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fraud prevention policy

Currency not verifiedStudy materialcatering
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TypeCommercial Circular
Topiccatering
CurrencyCurrency not verified

Summary

fraud in the Company, an Appropriate Authority shall be constituted within the

Text of the circular

IRGTC 
INDIAN RAILWAY CATERINO AND TOURISM CORPORATION LTD. 
FRAUD PREVENTION & DETECTION POLICY 
1. Introduction 
Indian Railway Catering and Touri:;;m Corporation l.td; (the :"Company") is 
i 
committed to the highest possible standards of openness, 
tr~nsparency and 
accountability in all its affairs. We wish to promote a culture :of honesty and 
opposition to fraud in all its forms. 
' 
The mganisation operates in many states, and in assoGiation with! many large and 
de-centralised organisations, the size and nature of our operations puts us at risk of 
loss due to fraud. 
2. Policy Objectives 
The purpose of this policy is to provide: 
• 
A clear definition of what we mean by "fraud" 
• 
A definitive statement to staff forbidding fraudulent activity in all ~s farms 
• 
A briefing to staff of their responsibilities for identifying & exposure of fraudulent 
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a~:;tivities and for establishing Gontrols and pro~:;edures for preventing suGh 
! 
fraudulent activity and/or detecting such fraudulent activity when it occUrS. 
I 
• 
Guidance to employees as to action which should be taken wHere they suspect 
any fraudulent activity. 
• 
Guidance as to responsibilities for conducting investigations ihto fraud related 
aGtivities; 
• 
Protection to employees in circumstances where they may be victimised as a 
consequence of reporting, or being a witness to, fraudulent activities. 
Page 11

This document is intended to provide guidance and should be read in conjunction 
. 
' 
With: 
i 
• 
the relevant Human Resource Policies, 
• 
Company's Finance Policies & Procedures in relation to Reportirig Fraud/Theft. 
I 
This document will be reviewed periodically in order to determine wh'ether it remains 
useful, relevant and effective. 
1
1 
3. Definitions 
(i) 
Fraud 
"Fraud" in relation to affairs of a Company (IRCTC) includes any wilful 
a<:t, omission, conGealment of any fact or abuse of position committed 
by any person or any other person with the connivance! in any manner, 
with intent to deceive, to gain undue advantage from, pr to injure the 
interests of the Company or its shareholders or its c'reditors or any 
other person, whether or not there is any wrongful g~in or wrongful 
loss. It also includes theft or misuse of IRCTC's funds or other 
resources, by an employee or a third party, whieh may br may not also 
involve misstatement of financial documents or records to conceal the 
theft or misuse. 
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For example, fraud includes but is not limited to the following; 
• Theft of f1.md~ r;>r any oth~;~r prop~;~rty of th~;~ C9rnPany 
• Falsification of costs or expenses 
• Forgery or alteration of documents 
• Destruction or removal of records 
• Inappropriate personal use of Company's assets 
• Employees seeking or accepting cash, gifts or other benefits from third 
parties in exchange for preferment of the third parties dealing with IRCTC. 
• Paying of excessive prices to third parties with the aim of personal gain. 
(ii) 
Employee 
Employee includes full time, deputationist, part time, including the 
management of Company or fiXed tenn/ adhoc/ temporary/ bontract/ trainees 
& under probation. 
1 
Page (2

4. Scope of Policy 
This policy applies to any irregularity, or suspected irregularity, involving employees 
as well as shareholders, consultants, vendors, contractors, outsid~ agencies doing 
business with employees of such agencies, and/or any other parties with a business 
relationship with IRCTC (also called the Company). 
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Any investigative activity required will be conducted without regard to the suspected 
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wrongdoer's length of service, position/title, or relationship to the Corppany. 
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5. Policy 
Management 
is 
responsible 
for the detection 
and 
prevention 
of fraud, 
misappropriations, and other irregularities. The Company is commi~ed to conducting 
its affairs in a fair and transparent manner and providing a working ~tmosphere to its 
employees where they feel safe in raising concerns about any wrong doings an

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