Previously, our ERM article addressed Tracking Risk Mitigation. ERM enhances decision-making and performance by managing risks strategically and aligning them with departmental objectives. Assessing the impact and likelihood of risks helps prioritize them, allocate resources effectively, and implement control and mitigation strategies.
This issue describes how to incorporate ERM into routine operations.
We are delighted to recognize the Network Infrastructure Services team as our Client of the Quarter. Their exceptional dedication and efficiency in responding to audit inquiries and delivering information promptly have been invaluable to our Internal Audit team. Despite their busy schedule, they consistently provide necessary documentation in a timely manner, demonstrating their commitment to excellence. We appreciate the outstanding work they do for us and the entire district, ensuring operations run smoothly and effectively. Congratulations!!
What is Cyberstalking?
Cyberstalking and digital harassment spans from accusations and defamation to identity theft and information stealing.
How Can Individuals Prevent Cyberstalking?
Limit personal information online
Limit how much personal information you share on social media and in your emails
Reset your passwords
If you have a troubling incident with someone close to you, consider resetting all social media and email passwords to something they would not know or be able to guess
Check your privacy settings
Privacy settings on social media sites like Facebook change regularly
Check to make sure the current settings are right for you
What Should You Do If Someone Stalks You Online?
Trust your instincts. If you are uncomfortable, it’s time to shut the situation down
Remove yourself from the situation and block the individual if you can
Keep any digital evidence. Though it may feel better to delete it, it is safer for you to have evidence in case it gets worse
Consider creating a backup of the evidence and storing it in a different location
Though blocking harassers does not always prevent them from continuing to harass, it is a step you can take to help defuse the situation
Take all the evidence you have and go to the police if the situation feels life-threatening
Having access to backup data can save you from an uncomfortable situation, both at work and at home. At a minimum, you should back up anything that cannot be replaced if it is lost. This may include photos, important files, messages, music, and more. Back up your data regularly using both external and internal sources like flash drives and using cloud storage for added protection.
Fraud is the intentional misrepresentation of the truth in order to induce another to part with something of value. Fraud is characterized by deceit, concealment, or a violation of trust. Fraud can be committed by any employee; i.e. clerks, cashiers, supervisors, department heads or officials. Everyone must practice professional skepticism in fighting fraud.
The Fraud Triangle shows generally three conditions that provide an environment for fraud.
Conditions that provide an Opportunity for fraud include:
• Weakness in internal controls
• Inadequate Personnel Screening Policies
• Dishonest/Unethical Mgt.
• Employees who are never absent
• Unwilling to share duties
To remove Opportunity that could lead to fraud, maintain strong internal controls and supervisory oversight.
Possible Motivation or Pressure that might lead to fraud include:
• High personal debts
• Living beyond one’s means
• Extensive gambling or heavy use of alcohol/drugs
• Intense pressure to meet performance targets
• Social expectations to succeed
• Perception of being treated unfairly in the organization
• Greed
To reduce Motivation/Pressure that could lead to fraud, implement continuous monitoring and established realistic performance targets.
Employees Rationalize fraudulent behavior by:
• Believing fraud is temporary and justified.
• Believing the fraud is necessary to solve a personal problem and no one will notice
• Believing they deserve this after all these years of service
To reduce Rationalize beliefs, stay in touch with employees and observe their behaviors, comments and attitudes for changes from typical.
If you suspect fraud has occurred – tell someone!
• Supervisor, manager or director
• OCPS Internal Audit 407-317-3200, 2002897
• OCPS Legal Services 407-317-3411
• OCPS Police 407-317-3325
Do not confront an individual suspected of fraud and do not attempt further investigation or substantiation of your concerns. Your responsibility is to report it and let the investigators take it from there. next issues……will present interesting tips on Fraud Prevention and
In our last issue we requested your feedback about our newsletter. We are thrilled with the many responses we received! Your constructive feedback warms our hearts and shows your love for our newsletter.
Congratulations to Cristina M., a randomly-chosen survey participant, who will receive a small token of our appreciation for responding.
Your feedback is incredibly helpful and motivates us to strive for excellence. We appreciate hearing that the information we provide is helpful. We appreciate all of you for reading our newsletter and taking time to give us feedback.
Never sign anything you do not understand. Avoid being overconfident in what you understand. Don’t take a vendor’s word for it!
43% of frauds were detected by tips, more than 3 times as the next most common method. And more than half of all tips come from employees.
Reports issued since our last newsletter
• Facilities Use Agreements
• SAP Segregation of Duties (SoD) Monitoring
All our reports are available for your reading enjoyment on our website at https://www.ocps.net/departments/internal_audit/reports
Winter holiday is over! Now it’s time to enjoy the beautiful spring and get back to our routines. Spring is the perfect season for students to start participating in all kinds of sports, which are fantastic for their minds and bodies. There’s nothing quite like the thrill of a team win, the sweat, the tears, and the joy of hugging teammates and celebrating together. Sports bring happiness and an indescribable feeling of accomplishment.
Before we get too caught up in the excitement, it’s important to know the rules around signing up our students for sports. To find the answers, please refer to School Board Policy JJI. This policy covers all the detailed rules for student participation in school sports, such as ensuring they meet eligibility requirements, have accident insurance, and get parental permission, etc. It also outlines safety measures and limits on practice and game schedules to protect students’ well-being. Please take a moment to review the policy and give this new year a great start!
now you know!
P.A.T. -
Proactive Agreement / Contract Tracking
P.A.M. -
Proactive Agreement / Contract Management
Consider the number of agreement/contracts you’ve signed in your personal life. Now, imagine the vast number of agreement/contracts we’ve signed as a district. Many important tasks in life often slip to the back of our minds because they become routine, and we become passive. Is that true for you? When was the last time you read a newsfeed subscription consent form? You know, the one that explains the content you’ll receive, the frequency, and your option to unsubscribe. Do you even remember reading that before clicking “I agree”? On the other hand, you’d probably read a surgical procedure consent form much more carefully. We’ve been trained to view these agreements with different levels of importance. But imagine you work in the medical field and see consent forms ten times a day, every single day. Would they then become as routine as a newsfeed subscription consent to you? Will repeated exposure to important agreement/contracts lead to them being treated as routine and less important? Hmm, I wonder...
At OCPS, agreement/contracts can be complex and detailed. Do you know which department in the district manages all the agreement/contracts? How many agreement/contracts are out there? Who is checking, signing, or ensuring everything is in order? By now, I hope I’ve piqued your interest and given you one of those ‘I wonder’ moments.
The Procurement and Contracting Department within the Procurement Services Division is responsible for procurement of all goods and services not related to construction. These purchases include supplies, technology, software programs, furniture, fixtures and equipment (FF&E) and many other products and services. Facilities and Construction Contracting, also part of Procurement Services, is responsible for procurement of services related to new construction, remodeling, and other professional services and term construction contract services pursuant to Sections 287.055 Florida Statutes.
A new series in our newsletter will dive deeper into how being proactive can help us stay on top of our agreement/contracts and ensure everything runs smoothly. Stay tuned.