ANTI-FRAUD POLICY FRAMEWORK
ASSHO is committed to maintaining the highest ethical standards in all its activities and preventing fraud, corruption, and misconduct in the organization’s operations. This Anti-Fraud Policy Framework is established to outline our commitment to transparency, accountability, and fraud prevention, consistent with the principles outlined in the UN Women’s Anti-Fraud Policy.
- Fraud: Fraud is defined as any intentional act, including the use of deception or misrepresentation, that results in financial or non-financial loss to
- Misconduct: Misconduct refers to any unethical behavior, including but not limited to bribery, embezzlement, kickbacks, conflicts of interest, and other forms of
2. Policy Statement
ASSHO is dedicated to:
- Zero Tolerance: Maintaining a zero-tolerance approach to fraud and misconduct in all aspects of our
- Consistency with United Nations: Ensuring that this policy framework is consistent with the principles outlined in the UN Anti-Fraud
3. Roles and Responsibilities
- Executive Leadership: The executive leadership, including the Board of Directors and the Executive Director, is responsible for providing oversight, setting the anti-fraud tone, and ensuring the implementation of fraud prevention
- Internal Audit Unit: The Internal Audit Unit is responsible for conducting regular assessments of ASSHO’s fraud risks, implementing control measures, and conducting investigations into alleged fraud and
- All ASSHO Staff: All staff members are responsible for reporting suspicions of fraud or misconduct to the Internal Audit Unit or through established whistleblowing
4. Preventive Measures
- Fraud Risk Assessment: Periodic assessments of the organization’s fraud risks shall be conducted and mitigation measures
- Whistleblowing Mechanism: ASSHO will establish a confidential whistleblowing mechanism to allow staff to report suspicions of fraud without fear of
- Segregation of Duties: Clear segregation of duties and responsibilities shall be maintained to prevent opportunities for
- Training and Awareness: Regular training programs and awareness campaigns on fraud prevention and ethical behavior shall be
5. Reporting and Investigation
- Reporting Suspected Fraud: All staff shall promptly report any suspected fraud or misconduct through established channels.
- Investigation: The Internal Audit Unit will investigate reported cases of fraud and misconduct, ensuring confidentiality and due process.
- Disciplinary Actions: If fraud or misconduct is substantiated, disciplinary actions will be taken in accordance with established
6.Reporting to Authoritiesand Stakeholders
- Reporting to Authorities: In cases of criminal fraud, ASSHO will cooperate with relevant law enforcement
- Reporting to Stakeholders: ASSHO will communicate with stakeholders, including donors and partners, regarding any significant fraud cases as appropriate and consistent with legal
7. Policy Review
This policy framework will be reviewed periodically to ensure its effectiveness and alignment with the UN Women Anti-Fraud Policy.
Approved by ASSHO (Afghanistan Solidarity for Social & Humanity Organization)