Planning Fraud Risks

The purpose of this short Guide is to raise awareness across local government in NI about what planning fraud might look like, the conditions that might give rise to planning fraud risks, and the controls that can be put in place to combat the risks. It is relevant for councillors, planning committee members and any staff within organisations who are involved in any way, no matter how small, in the planning process.
The Guide will also be useful for auditors reviewing planning arrangements, helping them to see the warning signs (or “red flags”) of potential fraud. Internal audit in organisations have a key role in providing assurance over the design and operation of the controls put in place by management across the planning process.