Appendix 1: Tables of State-owned enterprise survey data

Summary of our fraud survey results for State-owned enterprises.

State-owned enterprises were within our central government sector, which was made up of 11 different entity types. The other 10 entity types were government departments, Crown agents or companies, autonomous Crown entities, independent Crown entities, central government – other, Māori Trust Boards, Rural Education Activities Programmes, Crown research institutes, tertiary education institutions, and district health boards.

These 11 entity types made up 45% of the total number of respondents from all public entities. The other respondents were working in schools (32.7%) and local government entities (22.3%).

The State-owned enterprise respondents represented 3% of all respondents. The following graphs and tables compare the State-owned enterprise results with the wider central government sector and the public sector overall.

We have rounded the percentages to the nearest whole number, so the percentages may not always add to 100.

Question 1: My organisation has a Fraud Policy.

Graph of Question 1: My organisation has a Fraud Policy.
Yes No Don't know Total
State-owned enterprises 40 82% 5 10% 4 8% 49
Central government 539 83% 38 6% 69 11% 646
All public entities 1143 79% 135 9% 169 12% 1447

Question 2: The Fraud Policy is communicated regularly (annually or biannually).

Graph of Question 2: The Fraud Policy is communicated regularly (annually or biannually).
Yes No Don't know Total
State-owned enterprises 25 64% 10 26% 4 10% 39
Central government 338 63% 140 26% 59 11% 537
All public entities 735 64% 295 26% 113 10% 1143

Question 3: My organisation has a staff Code of Conduct.

Graph of Question 3: My organisation has a staff Code of Conduct.
Yes No Don't know Total
State-owned enterprises 44 92% 3 6% 1 2% 48
Central government 611 95% 22 3% 10 2% 643
All public entities 1321 92% 86 6% 35 2% 1442

Question 4: The staff Code of Conduct is communicated regularly (annually or biannually).

Graph of Question 4: The staff Code of Conduct is communicated regularly (annually or biannually).
Yes No Don't know Total
State-owned enterprises 30 68% 9 20% 5 11% 44
Central government 413 68% 143 23% 54 9% 610
All public entities 921 70% 286 22% 115 9% 1322

Question 5: My organisation has a clear policy on accepting gifts or services.

Graph of Question 5: My organisation has a clear policy on accepting gifts or services.
Yes No Don't know Total
State-owned enterprises 44 92% 3 6% 1 2% 48
Central government 579 90% 33 5% 30 5% 642
All public entities 1025 71% 266 18% 149 10% 1440

Question 6: Receiving gifts, free or heavily discounted services or preferential treatment because of my role in my organisation is …

Graph of Question 6: Receiving gifts, free or heavily discounted services or preferential treatment because of my role in my organisation is ...

Note: The "right" answer to this question is a response that is in keeping with the entity's gifts policy.

Question 7: My organisation has designated a person who is responsible for fraud risks, including investigation.

Graph of Question 7: My organisation has designated a person who is responsible for fraud risks, including investigation.
Yes No Don't know Total
State-owned enterprises 40 83% 3 6% 5 10% 48
Central government 472 74% 73 11% 95 15% 640
All public entities 971 68% 258 18% 206 14% 1435

Question 8: I am confident that managers in my organisation understand their responsibilities for preventing and detecting the risks of fraud and corruption.

Graph of Question 8: I am confident that managers in my organisation understand their responsibilities for preventing and detecting the risks of fraud and corruption.
Yes No Don't know Total
State-owned enterprises 44 92% 2 4% 2 4% 48
Central government 565 88% 41 6% 34 5% 640
All public entities 1282 89% 80 6% 72 5% 1434

Question 9: I am confident that other employees understand their responsibilities for preventing and detecting the risks of fraud and corruption.

Graph of Question 9: I am confident that other employees understand their responsibilities for preventing and detecting the risks of fraud and corruption.
Yes No Don't know Total
State-owned enterprises 34 71% 6 13% 8 17% 48
Central government 447 70% 90 14% 103 16% 640
All public entities 1049 73% 181 13% 204 14% 1434

Question 10: My organisation reviews its fraud controls on a regular basis (annually or biannually).

Graph of Question 10: My organisation reviews its fraud controls on a regular basis (annually or biannually).
Yes No Don't know Total
State-owned enterprises 37 79% 0 - 10 21% 47
Central government 449 70% 43 7% 147 23% 639
All public entities 960 67% 178 12% 295 21% 1433

Question 11: My organisation takes a proactive approach to preventing fraud and corruption.

Graph of Question 11: My organisation takes a proactive approach to preventing fraud and corruption.
Yes No Don't know Total
State-owned enterprises 33 70% 3 6% 11 23% 47
Central government 494 77% 61 10% 83 13% 638
All public entities 1105 77% 164 11% 162 11% 1431

Question 12: New employees at my organisation undergo pre-employment screening that includes criminal history checks.

Graph of Question 12: New employees at my organisation undergo pre-employment screening that includes criminal history checks.
Yes No Don't know Total
State-owned enterprises 31 66% 9 19% 7 15% 47
Central government 394 62% 148 23% 96 15% 638
All public entities 1016 71% 251 18% 164 11% 1431

Question 13: I have had fraud awareness training at my current organisation.

Graph of Question 13: I have had fraud awareness training at my current organisation.
Yes No Don't know Total
State-owned enterprises 14 30% 33 70% 0 - 47
Central government 169 26% 452 71% 17 3% 638
All public entities 338 24% 1057 74% 36 3% 1431

Question 14: The fraud awareness training that I received at my current organisation was …

Graph of Question 14: The fraud awareness training that I received at my current organisation was ...

Question 15: My organisation carries out due diligence on new suppliers, including credit checks and checks for conflicts of interest.

graph of Question 15: My organisation carries out due diligence on new suppliers, including credit checks and checks for conflicts of interest.
Yes No Don't know Total
State-owned enterprises 28 60% 6 13% 13 28% 47
Central government 328 51% 114 18% 196 31% 638
All public entities 680 48% 366 26% 385 27% 1431

Question 16: My organisation encourages staff to come forward if they see or suspect fraud or corruption.

Graph of Question 16: My organisation encourages staff to come forward if they see or suspect fraud or corruption.
Yes No Don't know Total
State-owned enterprises 39 83% 2 4% 6 13% 47
Central government 556 87% 36 6% 45 7% 637
All public entities 1258 88% 72 5% 100 7% 1430

Question 17: The culture at my organisation is such that I would be willing to raise any concerns that I may have regarding fraud or corruption and I know that my concerns will be taken seriously and I would not suffer any retaliation.

Graph of Question 17: The culture at my organisation is such that I would be willing to raise any concerns that I may have regarding fraud or corruption and I know that my concerns will be taken seriously and I would not suffer any retaliation.
Yes No Don't know Total
State-owned enterprises 44 94% 1 2% 2 4% 47
Central government 604 95% 12 2% 21 3% 637
All public entities 1357 95% 21 1% 50 4% 1428

Question 18: My organisation has a Protected Disclosures Policy (or similar).

Graph of Question 18: My organisation has a Protected Disclosures Policy (or similar).
Yes No Don't know Total
State-owned enterprises 40 85% 0 - 7 15% 47
Central government 475 75% 38 6% 124 19% 637
All public entities 1017 71% 114 8% 297 21% 1428

Question 19: There is a whistleblower hotline at my organisation.

Graph of Question 19: There is a whistleblower hotline at my organisation.
Yes No Don't know Total
State-owned enterprises 9 19% 29 62% 9 19% 47
Central government 93 15% 438 69% 106 17% 637
All public entities 166 12% 1067 75% 195 14% 1428

Question 20: When fraud or corruption risks are raised at my organisation, my organisation takes proactive steps to reduce the risk.

Graph of Question 20: When fraud or corruption risks are raised at my organisation, my organisation takes proactive steps to reduce the risk.
Yes No Don't know Total
State-owned enterprises 46 98% 0 - 1 2% 47
Central government 595 94% 5 1% 36 6% 636
All public entities 1236 87% 10 1% 182 13% 1428

Question 21: Credit card expenditure is closely monitored.

Graph of Question 21: Credit card expenditure is closely monitored.
Yes No Don't know Total
State-owned enterprises 46 98% 0 - 1 2% 47
Central government 595 94% 5 1% 36 6% 636
All public entities 1280 90% 46 3% 100 7% 1426

Question 22: Staff expenses are closely monitored.

Graph of Question 22: Staff expenses are closely monitored.
Yes No Don't know Total
State-owned enterprises 47 100% 0 - 0 - 47
Central government 616 97% 7 1% 13 2% 636
All public entities 1381 97% 15 1% 30 2% 1426

Question 23: Should a fraud or corruption incident occur at my organisation, the investigation is conducted by ...

Graph of Question 23: Should a fraud or corruption incident occur at my organisation, the investigation is conducted by ...

Question 24: Management communicates incidents of fraud to all staff at my organisation.

Graph of Question 24: Management communicates incidents of fraud to all staff at my organisation.
Yes No Don't know Total
State-owned enterprises 12 26% 25 53% 10 21% 47
Central government 175 28% 259 41% 202 32% 636
All public entities 416 29% 546 38% 464 33% 1426

Question 25: I am aware of fraud or corruption incidents in the last two years that have gone unreported by my organisation.

Graph of Question 25: I am aware of fraud or corruption incidents in the last two years that have gone unreported by my organisation.
Yes No Don't know Total
State-owned enterprises 1 2% 40 85% 6 13% 47
Central government 11 2% 590 93% 35 6% 636
All public entities 22 2% 1345 94% 59 4% 1426

Question 26: I am aware of fraud or corruption incidents in the last two years that have been reported but gone unpunished by my organisation.

GRaph of Question 26: I am aware of fraud or corruption incidents in the last two years that have been reported but gone unpunished by my organisation.
Yes No Don't know Total
State-owned enterprises 3 6% 40 85% 4 9% 47
Central government 10 2% 582 92% 43 7% 635
All public entities 26 2% 1324 93% 75 5% 1425

Question 27: Inappropriate or personal credit card expenditure is taken very seriously and results in disciplinary action.

Graph of Question 27: Inappropriate or personal credit card expenditure is taken very seriously and results in disciplinary action.
Yes No Don't know Total
State-owned enterprises 44 94% 1 2% 2 4% 47
Central government 548 86% 15 2% 72 11% 635
All public entities 1179 83% 47 3% 199 14% 1425

Question 28: Inappropriate expense claims or expense claims for personal purchases, is taken very seriously and results in disciplinary action.

Graph of Question 28: Inappropriate expense claims or expense claims for personal purchases, is taken very seriously and results in disciplinary action.
Yes No Don't know Total
State-owned enterprises 44 94% 1 2% 2 4% 47
Central government 543 86% 18 3% 74 12% 635
All public entities 1219 86% 37 3% 168 12% 1424

Question 29: I am confident that my organisation will take all reasonable action to recover any money lost through fraud or corruption.

Graph of Question 29: I am confident that my organisation will take all reasonable action to recover any money lost through fraud or corruption.
Yes No Don't know Total
State-owned enterprises 44 94% 0 - 3 6% 47
Central government 580 91% 9 1% 46 7% 635
All public entities 1319 93% 18 1% 87 6% 1424

Question 30: I am confident that incidents of fraud and corruption that occur at my organisation will be reported to the Police.

Graph of Question 30: I am confident that incidents of fraud and corruption that occur at my organisation will be reported to the Police.
Yes No Don't know Total
State-owned enterprises 34 72% 8 17% 5 11% 47
Central government 485 76% 32 5% 118 19% 635
All public entities 1115 78% 75 5% 234 16% 1424

Question 31: Internal controls are reviewed as part of every fraud investigation.

Graph of Question 31: Internal controls are reviewed as part of every fraud investigation.
Yes No Don't know Total
State-owned enterprises 29 62% 1 2% 17 36% 47
Central government 438 69% 8 1% 189 30% 635
All public entities 1005 71% 29 2% 390 27% 1424

Question 32: How many incidents of fraud or corruption are you aware of at your organisation in the last two years?

Graph of Question 32: How many incidents of fraud or corruption are you aware of at your organisation in the last two years?
No instances 1 or more Total
State-owned enterprises 28 60% 19 40% 47
Central government 454 72% 180 28% 634
All public entities 1102 77% 320 23% 1422

Question 33: What is the total dollar amount of all incidents of fraud and corruption that you are aware have occurred at your organisation within the last two years?

GRaph of Question 33: What is the total dollar amount of all incidents of fraud and corruption that you are aware have occurred at your organisation within the last two years?
Less than 
$10,000
$10,001 - 
$100,000
More than 
$100,000
Don't know Total
State-owned enterprises 8 42% 3 16% 2 11% 6 32% 19
Central government 100 56% 28 16% 15 8% 37 20% 180
All public entities 199 62% 45 14% 17 5% 59 19% 320

Question 34: In the most recent incident of fraud or corruption within your organisation that you are aware of, the main perpetrator(s) was ...

Graph of Question 34: In the most recent incident of fraud or corruption within your organisation that you are aware of, the main perpetrator(s) was ...
State-owned 
enterprises
Central 
government
All public 
entities
Internal (within the organisation) 13 68% 141 78% 255 80%
External (outside the organisation) 3 16% 23 13% 34 11%
A combination of external and internal (i.e. collusion) 3 16% 12 7% 24 7%
Don't know 0 - 4 2% 7 2%
Total 19 180 320

Question 35: In the most recent incident of fraud or corruption within your organisation that you are aware of, that involved internal parties, the main perpetrator(s) was ...

State-owned 
enterprises
Central 
government
All public 
entities
Chief Executive Officer/ Managing Director/ Principal 0 - 4 2% 8 3%
Member of the senior executive/leadership team or equivalent 0 - 3 2% 7 2%
Line manager 1 5% 19 11% 36 11%
Admin/support services 4 21% 46 25% 71 22%
Operational staff 12 63% 83 46% 148 46%
Other 2 11% 25 14% 50 16%
Total 19 180 320

Question 36: In the most recent incident of fraud or corruption within your organisation that you are aware of, what type was committed?

Type of fraud Respondents in
State-owned 
enterprises
Central 
government
All public 
entities
No. % No. % No. %
Theft of cash 5 19% 37 17% 85 21%
Theft of plant and equipment 2 7% 13 6% 35 9%
Theft of inventory 4 15% 14 6% 33 8%
Theft of intellectual property 1 4% 4 2% 6 1%
Identity crime 2 7% 7 3% 7 2%
Fraudulent expense claim 2 7% 38 17% 55 14%
Fraudulent misuse of a credit card 3 11% 23 10% 31 8%
Fraudulent misuse of a fuel card 1 4% 9 4% 17 4%
False invoicing 2 7% 23 10% 34 8%
Payroll fraud 0 - 20 9% 38 9%
Supplying false credentials 0 - 6 3% 7 2%
False claim for benefit 0 - 2 1% 2 0%
Financial statement fraud (overstatements) 0 - 0 - 2 0%
Financial statement fraud (understatements) 0 - 0 - 1 0%
Conflicts of interest 4 15% 17 8% 27 7%
Provide false information or fraudulent alteration of documents 0 - 3 1% 9 2%
Don't know 1 4% 5 2% 13 3%
Total 27 214 402

Notes:

Theft of plant and equipment – such as computers, personal items.

Theft of intellectual property – such as confidential information/business information.

Identity crime – either misusing another person's identity or using a false identity.

False invoicing – either internally or externally created.

Payroll fraud – such as falsifying electronic or physical documents such as timesheets, annual leave returns, student numbers, payroll forms.

Supplying false credentials – such as a false CV.

False claim for benefit – such as ACC, Housing.

Conflicts of interest – such as paying or receiving backhanders, receiving undeclared gifts or services to influence decision-making or in return for preferential treatment.

Question 37: In the most recent incident of fraud or corruption within your organisation that you are aware of, how was it detected?

Detected by Respondents in
State-owned 
enterprises
Central 
government
All public 
entities
No. % No. % No. %
Whistle-blowing system 1 4% 10 4% 12 3%
Internal tip-off 4 15% 46 20% 80 20%
External tip-off 2 8% 20 9% 40 10%
Change of duties/personnel 0 - 11 5% 17 4%
Accident (i.e. luck) 1 4% 9 4% 17 4%
Internal control systems 7 27% 84 37% 144 36%
Internal audit 3 12% 20 9% 41 10%
External audit 0 - 2 1% 3 1%
Fraud detection system 5 19% 9 4% 15 4%
Don't know 3 12% 14 6% 26 7%
Total 26 225 395

Question 38: In the most recent incident of fraud or corruption within your organisation that you are aware of, what was the estimated dollar amount involved?

Respondents in
State-owned 
enterprises
Central 
government
All public 
entities
No. % No. % No. %
No monetary loss 1 5% 26 14% 48 15%
Less than $1,000 3 16% 54 30% 104 33%
Between $1,000 and $10,000 8 42% 50 28% 90 28%
Between $10,001 and $50,000 0 - 9 5% 16 5%
Between $50,001 and $100,000 0 - 4 2% 7 2%
Between $100,001 and $500,000 0 - 7 4% 7 2%
More than $500,000 1 5% 2 1% 3 1%
Don't know 6 32% 28 16% 44 14%
Total 19 180 319

Question 39: In the most recent incident of fraud or corruption within your organisation that you are aware of, what was the main reason that enabled it to occur?

Respondents in
State-owned 
enterprises
Central 
government
All public 
entities
No. % No. % No. %
Inadequate internal control policies and procedures 0 - 14 8% 26 8%
Internal control policies and procedures not followed 8 44% 59 33% 85 27%
Poor segregation of duties 1 6% 6 3% 10 3%
Easy access to cash 1 6% 7 4% 19 6%
Management override of controls 0 - 7 4% 15 5%
It was a new type of fraud that our organisation was unprepared for 0 - 4 2% 12 4%
Person didn't think they would get caught 5 28% 68 39% 127 40%
Don't know 3 17% 12 7% 22 7%
Total 18 177 316

Question 40: In the most recent incident of fraud or corruption within your organisation that you are aware of, what action was taken against the perpetrator(s)?

Respondents in
State-owned 
enterprises
Central 
government
All public 
entities
No. % No. % No. %
No action was taken 0 - 5 3% 14 5%
Insufficient evidence or culprit not identified 2 11% 7 4% 10 3%
Decision/action pending 3 17% 10 6% 15 5%
Allowed to resign and not reported to relevant authorities 1 6% 20 11% 35 11%
Allowed to resign but reported to relevant authorities 0 - 14 8% 23 7%
Disciplined without any report to relevant authorities 2 11% 16 9% 40 13%
Disciplined and reported to relevant authorities 1 6% 13 7% 19 6%
Dismissed without any report to relevant authorities 2 11% 21 12% 44 14%
Dismissed and reported to relevant authorities 3 17% 45 26% 81 26%
Don't know 4 22% 23 13% 30 10%
Total 18 174 311

Question 41: I feel secure in my job.

Graph of Question 41: I feel secure in my job.
Yes No Don't know Total
State-owned enterprises 45 96% 1 2% 1 2% 47
Central government 577 91% 34 5% 22 3% 633
All public entities 1341 94% 46 3% 33 2% 1420

Question 42: Budgetary constraints mean that my team has to achieve higher targets with fewer resources.

GRaph of Question 42: Budgetary constraints mean that my team has to achieve higher targets with fewer resources.
Yes No Don't know Total
State-owned enterprises 28 60% 18 38% 1 2% 47
Central government 465 73% 150 24% 18 3% 633
All public entities 943 66% 423 30% 54 4% 1420
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