Fraud Awareness

The AOC OIG maintains an annual training requirement accessed through the AOC Learn portal for all AOC employees on:

• How to identify fraud, waste and abuse
• Role in preventing and reporting fraud, waste and abuse
• Proper government property disposal
• Examples of common fraud types like:
  • Contract fraud
  • False Claims Act
  • Workers’ compensation fraud
  • Time and attendance fraud
• The components of the Fraud Triangle
  • Pressure: financial or non-financial issues that may provide incentive to commit fraud
    • such as high medical bills, past-due accounts, addiction to alcohol or gambling, unrealistic work expectations
  • Opportunity: ability to commit fraud such as access to assets and/or information
  • Rationalization: employee’s self-justification that their fraudulent actions are reasonable or permissible

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