Fraud, Waste & Abuse - Internal Control Assessment, Design and Implementation

The County of Maui, Department of Finance, is seeking professional services to conduct a comprehensive internal controls assessment focusing on fraud mitigation. The selected firm will identify vulnerabilities, evaluate existing internal controls, develop controls, procedures, and policies to cover identified coverage gaps, and provide training around fraud, waste, and abuse prevention. The scope of work includes a fraud risk assessment, internal control assessment, and policies, procedures, and governance review. The selected firm will provide a detailed report of findings, recommendations, and an implementation plan. • Conduct an independent, organization-wide assessment to identify and evaluate specific fraud risks across key County operating processes • Assess the design and operating effectiveness of internal controls • Recommend risk-based enhancements to strengthen fraud prevention, detection, and response • Develop controls, policies, and procedures to mitigate fraud, waste, and abuse • Provide fraud, waste, and abuse prevention training for key personnel