Prioritization of corruption risks and selection of mitigation measures
Implementation of mitigation plan
The diagnosis should determine which measures are suitable to mitigate the identified risks (see table below for how exemplary measures could constitute a mitigation plan).
| Risk # | Risk | Measure | Ownership | Support | Deadline | Status |
| 2.1 | Manipulation of key documents. | Rationalization of documentation and work, systems and procedures. | Director of Human Resources. | Internal Audit. | 12/31/2014 | Application process initiated (schedule met). |
| 2.2 | Manipulation of key documents. | Sophisticated checklist for audits. | Internal Audit. | Accounting department. | 09/30/2014 | Accounting is reviewing checklist (behind schedule). |
| 1 | Falsification of invoices. | Sound Billing System. | Finance department. | IT department. | 10/31/2014 | IT is piloting new software (schedule met). |