The Directorate of Internal Oversight (DIO) is currently implementing its work programme for 2024-2027. The work programme includes several fraud risk assessments of Major Administrative Entities (MAEs). The DIO is thus …
looking for a Provider to develop a methodology, as well as to carry out fraud-risk assessments of two MAEs at the Council of Europe. The methodology shall serve as a practical tool for identification of specific risks, assessment of their likelihood and impact, detection of red flags, identificatio
n of internal controls and their adequacy, and identification of possible remedial measures. The primary objectives of a fraud-risk assessment are to: identify possible risks of fraud, corruption and/or other integrity risks and determine t