of internal and contractor fraud in the public sector.