| Popis: |
This chapter explores the likelihood of diversion for International non-government organisations (INGO) operating in certain contexts, and the vulnerability of these unique organisations. It describes some of the key reasons why managing diversion risk is such a complex undertaking for an INGO. Challenges to incident detection can make it difficult to develop an informed risk picture, while diversion risks can span multiple functions, and change rapidly and unpredictably. Risk transfer, usually through contractual means, involves shifting a risk onto another party. The rationale for risk transfer seems relatively sound at face value. Diversion shares characteristics with the wider family of fraud and corruption risks, such as insider fraud, vendor fraud, bribery, conflicted interests, and nepotism. Local perspectives on risk, controls, and governance can be significantly at variance to those further up the funding chain, and this can generate tensions and drag on implementation. Transparency is critical to reducing the risk of diversion. |
