In this internal audit case study we look at how staff expenses were analysed to find anomalies and duplicates.

At one of our healthcare clients, Electronic Staff Record (ESR) data was analysed by our Data Analytics team, who provided several breakdowns of expenses that focused on duplicate claims where values and claim from and to dates matched and duplicate claims where value and element matched. Further observations highlighted expenses for miscellaneous and excessive travel, staff outliers for claiming expenses, heavy and bulky equipment and enhanced mileage rates.

26 employees with duplicate claims where value and claim from and to dates matched had identified possible duplicate claims totaling £33,593.

196 employees were also identified with possible duplicate claims where value and element matched, totaling £72k.

In addition the audit found that miscellaneous travel accounted for £124,548 of expenses claimed, with entries appearing to be for the same amount as previous mileage claims for some staff.

Staff with the highest value of travel expenses were also identified during the period reviewed.

Data analytics proved to be a useful tool for this review, as it assisted in easily identifying areas where possible fraud may have occurred, such as with duplicate payments. This allowed our Anti-Crime Specialist (ACS) to investigate these in further detail.

This type of review can identify errors of not insignificant value, where savings can be found and where potential fraud can be detected, leading to recovery of monies.

Please visit our Internal Audit services page to find out more about the services we offer.