An Innovative Method for Identifying and Detecting Factors and indication of Fraud Occurrences in Health, Safety and Environmental Management System Audits
Irtiqa Imini Pishgiri Masdumiyat (Safety Promotion and Injury Prevention),
Vol. 7 No. 2 (1398),
20 Dey 2020
,
Page 105 - 95
https://doi.org/10.22037/meipm.v7i2.29938
Abstract
Background and Objectives:The heavy losses that occur annually due to occupational accidents and illnesses require the careful and effective monitoring of the HSE subject. In the meantime, the importance of deploying an integrated system called the Health and Safety Management System (HSE-MS) and its audit as a means of ensuring a lasting move in the right direction and compliance with the requirements is essential. However, the occurrence of fraud in the HSE audits, in addition to reducing its returns, can lead to significant financial and financial losses. The purpose of this study was to identify the causes and factors of fraud in these audits (to prevent fraud) and to identify the signs of fraud, along with the introduction of a new strategy for fraud detection.
Methods and Materials: In this study, after conducting field research and interviewing the experts, a questionnaire containing 60 possible factors of occurrence of fraud in five general categories including: That included ethical issues such as (dependence on auditors, lack of relevant experience and education, lack of behavioral health responsibility for health, safety and the environment, indifference of senior managers etc). Organization management, industry status, organization requirements, HSE unit and audit team. Also, in order to help auditors to identify fraud in the audit, another questionnaire including 13 possible fraud cases was prepared and using the Cronbach's alpha method, the reliability of both questionnaires was confirmed. Then, 58 HSE specialists completed The questionnaires were developed in phase 17 and 18 of South Pars Gas Complex..
Results: The analysis of the first questionnaire shows that among the five factors of fraud, the factors related to the "audit team" and the factors related to "management" are the most influential cases in the occurrence of fraud audits. Also, using the results of the second questionnaire, a checklist for fraud detection was developed.
Conclusion: In this study, by carrying out a case study, in one of the HSE audits in Phase 17-18 of the South Pars Gas Complex, while examining the factors of fraud in health, safety and environmental audits in these units, a checklist was established to identify the signs and causes of fraud. The results were matched with preliminary prediction. It is possible to use this checklist as a complementary tool to increase the efficiency of HSE audits.
How to cite this article: Sarkheil H, Alavi-Tabar A, Shayan Fard P. An Innovative Method for Identifying and Detecting Factors and indication of Fraud Occurrences in Health, Safety and Environmental Management System Audits. Case Study: Irtiqa Imini Pishgiri Masdumiyat (Safety Promotion and Injury Prevention). 2019; 7(2):95- 105.
- Audit Fraud, Cronbach's Alpha, Health, Safety and Environment Management System, Checklist
How to Cite
References
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Moradi Rad R, Khodayari F, Jalilian M, Akbarzadeh A, Omidi L, Roshani S, Toori Gh, Rad RM, Khodayari F, Jalilian M, Akbarzadeh A, Roshani S, Toori G. Reliability and validity assessment of a customized safety culture questionnaire in the petrochemical industry. Safety Promotion and Injury Prevention. 2016;4(3):193-200.
Sarkheil H, Tavakoli J, Rezvani S. Inherent safety process assessment in the initial phase of the chemical design process: the case of acetic acid production process. Safety Promotion and Injury Prevention. 2016;4(1):63-8.
Sarkheil H, Rahbari S. Hse Key Performance Indicators In Hse-Ms Establishment And Sustainability: A Case Of South Pars Gas Complex, Iran. International Journal Of Occupational Hygiene. 2016;8(1):45-53.
Sarkheil H, Tavakoli J, Rezvani S. An Innovative Neglected Invisible Hazard Identification (Nihi) At Workplaces; The Case Of Athletics Hall Boroujen-Iran. International Journal Of Occupational Hygiene. 2015;7(3):159-66.
Mavaji M, Borgheipour H, Monazami-Tehrani G. Validation and development of the questionnaire for assessment of safety climate and safety performance according to safety knowledge and safety motivation in cement industry. Safety Promotion and Injury Prevention. 2018;6(1):3-12.
Samati M. Safety Management Systems Audit Tools and Audit Reliability and Reliability. Safety Message Monthly. 2014.
Ferghandstev K. Application of Fuzzy Systems in Detection of Fraud, 2nd Iranian Joint Congress on Fuzzy and Intelligent Systems. 2008.
Javadian Nik M. Cheating Discovery, 9th Symposium on Mashhad Science and Technology Advances. 2014.
Nasim Toosi F. Data Visualization, Tool to Detect Fraud, 4th National Conference on Management and Accounting, May, 2015.
Malfanti F, Panaro D, Riccomagno E. An Online Algorithm for Online Fraud Detection: Definition and Testing. InAdaptive Mobile Computing 2017 Jan 1 (pp. 83-107). Academic Press.
Han W. Non-technical loss fraud detection in smart grid (Doctoral dissertation, University of Alabama Libraries).
The leading source of labour statistics, http:www.ILO.org, 2011 statistics.
US Department of Labor’s Report on Occupational Accidents, 2013.
UK Health and Safety Executive Reports, 2010-2011.
International Association of Oil and Gas Producers (OGP), Report No. 435, March 2011.
The text of ISO14001: 2004 and OHSAS18001: 2007 and the HSE-MS Guide.
Standard ISO9001: 2008 text.
Draft standard ISO45001: 2016.
History of the HSE Management System, www.niordc.ir
The standard text of Iran - ISO 19011, Revision 1, 1392
Report on Hearsay Evidence in Criminal Proceedings. Scot Law Com.1995; 149 :5-12.
Mohammad Hossein Safarzadeh. The ability of financial ratios to detect fraud in financial reporting: Logit Analysis. Journal of Accounting Knowledge, 2010;1(1):137-63.
Allahyari T, Fard ZS, Khalkhali HR, Mohebbi I. An investigation on the relationship between error culture and safety outcomes among employees of a petrochemical industry. Safety promotion and injury prevention (Tehran). 2014;2(2):85-94.
Moradi Rad R, Khodayari F, Jalilian M, Akbarzadeh A, Omidi L, Roshani S, Toori Gh, Rad RM, Khodayari F, Jalilian M, Akbarzadeh A, Roshani S, Toori G. Reliability and validity assessment of a customized safety culture questionnaire in the petrochemical industry. Safety Promotion and Injury Prevention. 2016;4(3):193-200.
Sarkheil H, Tavakoli J, Rezvani S. Inherent safety process assessment in the initial phase of the chemical design process: the case of acetic acid production process. Safety Promotion and Injury Prevention. 2016;4(1):63-8.
Sarkheil H, Rahbari S. Hse Key Performance Indicators In Hse-Ms Establishment And Sustainability: A Case Of South Pars Gas Complex, Iran. International Journal Of Occupational Hygiene. 2016;8(1):45-53.
Sarkheil H, Tavakoli J, Rezvani S. An Innovative Neglected Invisible Hazard Identification (Nihi) At Workplaces; The Case Of Athletics Hall Boroujen-Iran. International Journal Of Occupational Hygiene. 2015;7(3):159-66.
Mavaji M, Borgheipour H, Monazami-Tehrani G. Validation and development of the questionnaire for assessment of safety climate and safety performance according to safety knowledge and safety motivation in cement industry. Safety Promotion and Injury Prevention. 2018;6(1):3-12.
Samati M. Safety Management Systems Audit Tools and Audit Reliability and Reliability. Safety Message Monthly. 2014.
Ferghandstev K. Application of Fuzzy Systems in Detection of Fraud, 2nd Iranian Joint Congress on Fuzzy and Intelligent Systems. 2008.
Javadian Nik M. Cheating Discovery, 9th Symposium on Mashhad Science and Technology Advances. 2014.
Nasim Toosi F. Data Visualization, Tool to Detect Fraud, 4th National Conference on Management and Accounting, May, 2015.
Malfanti F, Panaro D, Riccomagno E. An Online Algorithm for Online Fraud Detection: Definition and Testing. InAdaptive Mobile Computing 2017 Jan 1 (pp. 83-107). Academic Press.
Han W. Non-technical loss fraud detection in smart grid (Doctoral dissertation, University of Alabama Libraries).
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